The Effect Of Capital Structure, Earning Management, Profitability, Free Cash Flow And Environment Cost On Firm Value With Dividend Policy As Moderating Variables In Pharmaceutical Sub Sector Companies Listed On The 2007-2019 Indonesia Stock Exchange Peri

Firm value is one of the branchmark of the success in firm management in its operation so that its customers will trust it. The objective of the research was to analyze the influence of capital structure, earnings management, profitability, free cash flow and environment cost on firm value in pharmacyl companies that carry out Initial Public Offering (IPO) policies for the period 2007-2019. It also tested the variable of dividend policy as moderating variable in this research model.The Population are companies that carry out an Initial Public Offering (IPO) policy for the period 2007-2019. The population of this study was 104, the sample selection method of this study used the purpoive sampling method with a total of 8 companies that met the criteria. The type of data used is secondary data and the data analysis technique used is cross sectional data analysis technique with the help of Eviews 10 software. The results of this study indicate that capital structure and earnings management have a significant positive effect on firm value, while profitability and environment cost have a significant positive effect on firm value. Negative and significant, and free cash flow has a negative and insignificant effect on firm value.

Scale-up of Mycorrhizal-Assisted Phytoremediation system from Technology Readiness Level 6 (Relevant Environment) to 7 (Operational Environment): Cost-benefits within a Circular Economy Context

This chapter analyzes the costs-benefits of a particular phytomining methodology named mycorrhizal-assisted phytoremediation (MAP). This MAP system is responsible for phytostabilization and/or phytoextraction of secondary and critical raw materials from contaminated soil or mining wastes. To this aim, we evaluated the application of MAP in a modified constructed wetland, the vegetable depuration module (VDM), which permits the calibration of physical-chemical-biological variables in a contaminated substrate, as well as the partition of chemical elements within the liquid phase due to leaching and solid phases (biomass and soil). This successful methodology allows to scale-up from a Technology Readiness Level (TRL) 6 (demonstration in a relevant environment) toward TRL 7 (demonstration in an operational environment), which implies the transfer to the territory.

Scientific Advances and Pharmacological Applications of Marine Derived-Collagen and Chitosan

This work is devoted to investigating the effect of arc welding energy on microstructures and mechanical properties of steel 316L. This later is very useful in industrial, infrastructure transportation, containers shipping, and almost logistic applications. For that reason, five samples of welded steel 316L were carried out based on many parameters to reveal some properties (microstructure, mechanical, corrosion resistance, etc.). To reveal the anticorrosion efficiency. The epoxy/Alumina composite coating on welded steel 316L is tested in 1M HCl acidic media. This manipulation shows excellent corrosion resistance thanks to epoxy/Alumina coated. The choices of this coating are based on the environment, cost and safety. The used epoxy is only degrading with fire but not toxic. Also, it is not a costly method, and it is widely used and performed. Impedance studies on samples of welded steel 316L were conducted in 1M HCl media. The results showed that transfer resistance is increasing with the increase of welding energy. This result was assessed by potentiodynamic polarization measurements indicating a noticeable reduction of current densities with welding energy decrease. The scanning electron microscope (SEM) micrograph was undertaken in order to check how far the studied samples are protected by the used coating in such aggressive media.

3D Reconstruction Human Body From Anthropometric Measurements Using Diversity Control Oriented Genetic Algorithm

3D digitalization of the human body has been studied extensively for various applications in anthropology, ergonomics, healthcare, entertainment and fashion industries. There are different methods and approaches to reconstruct the 3D body model namely using RGB cameras, depth cameras, scanning systems or anthropometric measurements of the human body. Generally, most of existing approaches have to tackle issues relating to security of personal data, the impact of the surrounding environment, cost of 3D scanning systems and complication of anthropometric measurements. This study proposes a method using simple body measurements and given body shapes to digitalize the human body. The effectiveness of proposed method is evaluated and demonstrated based on two datasets: a synthetic dataset generated from a parametric model and a real dataset on Vietnamese collected by Viettel Military Industry and Telecoms Group (Vietnam).

A Model of Waste Management Improvement in Indonesia

Waste management (garbage) is an important thing and cannot be negotiated by any companies. By applying a good waste management system, companies will be the companies that are pro-environment and they will be positively appreciated by their stakeholders. This study aims to examined the factors that influence the waste management and their impacts on the financial performance of the company through a model to determine the antecedents of commitment and waste management program that eventually lead to improve financial performance. This research was conducted by distributing questionnaires to 100 managers of companies that implement waste management programs. The results showed that there was a positive influence of awareness and legal compliance towards its environmental commitments and positive influence on the environmental commitment program of waste management and waste management programs towards the financial performance of the company. The waste management program could make the companies prepare their operation better and minimize their environment cost. This study also gives a boost to companies that wants to improve the company's financial performance through waste management program

Poverty Profile and Poverty Measurement Technique of Nepal

Poverty measurement is necessary for making anti-poverty policy and social spending policy in a rapidly changing economic environment. Cost of basic needs (CBN) method is the widely used in Nepal for measuring poverty line. The main objective of this paper is to evaluate the poverty profile of Nepal and to assess the practices of poverty measurement of Central Bureau of Statistics in Nepal. This study has employed descriptive method of analysis. The major conclusion of this study is that the poverty situation of the Nepal is declining. It also suggests that during the evaluation of poverty line in every survey, the new poverty line should incorporate calorie requirement for changing lifestyle and taste of human’s increasing wants.

Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry

In recent years, many scholars have carried out research on improving the environmental cost accounting of coal enterprises. Through the research, the traditional product cost accounting and environmental cost accounting are standardized. But the current cost accounting system still exists problems like wrong calculation of the cost of environmental damage and fraudulent accounting problems. In order to enhance the enterprise's environmental protection consciousness and improve the level of cost control management for the enterprise to provide scientific decision basis, this paper aims to find out the main composition of coal enterprise environment cost, analysis of the problems existing in coal enterprise environment cost accounting and puts forward corresponding solutions.