Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif

Taxes are one of the state's largest sources of income. For businesses, taxes are a burden that can reduce profits. The government wants high tax revenues, but businesses want low tax revenues. Therefore, this is a tax avoidance act that seeks to minimize the amount of tax a company pays for violating or being legal. This study aims to determine how tax aggressiveness can be seen from aggressive accounting theory. The tax aggressiveness measure uses the company's ETR. This is the income tax expense divided by the profit before income tax. The sample of this survey consists of manufacturers listed on the Indonesia Stock Exchange (IDX) between 2017 and 2019. Targeted sampling was used to select the samples, and 54 companies obtained samples. The analytical method used is multiple regression analysis. The results of this study show that the Inventory Intensity does not affect tax aggressiveness. Capital Intensity, Fixed Assets Intensity, and Firm Size have a significant positive impact on tax aggressiveness.

Relationship Between Migration Characteristics, Attitude to Money, Financial Anxious and Intentions to Work Unlawful in Foreign Country: Case in Vietnam

Vietnamese people involved in illegal work abroad have received worldwide attention in recent times. Studies that explore the causes of this fact are mainly qualitative. This study applies a quantitative research method to clarify the relationship between emigration personality, Attitude towards money, financial anxiety, and intention to engage in illegal labour to fill that overseas gap law of Vietnamese people. This study was conducted through a cross-sectional survey using a targeted sampling technique of 400 study participants. The SEM model is used to test the hypotheses posed, and the research results through the model show that: (i) Migration personality has a positive and significant impact on attitudes about money; (ii) Financial anxiety and intention to engage in illegal work abroad; (iii) Attitudes towards money positively and significantly affect intention to engage in illegal work abroad; (iv) Financial anxiety has a positive and significant impact on intention to engage in illegal work in the country; (v) There exists a positive and significant relationship between emigration personality and attitudes towards money; Attitude towards money with financial anxiety; Financial anxiety about the intention to engage in illegal work abroad. The conclusions of this study provide valuable data for government policymakers.

The urologist’s learning curve of “in-bore” magnetic resonance-guided prostate biopsy

Background The combination of multi-parametric MRI to locate and define suspected lesions together with their being targeted by an MRI-guided prostate biopsy has succeeded in increasing the detection rate of clinically significant disease and lowering the detection rate of non-significant prostate cancer. In this work we investigate the urologist’s learning curve of in-bore MRI-guided prostate biopsy which is considered to be a superior biopsy technique. Materials and methods Following Helsinki approval by The Chaim Sheba Medical Center ethics committee in accordance with The Sheba Medical Center institutional guidelines (5366-28-SMC) we retrospectively reviewed 110 IB-MRGpBs performed from 6/2016 to 1/2019 in a single tertiary center. All patients had a prostate multi-parametric MRI finding of at least 1 target lesion (prostate imaging reporting and data system [PI-RADS] score ≥ 3). We analyzed biopsy duration and clinically significant prostate cancer detection of targeted sampling in 2 groups of 55 patients each, once by a urologist highly trained in IB-MRGpBs and again by a urologist untrained in IB-MRGpBs. These two parameters were compared according to operating urologist and chronologic order. Results The patients’ median age was 68 years (interquartile range 62–72). The mean prostate-specific antigen level and prostate size were 8.6 ± 9.1 ng/d and 53 ± 27 cc, respectively. The mean number of target lesions was 1.47 ± 0.6. Baseline parameters did not differ significantly between the 2 urologists’ cohorts. Overall detection rates of clinically significant prostate cancer were 19%, 55%, and 69% for PI-RADS 3, 4 and 5, respectively. Clinically significant cancer detection rates did not differ significantly along the timeline or between the 2 urologists. The average duration of IB-MRGpB targeted sampling was 28 ± 15.8 min, correlating with the number of target lesions (p < 0.0001), and independent of the urologist’s expertise. Eighteen cases defined the cutoff for the procedure duration learning curve (p < 0.05). Conclusions Our data suggest a very short learning curve for IB-MRGpB-targeted sampling duration, and that clinically significant cancer detection rates are not influenced by the learning curve of this technique.

Explanation of Executive Model of IRIB News in Crisis Management

INTRODUCTION: Due to the vulnerability of the country to various disasters and events, the role of directing public opinion, and the attention of the general public and political elites to Islamic Republic of Iran Broadcasting (IRIB), the present study aimed to obtain and explain an executive model of IRIB news in crisis management. METHODS: This study was conducted based on an applied research method in terms of objective, and it is qualitative research using an exploratory approach in terms of method. The statistical population consisted of experts, managers, and professors of media and crisis (Crescent Society and Crisis Management Organization). The data were collected using a semi-structured in-depth interview technique, and a saturation was observed using a targeted sampling and after 25 interviews. In addition, the Strauss method in grounded theory was applied to analyze the data. Moreover, in the process of theory analysis, MAXQDA (version 2020) was applied, and a total of 120 concepts and 20 categories were identified. FINDINGS: Some categories, such as the unprofessional nature of media, unprofessional coverage of news, biased news organization, lack of media independence, public distrust, and tendency toward alternative media, are the requirements for explaining an executive model of news in crisis management, which are axially coded as causal conditions. In addition, appropriate news coverage, information, analytical programs, people's voice, crisis management principles and organization, education and informing, and culturalization, were the seven main categories selected as the main strategies to develop the model. CONCLUSION: Some categories, such as the improvement of media performance, de-escalation instead of crisis-making, rumor prevention, obtainment of public trust, accountability of officials, organizing and mobilizing human forces, social cohesion, increasing resilience, as well as reconstruction and rehabilitation, are of the consequences of using appropriate strategies to explain IRIB news in crisis management.

Global gap-analysis of amphipod barcode library

In the age of global climate change and biodiversity loss there is an urgent need to provide effective and robust tools for diversity monitoring. One of the promising techniques for species identification is the use of DNA barcoding, that in Metazoa utilizes the so called ‘gold-standard’ gene of cytochrome c oxidase (COI). However, the success of this method relies on the existence of trustworthy barcode libraries of the species. The Barcode of Life Data System (BOLD) aims to provide barcodes for all existing organisms, and is complemented by the Barcode Index Number (BIN) system serving as a tool for potential species recognition. Here we provide an analysis of all public COI sequences available in BOLD of the diverse and ubiquitous crustacean order Amphipoda, to identify the barcode library gaps and provide recommendations for future barcoding studies. Our gap analysis of 25,702 records has shown that although 3,835 BINs (indicating putative species) were recognised by BOLD, only 10% of known amphipod species are represented by barcodes. We have identified almost equal contribution of both records (sequences) and BINs associated with freshwater and with marine realms. Three quarters of records have a complete species-level identification provided, while BINs have just 50%. Large disproportions between identification levels of BINs coming from freshwaters and the marine environment were observed, with three quarters of the former possessing a species name, and less than 40% for the latter. Moreover, the majority of BINs are represented by a very low number of sequences rendering them unreliable according to the quality control system. The geographical coverage is poor with vast areas of Africa, South America and the open ocean acting as “white gaps”. Several, of the most species rich and highly abundant families of Amphipoda (e.g., Phoxocephalidae, Ampeliscidae, Caprellidae), have very poor representation in the BOLD barcode library. As a result of our study we recommend stronger effort in identification of already recognised BINs, prioritising the studies of families that are known to be important and abundant components of particular communities, and targeted sampling programs for taxa coming from geographical regions with the least knowledge.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR CONSUMER AND GOOD DI BEI PERIODE 2018-2020

Issuance of shares is one option in choosing a company in making decisions to finance a company. Arizki & et al. (2019) explains that the company's dividend policy is a very important policy because it involves investors who are a source of capital for the company. Therefore, researchers conduct research on constitutional ownership, debt policy, profitability and liquidity on dividend policy. This study uses the object of research on customer and good companies listed in the Indonesian Stock Exchange. This study uses a sample from 2018 to 2020. This study is a causal descriptive study. The method in this research is targeted sampling to get a representative sample. The company that is the research sample must meet several criteria, so that the sample taken is in accordance with the provisions of the researcher. Which this study resulted in a simultaneous influence between the independent variables on the dependent variableIssuance of shares is one option in choosing a company in making decisions to finance a company. Arizki & et al. (2019) explains that the company's dividend policy is a very important policy because it involves investors who are a source of capital for the company. Therefore, researchers conduct research on constitutional ownership, debt policy, profitability and liquidity on dividend policy. This study uses the object of research on customer and good companies listed in the Indonesian Stock Exchange. This study uses a sample from 2018 to 2020. This study is a causal descriptive study. The method in this research is targeted sampling to get a representative sample. The company that is the research sample must meet several criteria, so that the sample taken is in accordance with the provisions of the researcher. Which this study resulted in a simultaneous influence between the independent variables on the dependent variable

A Qualitative Study on Children’s Digital Media Use and Parents’ Self-interest

This qualitative study provides insight into the role of parents’ self-interest in digital media use of children in different age groups. We conducted 31 semi-structured interviews with fathers/mothers of children aged 3–16 years who were recruited via targeted sampling. A deductive and inductive content analysis was applied. Results show that parents’ self-interest in letting children use digital media includes being able to do other tasks without being bothered, having some me-time, managing children’s behavior, avoiding discussions, having moments to use digital media themselves and spending quality-time together. In addition, we found that the manner in which parents let children use digital media out of self-interest seems to depend on age. With younger children, parents initiate digital media use or set times at which children are allowed to use digital media. With older children, parents use a passive manner by omitting restrictive responses to their children’s media use. Current findings can be used to inform interventions aimed at reducing children’s screen time.