PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP TIMELINESS LAPORAN KEUANGAN (Suatu Studi pada Sektor Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)

ABSTRAK Penelitian ini bertujuan untuk mengetahui, menggambarkan dan menjelaskan pengaruh besarnya profitabilitas, ukuran perusahaan dan ukuran KAP terhadap timeliness laporan keuangan yang terdaftar di Bursa Efek Indonesia periode 2010- 2014. Operasionalisasi variabel yang digunakan dalam penelitian ini adalah variabel bebas profitabilitas, ukuran perusahaan dan ukuran KAP. Sedangkan variabel terikat yaitu timeliness laporan keuangan. Populasi dalam penelitian ini adalah 64 perusahaan pada sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Metode pemilihan sampel dalam penelitian ini sampel yang diteliti 48 perusahaan pada sektor properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis dekriptif dan verifikatif dengan menggunakan data sekunder. Analisis statistik yang digunakan dalam penelitian ini adalah regresi logistik dengan bantuan software SPSS 20.0 for windows. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara parsial profitabilitas berpengaruh signifikan terhadap timeliness laporan keuangan pada perusahaan, dengan nilai koefisien regresi sebesar 0,239 dan nilai signifikansi sebesar 0,001 < 0,05. Secara parsial ukuran perusahaan tidak berpengaruh signifikan terhadap timeliness laporan keuangan pada perusahaan, dengan nilai koefisien regresi sebesar -0,202 dan nilai signifikansi sebesar 0,388 > 0,05. Secara parsial ukuran KAP tidak berpengaruh signifikan terhadap timeliness laporan keuangan pada perusahaan, dengan nilai koefisien sebesar 17,897 dan nilai signifikansi sebesar 0,997 > 0,05. Secara simultan profitabilitas, ukuran perusahaan dan ukuran KAP berpengaruh signifikan terhadap timeliness laporan keuangan pada perusahaan, dengan nilai Nagelkerke R Square sebesar sebesar 26%. Kata kunci: Profitabilitas, Ukuran Perusaahaan, Ukuran KAP, Timeliness Laporan Keuanga

Brain serotonin synthesis capacity in obsessive-compulsive disorder: effects of cognitive behavioral therapy and sertraline.

Cognitive behavioral therapy (CBT) and selective serotonin reuptake inhibitors (SSRIs) are both effective treatments for some patients with obsessive-compulsive disorder (OCD), yet little is known about the neurochemical changes related to these treatment modalities. Here, we used positron emission tomography and the α-[11C]methyl-L-tryptophan tracer to examine the changes in brain regional serotonin synthesis capacity in OCD patients following treatment with CBT or SSRI treatment. Sixteen medication-free OCD patients were randomly assigned to 12 weeks of either CBT or sertraline treatment. Pre-to-post treatment changes in the α-[11C]methyl-L-tryptophan brain trapping constant, K* (ml/g/min), were assessed as a function of symptom response, and correlations with symptom improvement were examined. Responders/partial responders to treatment did not show significant changes in relative regional tracer uptake; rather, in responders/partial responders, 12 weeks of treatment led to serotonin synthesis capacity increases that were brain-wide. Irrespective of treatment modality, baseline serotonin synthesis capacity in the raphe nuclei correlated positively with clinical improvement. These observations suggest that, for some patients, successful remediation of OCD symptoms might be associated with greater serotonergic tone

GLI2-Mediated Melanoma Invasion and Metastasis

Background The transforming growth factor-β (TGF-β) pathway, which has both tumor suppressor and pro-oncogenic activities, is often constitutively active in melanoma and is a marker of poor prognosis. Recently, we identified GLI2, a mediator of the hedgehog pathway, as a transcriptional target of TGF-β signaling. Methods We used real-time reverse transcription-polymerase chain reaction (RT-PCR) and western blotting to determine GLI2 expression in human melanoma cell lines and subsequently classified them as GLI2high or as GLI2low according to their relative GLI2 mRNA and protein expression levels. GLI2 expression was reduced in a GLI2high cell line with lentiviral expression of short hairpin RNA targeting GLI2. We assessed the role of GLI2 in melanoma cell invasiveness in Matrigel assays. We measured secretion of matrix metalloproteinase (MMP)-2 and MMP-9 by gelatin zymography and expression of E-cadherin by western blotting and RT-PCR. The role of GLI2 in development of bone metastases was determined following intracardiac injection of melanoma cells in immunocompromised mice (n = 5-13). Human melanoma samples (n = 79) at various stages of disease progression were analyzed for GLI2 and E-cadherin expression by immunohistochemistry, in situ hybridization, or RT-PCR. All statistical tests were two-sided. Results Among melanoma cell lines, increased GLI2 expression was associated with loss of E-cadherin expression and with increased capacity to invade Matrigel and to form bone metastases in mice (mean osteolytic tumor area: GLI2high vs GLI2low, 2.81 vs 0.93 mm2, difference = 1.88 mm2, 95% confidence interval [CI] = 1.16 to 2.60, P < .001). Reduction of GLI2 expression in melanoma cells that had expressed high levels of GLI2 substantially inhibited both basal and TGF-β-induced cell migration, invasion (mean number of Matrigel invading cells: shGLI2 vs shCtrl (control), 52.6 vs 100, difference = 47.4, 95% CI = 37.0 to 57.8, P = .024; for shGLI2 + TGF-β vs shCtrl + TGF-β, 31.0 vs 161.9, difference = −130.9, 95% CI = −96.2 to −165.5, P = .002), and MMP secretion in vitro and the development of experimental bone metastases in mice. Within human melanoma lesions, GLI2 expression was heterogeneous, associated with tumor regions in which E-cadherin was lost and increased in the most aggressive tumors. Conclusion GLI2 was directly involved in driving melanoma invasion and metastasis in this preclinical stud

Comparison of referring and final pathology for patients with T‐cell lymphoma in the National Comprehensive Cancer Network

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/107537/1/cncr28676.pd

Danièle Iancu-Agou et Élie Nicolas (dir.), Des Tibbonides à Maïmonide. Rayonnement des Juifs andalous en pays d’Oc médiéval

Le 800e anniversaire de la mort de Maïmonide en décembre 2004 a donné lieu à de nombreuses parutions et rencontres scientifiques. Pour sa part, le colloque international qui s’est tenu à Montpellier sous l’égide de Danièle Iancu et Élie Nicolas a rassemblé des médiévistes aux horizons multiples (spécialistes de l’histoire intellectuelle et des sources hébraïques, des documents latins de la pratique, archéologues et codicologues). Il a visé à mettre en lumière la place fondamentale de « l’Écol..

Denis Lévy Willard, Le livre dans la société juive médiévale de la France du Nord

Ce travail d’érudition et de synthèse invite à comprendre la place du livre dans le monde ashkénaze de l’Europe de l’Ouest au Moyen Âge central et au bas Moyen Âge, des premières œuvres en hébreu ayant laissé des traces, aux expulsions des juifs de France (1306 et 1394) et à l’invention de l’imprimerie (v. 1450). Les juifs de France du Nord et de la vallée du Rhin participaient, au sein de l’environnement latin, d’une même aire culturelle, d’un monde étranger au profane, berceau du hassidisme..

助成研究報告

textabstractIncreasing amounts of data support a role for guanine quadruplex (G4) DNA and RNA structures in various cellular processes. We stained different organisms with monoclonal antibody 1H6 specific for G4 DNA. Strikingly, immuno-electron microscopy showed exquisite specificity for heterochromatin. Polytene chromosomes from Drosophila salivary glands showed bands that co-localized with heterochromatin proteins HP1 and the SNF2 domain-containing protein SUUR. Staining was retained in SUUR knock-out mutants but lost upon overexpression of SUUR. Somatic cells in Macrostomum lignano were strongly labeled, but pluripotent stem cells labeled weakly. Similarly, germline stem cells in Drosophila ovaries were weakly labeled compared to most other cells. The unexpected presence of G4 structures in heterochromatin and the difference in G4 staining between somatic cells and stem cells with germline DNA in ciliates, flatworms, flies and mammals point to a conserved role for G4 structures in nuclear organization and cellular differentiation

Kirsten A. Fudeman, Vernacular Voices. Language and Identity in Medieval French Jewish Communities

« Parle-moi en français ! », demande le juif de la Desputoison du juyf et du crestien (xiiie s.) à son interlocuteur chrétien qui s’adresse à lui en latin (cité p. 17). Dans la France capétienne, le français – romanz ou françois –, vecteur optimal de communication avec les chrétiens, est la langue maternelle de la plupart des juifs tsarfatim – de France du nord, qui étudient moins le latin que leurs coreligionnaires provençaux et ibériques (p. 15) –, qu’ils comprennent parfois mieux que l’héb..