Skeletal muscle regeneration following injury is accompanied by rapid infiltration of macrophages, which play a positive role in muscle repair. Increased chronic inflammation inhibits the regeneration of dystrophic muscle, but the properties of inflammatory cells are not well understood in the context of normal muscle aging. This work uncovers pronounced age-specific changes in the expression of osteopontin (OPN) in CD11b+ macrophages present in the injured old muscle as well as in the blood serum of old injured mice and in the basement membrane surrounding old injured muscle fibers. Furthermore, young CD11b+ macrophages enhance regenerative capacity of old muscle stem cells even when old myofibers and old sera are present; and neutralization of OPN similarly rejuvenates the myogenic responses of old satellite cells in vitro and notably, in vivo. This study highlights potential mechanisms by which age related inflammatory responses become counter-productive for muscle regeneration and suggests new strategies for enhancing muscle repair in the old.
This research is using quantitative study aimed to see whether there are influences of Corporate Social Responsibility Disclosure, Leverage, and Managerial Ownership on Tax Aggressiveness. In this research, tax aggressiveness is measured using Cash Effective Tax Rates, corporate social responsibility disclosure is measured using Corporate Social Responsibility Index, leverage is measured using Debt to Total Assets, and Managerial Ownership is measured using dummy variable. This research uses consumer goods industry sector in manufacturing companies listed in Indonesia Stock Exchange for the 2015-2017 financial year. Number of observation of 81 samples obtained through non-probability sampling method is purposive sampling method. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS 25 analysis tool with a significant level of 5% (0,05). The results of these tests indicate that (1) corporate social responsibility disclosure has a positive significant influence on tax aggressiveness, (2) leverage has no significant influence on tax aggressiveness, (3) managerial ownership has a negative influence on tax aggressivenessKeywords : Tax Aggressiveness, Corporate Social Responsibility Disclosure, Leverage, Managerial Ownership
This research was conducted with the purpose to : (1) calculate farm income of broccoli, (2) investigate marketing channels of broccoli and (3)
PENDAHULUANDalam rangka peningkatan produksi pertanian pada periode lima Tahun ke depan (2010)(2011)(2012)(2013)(2014), disamping prioritas pada lima komoditas pangan utama (Padi., Jagung, Kedelai, Gula dan Sapi) juga akan dikembangkan komoditas lainnya, seperti; hortikultura, perkebunan dan peternakan. Sumatera Selatan merupakan salah satu provinsi yang diprioritaskan dalam pengembangan kawasan hortikultura yang memiliki kondisi agroklimat dan lahan untuk pengembangan komoditi hortikultura diantaranya buah-buahan dan sayuran.
Penelitian normatif ini dilakukan untuk mengetahui kelebihan mekanisme perampasan kekayaan melalui NCB Asset Forfeiture dibandingkan pemidanaan yang telah diberlakukan. Selain itu, penelitian ini juga bertujuan untuk mengetahui apakah NCB Asset Forfeiture dapat menjadi upaya penanggulangan tindak pidana korupsi yang terjadi dalam birokrasi. Pemidanaan korupsi di birokrasi belum berhasil menanggulangi tindak pidana korupsi, sehingga gagasan NCB Asset Forfeiture dimunculkan untuk memaksimalkan pengembalian keuangan kerugian negara. Penelitian ini menemukan fakta bahwa mekanisme NCB Asset Forfeiture lebih efektif karena tidak perlu membuktikan perbuatan dari pelaku tindak pidana selama harta yang menjadi kekayaan pelaku diduga merupakan harta tercemar sehingga lebih efisien waktu. NCB Asset Forfeiture juga lebih baik dibandingkan dengan perampasan kekayaan melalui jalur perdata sebagaimana telah tersedia dalam UU Tipikor saat ini. Hal ini terjadi karena menerapkan hukum perdata pada kasus pidana sama dengan membebankan pembuktian kepada jaksa dan memungkinkan terjadinya gugatan rekovensi terhadap jaksa selaku penggugat. Selain itu, NCB Asset Forfeiture dapat menjadi upaya penanggulangan tindak pidana baik dalam ranah birokrasi maupun secara general dikarenakan mekanismenya yang bukan lagi berdasarkan gagasan “follow the person” tetapi “follow the money” sehingga diharapkan pemikiran bahwa korupsi di Indonesia menguntungkan dapat terbantahkan.
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