Results 121 to 130 of about 299,710 (308)

Current GOLD recommendations and its implementation within hospitalised COPD patients in Malta [PDF]

open access: yes, 2015
In 2012, Global Initiative for Chronic Obstructive Lung Disease (GOLD) revised their classification of Chronic Obstructive Pulmonary Disease patients, incorporating spirometry, symptoms and recent exacerbations.
Bilocca, David   +4 more
core  

Kemampuan Laba, Piutang, Persediaan Biaya Administrasi dan Penjualan, dan Rasio Laba Kotor terhadap Penjualan dalam Memprediksi Laba Perusahaan

open access: yesJurnal Akuntansi, 2014
Tujuan dari penelitian ini adalah untuk menguji kemampuan laba, piutang, persediaan, biaya administrasi dan penjualan dan rasio laba kotor terhadap penjualan dalam memprediksi laba tahun yang akan datang.
Elyzabet Indrawati Marpaung
doaj   +1 more source

PENGGUNAAN DISTRIBUSI LABA DALAM MENDETEKSI MANAJEMEN LABA

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2004
Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold.
openaire   +2 more sources

Penilaian Etis Auditor terhadap Praktik Manajemen Laba pada Kantor Akuntan Publik di Surabaya [PDF]

open access: yes, 2011
Manajemen laba merupakan tindakan manajemen untuk mempengaruhi pendapatan yang dilaporkan sehingga laporan yang disajikan memberikan informasi keuangan ekonomis yang tidak benar. Aktivitas auditor tidak terlepas dari fenomena manajemen laba. Dalam hal
WIJAYA, INDRA
core  

Subcutaneous Treprostinil in PH Associated With Left Heart Disease or Chronic Lung Disease

open access: yesPulmonary Circulation, Volume 16, Issue 1, January 2026.
ABSTRACT Pulmonary hypertension (PH) associated with left heart disease (LHD‐PH) and pulmonary hypertension associated with chronic lung disease (CLD‐PH) are the most common PH subtypes but lack effective treatments. In a prospective cohort study, 90 patients (39 LHD‐PH, 51 CLD‐PH) with severe disease [pulmonary vascular resistance (PVR) > 5 Wood units
Roela Sadushi‐Koliçi   +8 more
wiley   +1 more source

Pengaruh Laba dan Struktur Modal Terhadap Nilai Perusahaan dengan Dividen sebagai Pemoderasi

open access: yesJurnal Proaksi
Main Purpose – This study aims to analyze the effect of earnings and capital structure on firm value with dividends as a moderating variable. Method – This study employs a quantitative approach using secondary data from the financial statements of ...
Maeka Sella Agustina   +2 more
doaj   +1 more source

Marked Reversibility of Functional Small Airway Disease Following Reduction of Hazardous Inhalational Exposure: A PRM CT Case Report

open access: yesRespirology Case Reports, Volume 14, Issue 1, January 2026.
Serial parametric response mapping (PRM)‐computed tomography revealed dynamic changes in PRM‐functional small airway disease with occupational exposure, highlighting PRM's utility for detecting and monitoring small airway disease. ABSTRACT We report a case illustrating the role of parametric response mapping (PRM) in detecting and monitoring small ...
Yeun Ho Lee   +4 more
wiley   +1 more source

PENGARUH KOMPONEN LABA PERMANEN, LABA TRANSITORI, DAN LABA AGREGAT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) (Studi Pada Perusahaan Sub Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) [PDF]

open access: yes, 2018
ABSTRAK Laporan laba rugi merupakan salah satu informasi yang sangat penting bagi investor, karena berisi informasi tentang hasil operasi atau kinerja perusahaan selama periode tertentu. Informasi yang disajikan dalam laporan laba rugi harus memiliki
Anggie Maulinda Taufik, 144020098   +2 more
core  

Comparison of resource use by COPD patients on inhaled therapies with long-acting bronchodilators: a database study

open access: yesBMC Pulmonary Medicine, 2011
Background The purpose of this analysis was to compare health care costs and utilization among COPD patients who had long-acting beta-2 agonist (LABA) OR long-acting muscarinic antagonist (LAMA); LABA AND LAMA; or LABA, LAMA, AND inhaled corticosteroid ...
Kozma Chris M   +4 more
doaj   +1 more source

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection

open access: yesJurnal Riset Akuntansi dan Keuangan, 2020
The objective of this research was to determine and analyze the influence of firm size, profitability, leverage, earnings management on tax avoidance simultaneously and partially, and to determine the influence of political connections as a moderating ...
Fnu Rahmadani, I. Muda, Erwin Abubakar
semanticscholar   +1 more source

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