The Effect of Company Size, Solvency and Audit Committee on Delay Audit

Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary data. The populations in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used is purposive with the criteria specified are companies those publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent in this study is audit delay. The data analysis technique used is multiple linear regressions. The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit dela

Intrinsic Transverse Size Effect

Two recently proposed concepts to improve the perturbative calculation of exclusive amplitudes, gluonic radiative corrections (Sudakov factor) and confinement size effects (intrinsic transverse momentum) are combined to study the neutron magnetic form factor in the space-like region. We find that nucleon distribution amplitudes modelled on the basis of current QCD sum rules indicate overlap with the existing data at the highest measured values of momentum transfer. However, sizeable higher-order perturbative corrections (K-factor) and/or higher-twist contributions cannot be excluded, although they may be weaker than in the proton case.Comment: 12 pages LATEX, 4 figures as compressed uu-encoded PS-file, preprint University of Wuppertal WU-B-94-16, University of Bochum RUB-TPII-04/94 (some typos eliminated

Finite Size Effect in Persistence

We have investigated the random walk problem in a finite system and studied the crossover induced in the the persistence probability scales by the system size.Analytical and numerical work show that the scaling function is an exponentially decaying function.The particle here is trapped with in a box of size $L$ . We have also considered the problem when the particle in trapped in a potential. Direct calculation and numerical result show that the scaling function here also an exponentially decaying function. We also present numerical works on harmonically trapped randomly accelerated particle and randomly accelerated particle with viscous drag.Comment: revtex4, 4 pages, 4 figure

Bankruptcy and the size effect

.Bankruptcy; Distress Risk; Financial Firms; Regime Shifts; Size Effect

Multivariate methods and small sample size: combining with small effect size

This manuscript is the author's response to: "Dochtermann, N.A. & Jenkins, S.H. Multivariate methods and small sample\ud sizes, Ethology, 117, 95-101." and accompanies this paper: "Budaev, S. Using principal components and factor analysis in animal behaviour research: Caveats and guidelines. Ethology, 116, 472-480"\u

Numerical simulation of grain-size effects on creep crack growth by means of grain elements

The effect of grain size on creep crack growth is investigated by means of a numerical technique in which the actual crack growth process is simulated in a discrete manner by grain elements and grain boundary elements. The grain elements account for the creep deformation of individual grains, while grain boundary cavitation and sliding are accounted for by grain boundary elements between the grains. This grain-element technique allows for an independent study of multiple grain size effects: a (direct) size effect related to the specimen size/grain size ratio or an (indirect) effect related to the effect of grain size on nucleation rate and creep resistance. Preliminary numerical results are presented concerning the direct effect of grain size, which predict that the crack growth rate and brittleness increase with grain size.

Effect of size on cracking of materials

Brittle behavior of large mild steel elements, glass plasticity, and fatigue specimen size sensitivity are manifestations of strain-energy size effect. Specimens physical size effect on material cracking initiation occurs according to flaw distribution statistics. Fracture size effect depends on stability or instability of crack propagation

The Effect of Projection on Derived Mass-Size and Linewidth-Size Relationships

Power law mass-size and linewidth-size correlations, two of "Larson's laws," are often studied to assess the dynamical state of clumps within molecular clouds. Using the result of a hydrodynamic simulation of a molecular cloud, we investigate how geometric projection may affect the derived Larson relationships. We find that large scale structures in the column density map have similar masses and sizes to those in the 3D simulation (PPP). Smaller scale clumps in the column density map are measured to be more massive than the PPP clumps, due to the projection of all emitting gas along lines of sight. Further, due to projection effects, structures in a synthetic spectral observation (PPV) may not necessarily correlate with physical structures in the simulation. In considering the turbulent velocities only, the linewidth-size relationship in the PPV cube is appreciably different from that measured from the simulation. Including thermal pressure in the simulated linewidths imposes a minimum linewidth, which results in a better agreement in the slopes of the linewidth-size relationships, though there are still discrepancies in the offsets, as well as considerable scatter. Employing commonly used assumptions in a virial analysis, we find similarities in the computed virial parameters of the structures in the PPV and PPP cubes. However, due to the discrepancies in the linewidth- and mass- size relationships in the PPP and PPV cubes, we caution that applying a virial analysis to observed clouds may be misleading due to geometric projection effects. We speculate that consideration of physical processes beyond kinetic and gravitational pressure would be required for accurately assessing whether complex clouds, such as those with highly filamentary structure, are bound.Comment: 25 pages, including 7 Figures; Accepted for publication in Ap