Perbedaan Persepsi Mahasiswa Senior dan Junior Mengenai Profesi Akuntan pada Program S1 di Universitas Katolik Widya Mandala Surabaya

Accounting profession is work that has to be done in a professional and great responsibility towards the public,so that every student who will pursue this work should have the right attitudes and perceptions of the accounting profession. Therefore, when students still in the university they need to be taught to has a positive perception of accounting profession. This research used comparative with hypothesis testing aims to provide empirical evidence on differences in perceptions between senior and junior students of the accounting profession. The samples consist of senior students who have passed all internal and external courses (class of 2007 and 2008) and junior students who have passed the semester 1 (class of 2009 and 2010). The numbers of samples used by proportionate random sampling are 72 samples from senior students and 102 samples from junior students. The tool used is questionaire that contain list of statements. The results showed that there was no difference in perception between senior and junior students of the accounting profession in the bachelor of accounting at Widya Mandala Catholic University Surabaya

Study of the Staebler-Wronski degradation effect in a-Si:H based p-i-n solar cell

Conversion of solar energy into electricity using environmentally safe and clean photovoltaic methods to supplement the ever increasing energy needs has been a cherished goal of many scientists and engineers around the world. Photovoltaic solar cells on the other hand, have been the power source for satellites ever since their introduction in the early sixties. For widespread terrestrial applications, however, the cost of photovoltaic systems must be reduced considerably. Much progress has been made in the recent past towards developing economically viable terrestrial systems, and the future looks highly promising. Thin film solar cells offer cost reductions mainly from their low processing cost, low material cost, and choice of low cost substrates. These are also very attractive for space applications because of their high power densities (power produced per kilogram of solar cell pay load) and high radiation resistance. Amorphous silicon based solar cells are amongst the top candidates for economically viable terrestrial and space based power generation. Despite very low federal funding during the eighties, amorphous silicon solar cell efficiencies have continually been improved - from a low 3 percent to over 13 percent now. Further improvements have been made by the use of multi-junction tandem solar cells. Efficiencies close to 15 percent have been achieved in several labs. In order to be competitive with fossil fuel generated electricity, it is believed that module efficiency of 15 percent or cell efficiency of 20 percent is required. Thus, further improvements in cell performance is imperative. One major problem that was discovered almost 15 years ago in amorphous silicon devices is the well known Staebler-Wronski Effect. Efficiency of amorphous silicon solar cells was found to degrade upon exposure to sunlight. Until now their is no consensus among the scientists on the mechanism for this degradation. Efficiency may degrade anywhere from 10 percent to almost 50 percent within the first few months of operation. In order to improve solar cell efficiencies, it is clear that the cause or causes of such degradation must be found and the processing conditions altered to minimize the loss in efficiency. This project was initiated in 1987 to investigate a possible link between metallic impurities, in particular, Ag, and this degradation. Such a link was established by one of the NASA scientists for the light induced degradation of n+/p crystalline silicon solar cells

An Evaluation of the Use of Egg Yolk, Artemia nauplii, Microworms and Moina as Diets in Larval Rearing of Helostoma temmincki Cuvier and Valenciennes

Five day old Helostoma temmincki larvae measing 4.6 ± 0.1 mm in total length were stocked into 12 larval culture tanks at the rate of 1000 larvae/tank (l0 larvae/l). The larvae were fed Diet I (Egg yolk), Diet II (Egg yolk + Artemia naupliz), Diet III (Egg yolk +microworms), and Diet IV (Egg yolk + Moina) for iz period of4 weeks. After 1 week of rearing, larvae fed Diet III measun'ng 8. 4 mm total length and 7.0 mg weight were larger than larvae fed the other diets (P < 0.05). A t the end of two weeks, larvae fed Diets II, III and IV were larger than larvae fed Diet I (P < 0.05). FrOm" week 3 onwards, larvae fed Diet IV were consistently larger (P <0.05). This experiment shows that microworms were very suitable as a starter feed and that Moina was suitable for feeding Helostoma temmincki larvae after week 2 under tropical conditions

Analyticity and the NcN_c counting rule of SS matrix poles

By studying $\pi\pi$ scattering amplitudes in the large $N_c$ limit, we clarify the $N_c$ dependence of the $S$ matrix pole position. It is demonstrated that analyticity and the $N_c$ counting rule exclude the existence of $S$ matrix poles with ${\cal M}, \Gamma\sim O(1)$. Especially the properties of $\sigma$ and $f_0(980)$ with respect to the $1/N_c$ expansion are discussed. We point out that in general tetra-quark resonances do not exist.Comment: This paper replaces hep-ph/0412175. The latter is withdraw

Highly Efficient Midinfrared On-Chip Electrical Generation of Graphene Plasmons by Inelastic Electron Tunneling Excitation

Inelastic electron tunneling provides a low-energy pathway for the excitation of surface plasmons and light emission. We theoretically investigate tunnel junctions based on metals and graphene. We show that graphene is potentially a highly efficient material for tunneling excitation of plasmons because of its narrow plasmon linewidths, strong emission, and large tunability in the midinfrared wavelength regime. Compared to gold and silver, the enhancement can be up to 10 times for similar wavelengths and up to 5 orders at their respective plasmon operating wavelengths. Tunneling excitation of graphene plasmons promises an efficient technology for on-chip electrical generation and manipulation of plasmons for graphene-based optoelectronics and nanophotonic integrated circuits.Comment: 12 pages, 7 figure

Liquefaction Fragilities for Buried Lifelines

For buried structures, such as conduits and underground pipes, liquefaction induced forces will depend on the volume of soil surrounding the structure that will liquefy. Here, a methodology to calculate the probability of the onset of liquefaction at a given depth in a soil deposit is extended to assess the probability that a specified volume of soil will liquefy when liquefaction occurs at a given depth in the deposit. To account for the variability of soil properties with depth, the soil deposit is divided into horizontal layers and the volume of liquefied soil in each layer is calculated as the product of the layer thickness by the lateral extent of liquefaction. Within each layer, the horizontal variability of the soil properties is described by a homogeneous and axisymmetric random field. It is assumed that the ground motions in the horizontal direction are perfectly correlated. The results are presented in terms of the probability of liquefaction spreading over a given area (a circle of radius R) as a function of the intensity of the ground motion

Effect of Casting and Mould Cooling Temperatures on the Warping Phenomenon of Aluminium at High Pressure Die- Casting

Abstract. The effect of molten aluminium pouring temperature and hot oiltemperature for mould heating and cooling on the warping phenomenon ofthick-thin section aluminium high-pressure die-casting process was investigatedon a four cavities hard disk drive mould. Nine combinations of moltenaluminium A380 pouring temperature of 660ºC, 690ºC and 720ºC and hot oiltemperature of 150ºC, 200ºC and 250ºC were being studied. Magmasoftsimulation software was used to simulate the molten aluminium flow in themould and distortion to understand the die-casting cooling pattern in responseto different molten aluminium temperature and mould cooling parameterssettings. Actual casting was carried out to produce the parts according tosimulation settings. Warping data was collected and analysed using Minitab 17.It was found that each mould cavity had different cooling pattern resulting indifferent warping magnitude. Pouring temperature at 660ºC and 720ºC both hadhigher warping distortion then 690ºC. Hot oil temperature at 150ºC had higherwarping distortion than 200ºC and 250ºC. The lowest warping distortion wasestablish at molten aluminium pouring and hot oil temperature of 690ºC and200ºC respectively