A Mansion Of Dreams

https://digitalcommons.library.umaine.edu/mmb-vp/3653/thumbnail.jp

Perbedaan Persepsi Risiko Audit, Materialitas dan Kualitas Audit Sebelum dan Sesudah Implementasi Ketentuan Pidana UU No. 5 Tahun 2011 Tentang Akuntan Publik (Studi Persepsi pada Kantor Akuntan Publik Surabaya)

Penelitian ini bertujuan untuk memperoleh data informasi dalam hal bukti empiris tentang perbedaan persepsiauditor dalam menentukan risiko audit, tingkat materialitas dan kualitas audit sebelum dan sesudahpelaksanaan ketentuan pidana UU No 5 tahun 2011 tentang akuntan publik.Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (PAF) di Surabayasebagai 46 PAF. Auditor dipilih sebagai sampel dalam penelitian ini adalah auditor yang menjabat sebagaipartner, manajer, pengawas dan senior. Data yang digunakan dalam penelitian ini adalah data primer dengankuesioner yang dibagikan sebanyak 236 kuesioner. Metode analisis yang digunakan dalam penelitian iniadalah uji beda dengan menggunakan paired sample t-test.Hasil penelitian ini menunjukkan ada perbedaan persepsi auditor dalam menentukan risiko audit, tingkatmaterialitas dan kualitas audit sebelum dan sesudah pelaksanaan ketentuan pidana UU No 5 tahun 2011tentang akuntan publik.Keyword : Risiko audit, Materialitas, kualitas Audit, ketentuan pidana dan UU Nomor 5 tahun 2011 tentangakuntan publik

Some Finite Size Effects in Simulations of Glass Dynamics

We present the results of a molecular dynamics computer simulation in which we investigate the dynamics of silica. By considering different system sizes, we show that in simulations of the dynamics of this strong glass former surprisingly large finite size effects are present. In particular we demonstrate that the relaxation times of the incoherent intermediate scattering function and the time dependence of the mean squared displacement are affected by such finite size effects. By compressing the system to high densities, we transform it to a fragile glass former and find that for that system these types of finite size effects are much weaker.Comment: 12 pages of RevTex, 4 postscript figures available from W. Ko

Thermodynamics and Dynamics of a Monoatomic Glass-Former. Constant Pressure and Constant Volume Behavior

We report constant-volume and constant-pressure simulations of the thermodynamic and dynamic properties of the low-temperature liquid and crystalline phases of the modified Stillinger-Weber (mSW) model. We have found an approximately linear increase of the effective Gaussian width of the distribution of inherent structures. This effect comes from non-Gaussianity of the landscape and is consistent with the predictions of the Gaussian excitations model representing the thermodynamics of the configurational manifold as an ensemble of excitations, each carrying an excitation entropy. The mSW model provides us with both the configurational and excess entropies, with the difference mostly attributed to vibrational anharmonicity. We therefore can address the distinction between the excess thermodynamic quantities often used in the Adam-Gibbs (AG) equation. We find a new break in the slope of the constant pressure AG plot when the excess entropy is used in the AG equation. The simulation diffusivity data are equally well fitted by applying a new equation, derived within the Gaussian excitations model, that emphasizes enthalpy over entropy as the thermodynamic control variable for transport in viscous liquids.Comment: 14 pages, 14 figure

Codimension Two Branes and Distributional Curvature

In general relativity, there is a well-developed formalism for working with the approximation that a gravitational source is concentrated on a shell, or codimension one surface. By contrast, there are obstacles to concentrating sources on surfaces that have a higher codimension, for example, a string in a spacetime with dimension greater than or equal to four. Here it is shown that, by giving up some of the generality of the codimension one case, curvature can be concentrated on submanifolds that have codimension two. A class of metrics is identified such that (1) the scalar curvature and Ricci densities exist as distributions with support on a co-dimension two submanifold, and (2) using the Einstein equation, the distributional curvature corresponds to a concentrated stress-energy with equation of state p equals minus the energy density, where p is the isotropic pressure tangent to the submanifold. This is the appropriate stress-energy to describe a self-gravitating brane that is governed by an area action, or a brane world deSitter cosmology. The possibility of having a different equation of state arise from a wider class of metrics is discussed.Comment: 18 pages; v2 references added; typos corrected, references added; additional references adde

New apparatus for DTA at 2000 bar: thermodynamic studies on Au, Ag, Al and HTSC oxides

A new DTA (Differential Thermal Analysis) device was designed and installed in a Hot Isostatic Pressure (HIP) furnace in order to perform high-pressure thermodynamic investigations up to 2 kbar and 1200C. Thermal analysis can be carried out in inert or oxidising atmosphere up to p(O2) = 400 bar. The calibration of the DTA apparatus under pressure was successfully performed using the melting temperature (Tm) of pure metals (Au, Ag and Al) as standard calibration references. The thermal properties of these metals have been studied under pressure. The values of DV (volume variation between liquid and solid at Tm), ROsm (density of the solid at Tm) and ALPHAm (linear thermal expansion coefficient at Tm) have been extracted. A very good agreement was found with the existing literature and new data were added. This HP-DTA apparatus is very useful for studying the thermodynamics of those systems where one or more volatile elements are present, such as high TC superconducting oxides. DTA measurements have been performed on Bi,Pb(2223) tapes up to 2 kbar under reduced oxygen partial pressure (p(O2) = 0.07 bar). The reaction leading to the formation of the 2223 phase was found to occur at higher temperatures when applying pressure: the reaction DTA peak shifted by 49C at 2 kbar compared to the reaction at 1 bar. This temperature shift is due to the higher stability of the Pb-rich precursor phases under pressure, as the high isostatic pressure prevents Pb from evaporating.Comment: 6 figures, 3 tables, Thermodynamics, Thermal property, Bi-2223, fundamental valu

Determination of the chiral coupling constants c3 and c4 in new pp and np partial-wave analyses

As a first result of two new partial-wave analyses, one of the pp and another one of the np scattering data below 500 MeV, we report a study of the long-range chiral two-pion exchange interaction which contains the chiral coupling constants c1, c3, and c4. By using as input a theoretical value for c1 we are able to determine in pp as well as in np scattering accurate values for c3 and c4. The values determined from the pp data and independently from the np data are in very good agreement, indicating the correctness of the chiral two-pion exchange interaction. The weighted averages are c3 = -4.78(10) / GeV and c4 = 3.96(22) / GeV, where the errors are statistical. The value of c3 is best determined from the pp data and that of c4 from the np data.Comment: 9 pages, 1 figure. Accepted for publication in Phys. Rev.

The three-nucleon bound state using realistic potential models

The bound states of $^3$H and $^3$He have been calculated using the Argonne $v_{18}$ plus the Urbana three-nucleon potential. The isospin $T=3/2$ state have been included in the calculations as well as the $n$-$p$ mass difference. The $^3$H-$^3$He mass difference has been evaluated through the charge dependent terms explicitly included in the two-body potential. The calculations have been performed using two different methods: the solution of the Faddeev equations in momentum space and the expansion on the correlated hyperspherical harmonic basis. The results are in agreement within 0.1% and can be used as benchmark tests. Results for the CD-Bonn interaction are also presented. It is shown that the $^3$H and $^3$He binding energy difference can be predicted model independently.Comment: 5 pages REVTeX 4, 1 figures, 6 table