Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate

The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, multicolinearity test, logistic regression analysis, and coefficient of determination. The result shows that audit of tenure, opinion shopping, and auditor reputation simultaneously affect the acceptance of going concern audit opinion, audit tenure does not affect the acceptance of going concern audit opinion, opinion shopping does not affect the acceptance of going concern audit opinion, auditor reputation has an effect on acceptance of going concern audit opinio

Peranan Perempuan dalam USAha Pengolahan Ikan Cakalang (Katsuwonus Pelamis L) Asap di Kelurahan Girian Atas Kecamatan Girian Kota Bitung Provinsi Sulawesi Utara

Kota Bitung menjadi kawasan yang sangat potensi untuk dikembangkan USAha perikanan tangkap, atas dasar itu pula Kota Bitung dikenal sebagai Kota Cakalang. Besarnya potensi sumberdaya ikan cakalang di Kota Bitung menyebabkan tingginya minat masyarakat untuk mengolah ikan, salah satunya pegolahan ikan cakalang asap atau yang dalam bahasa lokalnya dikenal dengan istilah cakalang fufu. Penelitian ini bertujuan Untuk mengetahui keadaan kelompok USAha pengolahan ikan cakalang asap, Untuk mengetahui apa saja peran perempuan dalam USAha pengolahan ikan cakalang asap di Kelurahan Girian Atas, Kecamatan Girian, Kota Bitung Provinsi Sulawesi Utara. Manfaat dari penelitian ini adalah Sebagai saran bagi penulis untuk menerapkan ilmu pengetahuan yang telah diperoleh selama kuliah melalui penelitian yang dilakukan langsung di lapangan. Tempat penelitian bertempat di Kampung Loyang, Rt 18, Lingkungan 06, Kelurahan Girian Atas, Kecamatan Girian, Kota Bitung, Provinsi Sulawesi Utara. Waktu penelitian kurang lebih 4 bulan yaitu dimulai dari bulan Mei 2017 sampai dengan bulan Agustus 2017. Teknik pengumpulan data digunakan dalam penelitian ini adalah Observasi, Wawancara, dan Purposive Sampling yaitu kelompok USAha ikan cakalang asap di Kelurahan Girian Atas berjumlah 16 orang perempuan.Hasil menunjukan bahwa Usaha ikan cakalang asap di Kampung Loyang, Kelurahan Girian Atas, Kota Bitung masih dalam tahap “home industry” atau industri rumah tangga. Perempuan dalam kelompok USAha pengolahan ikan cakalang asap mempunyai peranan penting, mulai dari proses ketersediaan bahan baku, penyediaan peralatan dan bahan pengolahan, pencucian, pembelahan, pemasangan pada bambu (dijepit), proses pengasapan sampai, dan pemasaran hasil pengolahan ikan cakalang asap, melibatkan peran perempuan. Proses pengolahan ikan cakalang asap dilakukan 20 kali produksi dalam sebulan, dalam 1 x produksi apabila bahan baku ikan 80- 200 Kg, tenaga kerja yang dibutuhkan 2-4 orang. Apabila ikan sebanyak 100 ekor setelah diolah akan menjadi 200 jepit. Dari hasil wawancara, curahan waktu kerja perempuan di tempat pengolahan ikan cakalang asap 3-4 jam berjumlah 3 orang, 5-6 jam berjumlah 8 orang dan >6 berjumlah 5 orang. Pengupahan disesuaikan dengan tenaga kerja dalam sehari Rp. 100.00

Experiments in heat transfer under conditions of oscillating pressure and flow

Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1995.Includes bibliographical references (leaves 86-88).by Peter D.L. Cheng.M.S

Switchgrass Biomass Composition Altered by Six Generations of Divergent Breeding for Digestibility

Biomass composition of switchgrass (Panicum virgatum L.) can affect its utilization by ruminants and its conversion to liquid fuels in a biorefinery. The objective of this study was to evaluate the effects of six generations of divergent breeding for forage in vitro dry matter digestibility (IVDMD) on switchgrass biomass composition, forage quality traits, and ethanol yield. Initially there was one cycle of selection for both low (C-1) and high IVDMD (C1 = cv. Trailblazer), followed by four additional breeding cycles for high IVDMD. In cycles 4 and 5, winter survival was included as a selection criterion because of decreased winter survival of the C3 population. The experimental populations that were produced by these breeding generations and nine half-sib families from cycle 5 were evaluated for two post-establishment years at the research station in eastern Nebraska, where all the breeding work was conducted. The six breeding generations resulted in significant differences among the populations for all the 28 cell wall and non-cell-wall composition variables measured, forage quality, and ethanol yield traits measured except for total biomass C, cell wall concentration, soluble glucose, and etherified ferulates. These traits included all cell wall and nonstructural carbohydrates. Breeding for the heritable complex trait IVDMD affected a large number of plant biomass characteristics and also adversely affected plant biomass yield and winter survival