Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 105 companies with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability  affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the liquidity affect audit report lag, (3) the solvency effect indicates that the high amount of debt of the company will lead the audit process is relatively long, and (4) the size of the company does affect indicating that a large or small amount of assets owned by the company does affect the length or in short the process of preparing the financial statements of the company

JUST IMAGINE BLIND PEOPLE IN SHOOTING DRILLS. WOULD IT BE POSSIBLE?

INTRODUCTION It is well known that physically handicapped persons can participate in many sport modalities. However, the disability of blind people is not compatible with shooting drills or archery. Our endeavor in this study is to establish the theoretical frame for the development of system that is able to generate in real time acoustical signals (feedback information) making possible the practice of shooting sports by persons with this kind of disability. To this purpose we use sonic digitizing to convert information respect to three-dimensional coordinates of ultrasound emitters to digital values, based on the properties of sound propagation. The measurement chain consists in a SAC Sonic Digitizer (GP8-3D) that communicates with a personal computer via a parallel interface (PI012), for higher data rate throughput, and a synchronized microphone sensor to detect the instant of triggering. The sampling rate of the sonic digitizer is 66.6 Hz divided by the number (k=3) of sound emitters to be used and its precision is P=0.115mm for a range of measurement D=2625mm (1 :22744). Three ultrasound emitters are fixed on the rifle and one of them is selected as origin, where an orthogonal local system of reference (SI) is established. In this way the kinematics of the moving rifle with respect to the absolute system of reference (Sg) is fully defined if the position of the three emitters is continuously monitored. Also the direction of the aiming line respect to the local system of reference can be monitored (rifle calibration). This implies that it is possible to determine the rifle kinematics (aiming line) respect to the center of the target by means of matrix transformations procedures and calculate the distance of the aiming line respect to the previously calibrated center of the target Knowing the distance of the aiming point (intersection of the aiming line with the plane of the target) to the center of the target, personal computer produces a sound of variable intensity and frequency as a function of that distance to inform subJect via earphones about the proximity to the target. CONCLUSION In this study a feedback loop takes place respect to the position and orientation of the rifle to the target that guides blind persans to adjust continuously the position of the rifle. REFERENCES Gianikellis, K. et al., (1991). A Sonic Digitizing technique for Biomechanical Analysis and Training in movements and Sports of high Precision based on Real time 2nd Biofeedback (Abstract). In IOC World Congress on Sport Sciences, Barcelona. Spain Engin, AE. et al., (1984). Kinematic and force data collection in Biomechanics by means of Sonic Emitters. -I: The Kinematic Data Collection Methodology-. Journal of Biomechanical Engineering, v. 106, 203-21

Implementasi Pencatatan Keuangan pada USAha Kecil dan Menengah

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.Penelitian ini bertujuan untuk mengetahui penerapan pencatatan keuangan pada unit usaha kecil dan menengah (UKM) karena sektor UKM saat ini merupakan sektor yang menjadi unggulan pemerintah. Teknik analisis menggunakan analisis deskriptif kualitatif, dengan menggunakan paradigma intepretif. Data dikumpulkan melalui observasi dan wawancara secara mendalam terhadap para informan untuk melihat praktek penerapan pencatatan keuangan telah disajikan dengan baik dan benar dan mengacu pada teori sistem akuntansi yang berhubungan dengan pencatatan keuangan yang telah berlaku secara umum. Terdapat dua bentuk praktik akuntansi pada UKM Sanan - Malang, yaitu akuntansi yang hanya dipraktikan dalam pikiran/ ingatan dan dibuatnya beberapa catatan akuntansi hingga tersusunnya laporan keuangan neraca dan L/R. Manfaat dua bentuk akuntansi ini hanya sebatas sebagai pengendalian beberapa kegiatan usaha. Dalam hal ini, UKM masih belum memiliki kemampuan untuk menyajikan informasi keuangan secara lengkap dan tepat

Delayed relaxation of highly excited naphthalene cations

The efficiency of energy transfer in ultrafast electronic relaxation of molecules depends strongly on the complex interplay between electronic and nuclear motion. In this study we use wavelength-selected XUV pulses to induce relaxation dynamics of highly excited cationic states of naphthalene. Surprisingly, the observed relaxation lifetimes increase with the cationic excitation energy. We propose that this is a manifestation of a quantum mechanical population trapping that leads to delayed relaxation of molecules in the regions with a high density of excited states. © 2019 Published under licence by IOP Publishing Ltd

Communication: XUV transient absorption spectroscopy of iodomethane and iodobenzene photodissociation

Time-resolved extreme ultraviolet (XUV) transient absorption spectroscopy of iodomethane and iodobenzene photodissociation at the iodine pre-N4,5 edge is presented, using femtosecond UV pump pulses and XUV probe pulses from high harmonic generation. For both molecules the molecular core-to-valence absorption lines fade immediately, within the pump-probe time-resolution. Absorption lines converging to the atomic iodine product emerge promptly in CH3I but are time-delayed in C6H5I. We attribute this delay to the initial π → σ* excitation in iodobenzene, which is distant from the iodine reporter atom. We measure a continuous shift in energy of the emerging atomic absorption lines in CH3I, attributed to relaxation of the excited valence shell. An independent particle model is used to rationalize the observed experimental findings

Circulant Games

We study a class of two-player normal-form games with cyclical payoff structures. A game is called circulant if both players’ payoff matrices fulfill a rotational symmetry condition. The class of circulant games contains well-known examples such as Matching Pennies, Rock-Paper-Scissors, as well as subclasses of coordination and common interest games. The best response correspondences in circulant games induce a partition on each player’s set of pure strategies into equivalence classes. In any Nash Equilibrium, all strategies within one class are either played with strictly positive or with zero probability. We further show that, strikingly, a single parameter fully determines the exact number and the structure of all Nash equilibria (pure and mixed) in these games. The parameter itself only depends on the position of the largest payoff in the first row of one of the player’s payoff matrix

CTD data profiling to assess the natural hazard of active submarine vent fields: the case of Santorini Island

Almost three quarters of known volcanic activity on Earth occurs in underwater locations. The presence of active hydrothermal vent fields in such environments is a potential natural hazard for the environment, the society, and the economy. Despite its importance for risk assessment and risk mitigation, monitoring of the activity is impeded by the remoteness and the extreme conditions of underwater volcanoes. The large difference of population present on Santorini between the winter and summer seasons, all within a partially enclosed system, make the Santorini-Kolumbo volcanic field, an ideal place for detailed exploration. In 2017, GEOMAR in collaboration with the National and Kapodistrian University of Athens (mission: POS-510 ANYDROS), used an Autonomous Underwater Vehicle (AUV) to map the NE–trending Santorini–Kolumbo line, where it also collected CTD data. Here we present the preliminary results from the 15-hour survey held on the 25th March 2017, during the POS-510 expedition targeting the vent field which is located in the North Basin of Santorini Caldera. Detailed CTD 3D profiles have been reconstructed from the raw data of Santorini’s vent field. An anomaly emerges at the depth of 350 m in the Conductivity and Salinity depth profiles, as the CTD sensor is placed directly above the vent sources. Anomalies were evident in the 3D maps reconstructed, showing for the first time a rather weak, but underlying hydrothermal vent activity at various locations. As the present results are the first ones produced from this expedition, further investigation is required incorporating the full dataset. Based on those results, the impact of developing appropriate mechanisms and policies to avoid the associated natural hazard is expected to be immense

Fabrication and characterization of Cu reinforced with Y-enriched particles following a novel powder metallurgy route

Dispersion strengthened copper alloys have been produced following an innovative powder metallurgy route. Copper and yttrium acetate powders have been mechanically alloyed and posteriorly thermal treated at 923 K for 3 h and 15 h under a hydrogen atmosphere in order to transform the yttrium acetate into Y2O3. Subsequently, the powders were consolidated by hot isostatic pressing. It has been concluded that the duration of the thermal treatment of the powder is a determining factor in the degree of densification of the alloy. The study of the microstructure by Scanning Electron Microscopy and Electron Backscatter Diffraction has revealed the presence of micrometer and submicrometer grains and nanometric Y-O enriched Cu particles embedded in the copper matrix, the mean grain size being smaller for the sample produced from the powder thermal treated for 15 h. Transmission Electron Microscopy investigations concluded that the nanoparticles exhibit a spherical shape with a size up to 25 nm and correspond to monoclinic Y2O3. Annealing twins have been also observed, especially in the material produced from thermal treated powder for longer. The mechanical properties have been inferred from Vickers microhardness measurements and compression tests. Below 473 K the yield strengths of the produced materials are greater than that of pure copper and above 473 K are close to them. From the study of the thermal properties of the densest material it has been found that its thermal conductivity remains nearly constant in the temperature range 300–773 K, and its value is around 85% the thermal conductivity of CuCrZr, the reference material for ITER.The present work has been supported by the Agencia Estatal de Investigación (PID2019-105325RB-C33 / AEI / 10.13039/501100011033) and by the Regional Government of Madrid through the program TECHNOFUSIÓN(III)CM (S2018/EMT-4437). The support of the Regional Government of Madrid through the multi-annual agreement with UC3M ("Excelencia para el Profesorado Universitario"- EPUC3M14) - Fifth regional research plan 2016-2020 is acknowledge

Microstructure and mechanical properties of hot rolled ODS copper

Dispersion strengthened copper alloys have been produced by following a powder metallurgy route that have consisted of milling copper and yttrium acetate powders in a planetary ball milling and subsequently sintering by hot isostatic pressing (HIP). In order to increase the degree of densification of the materials, they were subjected to a thermal treatment in vacuum and to a hot rolling process at 1173 K. The decomposition of the yttrium acetate during the thermal treatments resulted in the formation of voids, with a loss of densification that could not be satisfactorily improved with the hot rolling processing. The microstructure and the mechanical and thermal properties of the alloys were analyzed by scanning electron microscopy, electron backscattering diffraction, micro and nanohardness measurements, and compression tests and thermal conductivity measurements, both in the range 300–780 K. The best mechanical properties were obtained for the as-HIP material, with a mean grain size of 0.3 ± 0.3 μm and a yield strength value at room temperature of 520 MPa. In contrast, the material with the highest thermal conductivity for the entire range of temperature was found to be the alloy thermal treated in vacuum at 1273 K and later subjected to the hot rolling processing. The different microstructural characteristics of the alloys such as grain size, defects present in the grains and size of voids seems to be responsible of the differences on their thermal conductivity values.The present work has been supported by the Ministerio de Economía y Competitividad of Spain (ENE2015-70300-C3-2-R MINECO/FEDER) and by the Regional Government of Madrid through the program TECHNOFUSIÓN(III)CM (S2018/EMT-4437)