Manajemen Laba dalam Persepsi Etis Akuntan di Jawa Timur

The result of this research shows that the perception among accountants of all groups considering the earnings management ct don't have any significant difference. Only two of that s*factor was had any influence to the perception of the accountants considering the manajemen laba act. Consistency to GAAP and materiality is the only factors that shows some significant influence

Morphological and genetic divergences in a coral reef damselfish, Pomacentrus coelestis

Population differentiation is one of the main topics in evolutionary biology. Except the exploration of color variation, few studies focused on morphological divergences among populations of coral reef fishes. In this work, we studied morphological and genetic differentiation among populations of the damselfish, Pomacentrus coelestis, in the northwestern Pacific Ocean. The shapes of the mandible and the premaxilla were explored using geometric morphometric methods and the genetic structure was investigated using microsattelites. Various tests revealed significant shape variation among most P. coelestis populations for both skeletal units. Morphological variation of the mandible accompanies a genetic break between populations of mainland Japan and Okinawa-Taiwan. However, Mantel and Procrustes tests revealed no congruence between morphological and genetic structures. We illustrate that phenotypic plasticity and adaptive divergence are potential evolutionary mechanisms underlying shape difference among P. coelestis populations. An ecomorphological approach suggests that various diet could be related to shape variation of oral jaws

Suitability of high-pressure xenon as scintillator for gamma ray spectroscopy

In this paper we report the experimental study of high-pressure xenon used as a scintillator, in the context of developing a gamma ray detector. We measure a light yield near 2 photoelectrons per keV for xenon at 40 bar. Together with the light yield, we also measured an energy resolution of ~9% (FWHM) at 662 keV, dominated by the statistical fluctuations in the number of photoelectrons.Comment: 15 pages, 11 figure

Memorizing Bible Verses with the Association Method of Quantum Learning in Sunday School

In the world of teaching, it takes a variety of creativity, so that students benefit from the learning process. The same thing happened in the Sunday School class held by the church. The core material is certainly from the Bible. This includes memorizing Bible verses from certain parts. Students are required to memorize the verses. Many face failure in the memorization process. They have difficulty remembering the verses. However, there is still an interesting method to make it easier for children to memorize Bible verses, namely by association methods found in quantum learning. The problem is whether the Sunday school teachers understood this association method? With descriptive research methods have found a solution that in the process of memorizing with this association method, can increase the number of verses memorized. This can be shown from the results of evaluations that have been carried out, there is an increase in the number of memorized verses that can be memorized by Sunday school students, which increases to 20 words or about 4%

Random walk forecast of urban water in Iran under uncertainty

There are two significant reasons for the uncertainties of water demand. On one hand, an evolving technological world is plagued with accelerated change in lifestyles and consumption patterns; and on the other hand, intensifying climate change. Therefore, with an uncertain future, what enables policymakers to define the state of water resources, which are affected by withdrawals and demands? Through a case study based on thirteen years of observation data in the Zayandeh Rud River basin in Isfahan province located in Iran, this paper forecasts a wide range of urban water demand possibilities in order to create a portfolio of plans which could be utilized by different water managers. A comparison and contrast of two existing methods are discussed, demonstrating the Random Walk Methodology, which will be referred to as the â On uncertainty pathâ , because it takes the uncertainties into account and can be recommended to managers. This On Uncertainty Path is composed of both dynamic forecasting method and system simulation. The outcomes show the advantage of such methods particularly for places that climate change will aggravate their water scarcity, such as Iran

Who Invited You? The Complex Story Of Aquatic Invasive Species

Invasive species represent a global threat to ecosystems, human health, and the economy. A basic knowledge of invasive species biology is crucial to understand current and future impacts and implications. The purpose of this book is to provide a broad background on invasive species, and also details on specific examples through case studies. The students in the course Aquatic Invasive Species (MAR 442) at the University of New England in Biddeford, Maine, have researched and reviewed scientific literature to educate readers about these issues. The class, comprised of fifteen junior and senior Marine Science, Marine Affairs, Animal Behavior, and Environmental Sciences students, selected the different topics, presented the material, wrote the chapters, and assembled the final versions into this book. This book cannot be all inclusive, but we think this book will provide an excellent broad overview of the most important aspects of Invasive Species Biology and might stimulate the reader to dive deeper into the material.https://dune.une.edu/marinesci_studproj/1003/thumbnail.jp

Forced Convection Heat Transfer from a Finite-Height Cylinder

[EN] This paper presents a large eddy simulation of forced convection heat transfer in the flow around a surface-mounted finite-height circular cylinder. The study was carried out for a cylinder with height-to-diameter ratio of 2.5, a Reynolds number based on the cylinder diameter of 44 000 and a Prandtl number of 1. Only the surface of the cylinder is heated while the bottom wall and the inflow are kept at a lower fixed temperature. The approach flow boundary layer had a thickness of about 10% of the cylinder height. Local and averaged heat transfer coefficients are presented. The heat transfer coefficient is strongly affected by the free-end of the cylinder. As a result of the flow over the top being downwashed behind the cylinder, a vortex-shedding process does not occur in the upper part, leading to a lower value of the local heat transfer coefficient in that region. In the lower region, vortex-shedding takes place leading to higher values of the local heat transfer coefficient. The circumferentially averaged heat transfer coefficient is 20 % higher near the ground than near the top of the cylinder. The spreading and dilution of the mean temperature field in the wake of the cylinder are also discussed.The simulation was carried out using the supercomputing facilities of the Steinbuch Centre for Computing (SCC) of the Karlsruhe Institute of Technology. MGV has been partially supported by grant TRA2012-37714 of the Spanish Ministry of Economy and Competitiveness.García Villalba, M.; Palau-Salvador, G.; Rodi, W. (2014). Forced Convection Heat Transfer from a Finite-Height Cylinder. Flow, Turbulence and Combustion. 93(1):171-187. https://doi.org/10.1007/s10494-014-9543-7S171187931Ames, F., Dvorak, L.: Turbulent transport in pin fin arrays: experimental data and predictions. J. Turbomach. 128(1), 71–81 (2006)Armstrong, J., Winstanley, D.: A review of staggered array pin fin heat transfer for turbine cooling applications. J. 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