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

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%

An Introduction To Marine Invasive Species

Countless marine species are invading new environments with devastating effects on the ecosystem, the local and global economy, and on human health. The frequency of marine invasions has been increasing in recent decades with a respective raised interest of invasive species in the scientific community, and the general public. The Aquatic Invasive Species class (MAR442) at the University of New England offers an informative overview of invasive species, targeting educated readers with a general interest in invasive species biology. Students in the MAR 442 class have worked on identifying the most important topics on marine invasive species, have reviewed the respective literature and written chapters that provide both a broad overview of the general aspects on marine invasions, as well as a set of individual case studies that illustrate different specific aspects of marine invasions. The class, comprised of fifteen junior and senior marine biology students, selected the different topics, presented the material, wrote the drafts, edited the drafts and assembled the final versions into this book. With a wealth of information on invasive species assembled in peer-reviewed articles, books, other literature, websites, data-bases and more, this book cannot claim to be all inclusive. However, we think that this book will provide an excellent broad overview of the most important aspects of marine invasion biology, and will furthermore provide very specific information on selected topics.https://dune.une.edu/marinesci_studproj/1000/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. Turbomach. 110, 94 (1988)Breuer, M., Rodi, W.: Large eddy simulation of complex turbulent flows of practical interest. In: Hirschel, E. (ed.) Flow Simulation with High Performance Computers II, Notes on Numerical Fluid Mechanics, Vol. 52, pp 258–274. Vieweg, Braunschweig (1996)Chen, S., Sanitjai, S., Ghosh, K., Goldstein, R.: Three-dimensional vortex flow near the endwall of a short cylinder in crossflow: uniform-diameter circular cylinder. Appl. Therm. Eng. 49, 73–78 (2012)Delibra, G., Hanjalic, K., Borello, D., Rispoli, F.: Vortex structures and heat transfer in a wall-bounded pin matrix: LES with a RANS wall-treatment. Int. J. Heat Fluid Flow 31(5), 740–753 (2010)Denev, J.A., Fröhlich, J., Bockhorn, H.: Large eddy simulation of a swirling transverse jet into a crossflow with investigation of scalar transport. Phys. Fluids 21, 015101 (2009)Donnert, G.D., Kappler, M., Rodi, W.: Measurement of tracer concentration in the flow around finite-height cylinders. J. Turbul. 8, 33 (2007)Frederich, O., Thiele, F.: Turbulent flow dynamics caused by a truncated cylinder. Int. J. Heat Fluid Flow 32(3), 546–557 (2011)Fröhlich, J., García-Villalba, M., Rodi, W.: Scalar mixing and large–scale coherent structures in a turbulent swirling jet. Flow Turbul. Combust. 80, 47–59 (2008)Fröhlich, J., Rodi, W.: LES of the flow around a cylinder of finite height. Int. J. Heat Fluid Flow 25, 537–548 (2004)García-Villalba, M., Fröhlich, J.: LES of a free annular swirling jet–Dependence of coherent structures on a pilot jet and the level of swirl. Int. J. Heat Fluid Flow 27(5), 911–923 (2006)García-Villalba, M., Li, N., Rodi, W., Leschziner, M.A.: Large eddy simulation of separated flow over a three-dimensional axisymmetric hill. J. Fluid Mech. 627, 55–96 (2009)Germano, M., Piomelli, U., Moin, P., Cabot, W.: A dynamic subgrid-scale eddy viscosity model. Phys. Fluids 3, 1760–1765 (1991)Hinckel, J.N., Nagamatsu, H.T.: Heat transfer in the stagnation region of the junction of a circular cylinder perpendicular to a flat plate. Int. J. Heat Mass Tran. 29(7), 999–1005 (1986)Hinterberger, C.: Dreidimensionale und tiefengemittelte Large-eddy-simulation von flachwasserströmungen. University of Karlsruhe (2004). Ph.D. thesisHölscher, N., Niemann, H.J.: Some aspects about the flow around a surface-mounted circular cylinder in a turbulent shear flow. In: Proceedings of 6th Symp. Int. Turbulent Shear Flows, ToulouseKrajnovic, S.: Flow around a tall finite cylinder explored by large eddy simulation. J. Fluid Mech. 676, 294–317 (2011)Lilly, D.: A proposed modification of the Germano subgrid-scale closure method. Phys. Fluids 4, 633–635 (1992)Morgan, V.T.: The overall convective heat transfer from smooth circular cylinders. Adv. Heat Tran. 11, 199–264 (1975)Ničeno, B., Dronkers, A., Hanjalić, K.: Turbulent heat transfer from a multi-layered wall-mounted cube matrix: a large eddy simulation. Int. J. Heat Fluid Flow 23(2), 173–185 (2002)Palau-Salvador, G., García-Villalba, M., Rodi, W.: Scalar transport from point sources in the flow around a finite-height cylinder. Environ. Fluid Mech. 11, 611–625 (2011)Palau-Salvador, G., Stoesser, T., Fröhlich, J., Kappler, M., Rodi, W.: Large-eddy simulations and experiments of flow around finite-height cylinders. Flow Turbul. Combust. 84, 239–275 (2010)Pattenden, R., Turnock, S., Zhang, X.: Measurements of the flow over a low-aspect ratio cylinder mounted on a ground plate. Exp. Fluids 39, 10–21 (2005)Pierce, C.: Progress-variable approach for large-eddy simulation of turbulent combustion. Stanford University (2001). Ph.D. thesisPopovac, M., Hanjalic, K.: Vortices and heat flux around a wall-mounted cube cooled simultaneously by a jet and a crossflow. Int. J. Heat Mass Transfer 52, 4047–4062 (2009)Rhie, C., Chow, W.: Numerical study of the turbulent flow past an airfoil with trailing edge separation. AIAA J. 21(11), 1061–1068 (1983)Rostamy, N., Sumner, D., Bergstrom, D.J., Bugg, J.D.: Local flow field of a surface-mounted finite circular cylinder. J. Fluids Struct. 34, 105–122 (2012)Sanitjai, S., Goldstein, R.J.: Forced convection heat transfer from a circular cylinder in crossflow to air and liquids. Int. J. Heat Mass Tran 47, 4795–4805 (2004)Sanitjai, S., Goldstein, R.J.: Heat transfer from a circular cylinder to mixtures of water and ethylene glycol. Int. J. Heat Mass Tran. 47, 4785–4794 (2004)Sparrow, E.M., Stahl, T.J., Traub, P.: Heat transfer adjacent to the attached end of a cylinder in crossflow. Int. J. Heat Mass Tran. 27(2), 233–242 (1984)Stone, H.: Iterative solution of implicit approximations of multidimensional partial differential equations for finite difference Methods. SIAM J. Numer. Anal. 5, 530–558 (1968)Sumner, D.: Flow above the free end of a surface-mounted finite-height circular cylinder: a review. J. Fluids Struct. 43, 41–63 (2013)Tsutsui, T., Igarashi, T., Nakamura, H.: Fluid flow and heat transfer around a cylindrical protuberance mounted on a flat plate boundary layer. JSME Ser. B 43(2), 279–287 (2000)Tsutsui, T., Kawahara, M.: Heat transfer around a cylindrical protuberance mounted in a plane turbulent boundary layer. J. Heat Tran. 128, 153–161 (2006)Tutar, M., Akkoca, A.: Numerical analysis of fluid flow and heat transfer characteristics in three-dimensional plate fin-and-tube heat exchangers. Num. Heat Tran. A 46, 301–321 (2004)Zhu, J.: Low diffusive and oscillation–free convection scheme. Comm. Appl. Num. Meth. 7, 225–232 (1991)Zukauskas, A.A.: Heat transfer from tubes in cross-flow. Adv. Heat Tran. 8, 93–160 (1972

A call for using natural compounds in the development of new antimalarial treatments – an introduction

Natural compounds, mostly from plants, have been the mainstay of traditional medicine for thousands of years. They have also been the source of lead compounds for modern medicine, but the extent of mining of natural compounds for such leads decreased during the second half of the 20th century. The advantage of natural compounds for the development of drugs derives from their innate affinity for biological receptors. Natural compounds have provided the best anti-malarials known to date. Recent surveys have identified many extracts of various organisms (mostly plants) as having antiplasmodial activity. Huge libraries of fractionated natural compounds have been screened with impressive hit rates. Importantly, many cases are known where the crude biological extract is more efficient pharmacologically than the most active purified compound from this extract. This could be due to synergism with other compounds present in the extract, that as such have no pharmacological activity. Indeed, such compounds are best screened by cell-based assay where all potential targets in the cell are probed and possible synergies identified. Traditional medicine uses crude extracts. These have often been shown to provide many concoctions that deal better with the overall disease condition than with the causative agent itself. Traditional medicines are used by ~80 % of Africans as a first response to ailment. Many of the traditional medicines have demonstrable anti-plasmodial activities. It is suggested that rigorous evaluation of traditional medicines involving controlled clinical trials in parallel with agronomical development for more reproducible levels of active compounds could improve the availability of drugs at an acceptable cost and a source of income in malaria endemic countries

Agrarian diet and diseases of affluence – Do evolutionary novel dietary lectins cause leptin resistance?

BACKGROUND: The global pattern of varying prevalence of diseases of affluence, such as obesity, cardiovascular disease and diabetes, suggests that some environmental factor specific to agrarian societies could initiate these diseases. PRESENTATION OF THE HYPOTHESIS: We propose that a cereal-based diet could be such an environmental factor. Through previous studies in archaeology and molecular evolution we conclude that humans and the human leptin system are not specifically adapted to a cereal-based diet, and that leptin resistance associated with diseases of affluence could be a sign of insufficient adaptation to such a diet. We further propose lectins as a cereal constituent with sufficient properties to cause leptin resistance, either through effects on metabolism central to the proper functions of the leptin system, and/or directly through binding to human leptin or human leptin receptor, thereby affecting the function. TESTING THE HYPOTHESIS: Dietary interventions should compare effects of agrarian and non-agrarian diets on incidence of diseases of affluence, related risk factors and leptin resistance. A non-significant (p = 0.10) increase of cardiovascular mortality was noted in patients advised to eat more whole-grain cereals. Our lab conducted a study on 24 domestic pigs in which a cereal-free hunter-gatherer diet promoted significantly higher insulin sensitivity, lower diastolic blood pressure and lower C-reactive protein as compared to a cereal-based swine feed. Testing should also evaluate the effects of grass lectins on the leptin system in vivo by diet interventions, and in vitro in various leptin and leptin receptor models. Our group currently conducts such studies. IMPLICATIONS OF THE HYPOTHESIS: If an agrarian diet initiates diseases of affluence it should be possible to identify the responsible constituents and modify or remove them so as to make an agrarian diet healthier

Why Does Exercise “Triggerâ€? Adaptive Protective Responses in the Heart?

Numerous epidemiological studies suggest that individuals who exercise have decreased cardiac morbidity and mortality. Pre-clinical studies in animal models also find clear cardioprotective phenotypes in animals that exercise, specifically characterized by lower myocardial infarction and arrhythmia. Despite the clear benefits, the underlying cellular and molecular mechanisms that are responsible for exercise preconditioning are not fully understood. In particular, the adaptive signaling events that occur during exercise to “trigger� cardioprotection represent emerging paradigms. In this review, we discuss recent studies that have identified several different factors that appear to initiate exercise preconditioning. We summarize the evidence for and against specific cellular factors in triggering exercise adaptations and identify areas for future study

Sensing the fuels: glucose and lipid signaling in the CNS controlling energy homeostasis

The central nervous system (CNS) is capable of gathering information on the body’s nutritional state and it implements appropriate behavioral and metabolic responses to changes in fuel availability. This feedback signaling of peripheral tissues ensures the maintenance of energy homeostasis. The hypothalamus is a primary site of convergence and integration for these nutrient-related feedback signals, which include central and peripheral neuronal inputs as well as hormonal signals. Increasing evidence indicates that glucose and lipids are detected by specialized fuel-sensing neurons that are integrated in these hypothalamic neuronal circuits. The purpose of this review is to outline the current understanding of fuel-sensing mechanisms in the hypothalamus, to integrate the recent findings in this field, and to address the potential role of dysregulation in these pathways in the development of obesity and type 2 diabetes mellitus