Manipulasi Laba Riil: Upaya Untuk Menghindari Kerugian

This study aims to determine the practice of real earnings manipulation to avoid losses. This study uses four proxy of earnings manipulation that abnormal operating cash flow , abnormal production costs ,abnormal discretionary expenses, and real manipulation combinations. This research used sample on manufacturing companies listed on the Indonesia Stock Exchange among 2010-2012 by using purposive sampling method. Sample used in this study were 104 firm-years observation. This research using multiple regression analysis. Grouping the sample companies Identified allegedly manipulating profit and not identified earnings manipulation using EPS distribution. EPS based distribution rupiah exchange rate against the US $. The test results show This study provides empirical evidence that many companies perform real earnings management to increase the company's operating cash flow and increase the cost of production to avoid losses

Penguji Manipulasi Laba Real Pada Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

This study aims to examine empirically the effect of real earnings manipulation to CSR disclosure. A proxy for real earnings manipulation using models Roychowdhury (2006). CSR disclosure is measured using Corporate Social Disclosure Index (CSDI) based item reporting standard Global Reporting Initiative (GRI) are disclosed in the company\u27s annual report. The study sample consisted of 261 manufacturing companies in 2012-2014. The results showed real earnings manipulation significant positive effect on CSR disclosure.Keywwords: Earnings Manipulation, Corporate Social Responsibility, Manufacturing Companies

Thermopower of Interacting GaAs Bilayer Hole Systems in the Reentrant Insulating Phase near ν=1\nu=1

We report thermopower measurements of interacting GaAs bilayer hole systems. When the carrier densities in the two layers are equal, these systems exhibit a reentrant insulating phase near the quantum Hall state at total filling factor $\nu=1$. Our data show that as the temperature is decreased, the thermopower diverges in the insulating phase. This behavior indicates the opening of an energy gap at low temperature, consistent with the formation of a pinned Wigner solid. We extract an energy gap and a Wigner solid melting phase diagram.Comment: to be published in Phys. Rev. Let

Pathophysiological changes occurring during Escherichia coli endotoxin and Pasteurella multocida challenge in piglets: relationship with cough and temperature and predicitive value for intensity of lesions.

The aims of this study were (1) to correlate cough and body temperature (BT) with the severity of bronchopneumonia in pigs, (2) to determine whether these clinical signs can be used to early diagnose bronchopneumonia and (3) to assess the predictive values of cough and BT regarding lung lesions. Bronchopneumonia was induced by administering E. coli endotoxin (LPS) combined with Pasteurella multocida type A (PmA) in the trachea of 13 piglets. Saline-instilled negative controls (n = 8), PmA inoculated (n = 6) and LPS instilled (n = 5) groups were also constituted. Cough and BT were recorded daily while the bronchopneumonia severity was assessed using bronchoalveolar lavage fluid (BALF) cytology, cytokines and measurement of lung lesion volume. Changes in expiratory breathing pattern were also measured (Penh). The combination of LPS and PmA induced a subacute bronchopneumonia characterised by macrophage, neutrophil, and lymphocyte infiltration, changes in Penh and an increase in the mRNA level of IFN-gamma while IL8, IL-18 and TNF-alpha mRNA levels remained unchanged. The daily body weight gain of infected animals was significantly reduced. Cough and BT changes were proportional to the intensity of the lung inflammatory process, functional respiratory changes and to the extent of macroscopic lesions. When comparing the individual values of cough and BT to thresholds defined for both parameters, an early diagnosis of pneumonia was possible. Considering the pooled data of each group, it was possible to define thresholds allowing an early segregation between the groups of diseased and healthy piglets. The daily values of cough and BT were predictive for the volume of lung lesions recorded at the end of the trial. In conclusion, cough and BT appear as potential indicators for the intensity and the evolution of the respiratory disease. They also seem to be good predictors for the magnitude of lung lesions and weight gain recorded at the study endpoint

Use of a global model to understand speciated atmospheric mercury observations at five high-elevation sites

© 2015 Author(s). Atmospheric mercury (Hg) measurements using the Tekran® analytical system from five high-elevation sites (1400-3200 m elevation), one in Asia and four in the western US, were compiled over multiple seasons and years, and these data were compared with the GEOS-Chem global model. Mercury data consisted of gaseous elemental Hg (GEM) and "reactive Hg" (RM), which is a combination of the gaseous oxidized (GOM) and particulate bound ( < 2.5 μm) (PBM) fractions as measured by the Tekran® system. We used a subset of the observations by defining a "free tropospheric" (FT) data set by screening using measured water vapor mixing ratios. The oxidation scheme used by the GEOS-Chem model was varied between the standard run with Br oxidation and an alternative run with OH-O 3 oxidation. We used this model-measurement comparison to help interpret the spatio-temporal trends in, and relationships among, the Hg species and ancillary parameters, to understand better the sources and fate of atmospheric RM. The most salient feature of the data across sites, seen more in summer relative to spring, was that RM was negatively correlated with GEM and water vapor mixing ratios (WV) and positively correlated with ozone (O 3 ), both in the standard model and the observations, indicating that RM was formed in dry upper altitude air from the photo-oxidation of GEM. During a free tropospheric transport high RM event observed sequentially at three sites from Oregon to Nevada, the slope of the RM/GEM relationship at the westernmost site was-1020 ± 209 pg ng -1 , indicating near-quantitative GEM-to-RM photochemical conversion. An improved correlation between the observations and the model was seen when the model was run with the OH-O3 oxidation scheme instead of the Br oxidation scheme. This simulation produced higher concentrations of RM and lower concentrations of GEM, especially at the desert sites in northwestern Nevada. This suggests that future work should investigate the effect of Br-and O 3 -initiated gas-phase oxidation occurring simultaneously in the atmosphere, as well as aqueous and heterogeneous reactions to understand whether there are multiple global oxidants for GEM and hence multiple forms of RM in the atmosphere. If the chemical forms of RM were known, then the collection efficiency of the analytical method could be evaluated better.Taiwan. Environmental Protection Administratio

From START to FINISH : the influence of osmotic stress on the cell cycle

Peer reviewedPublisher PD

X-rays from Saturn: A study with XMM-Newton and Chandra over the years 2002-05

We present the results of the two most recent (2005) XMM-Newton observations of Saturn together with the re-analysis of an earlier (2002) observation from the XMM-Newton archive and of three Chandra observations in 2003 and 2004. While the XMM-Newton telescope resolution does not enable us to resolve spatially the contributions of the planet's disk and rings to the X-ray flux, we can estimate their strengths and their evolution over the years from spectral analysis, and compare them with those observed with Chandra. The spectrum of the X-ray emission is well fitted by an optically thin coronal model with an average temperature of 0.5 keV. The addition of a fluorescent oxygen emission line at ~0.53 keV improves the fits significantly. In accordance with earlier reports, we interpret the coronal component as emission from the planetary disk, produced by the scattering of solar X-rays in Saturn's upper atmosphere, and the line as originating from the Saturnian rings. The strength of the disk X-ray emission is seen to decrease over the period 2002 - 2005, following the decay of solar activity towards the current minimum in the solar cycle. By comparing the relative fluxes of the disk X-ray emission and the oxygen line, we suggest that the line strength does not vary over the years in the same fashion as the disk flux. We consider possible alternatives for the origin of the line. The connection between solar activity and the strength of Saturn's disk X-ray emission is investigated and compared with that of Jupiter. We also discuss the apparent lack of X-ray aurorae on Saturn and conclude that they are likely to lie below the sensitivity threshold of current Earth-bound observatories. A similar comparison for Uranus and Neptune leads to the same disappointing conclusion.Comment: 10 pages, 5 figures; to be published in 'Astronomy and Astrophysics

Gas-Particle Partitioning of Atmospheric Hg(II) and Its Effect on Global Mercury Deposition

Atmospheric deposition of Hg(II) represents a major input of mercury to surface environments. The phase of Hg(II) (gas or particle) has important implications for deposition. We use long-term observations of reactive gaseous mercury (RGM, the gaseous component of Hg(II)), particle-bound mercury (PBM, the particulate component of Hg(II)), fine particulate matter (PM2.5), and temperature (T) at five sites in North America to derive an empirical gas-particle partitioning relationship log10(K−1) = (10±1)–(2500±300)/T where K = (PBM/PM2.5)/RGM with PBM and RGM in common mixing ratio units, PM2.5 in μg m−3, and T in K. This relationship is within the range of previous work but is based on far more extensive data from multiple sites. We implement this empirical relationship in the GEOS-Chem global 3-D Hg model to partition Hg(II) between the gas and particle phases. The resulting gas-phase fraction of Hg(II) ranges from over 90 % in warm air with little aerosol to less than 10 % in cold air with high aerosol. Hg deposition to high latitudes increases because of more efficient scavenging of particulate Hg(II) by precipitating snow. Model comparison to Hg observations at the North American surface sites suggests that subsidence from the free troposphere (warm air, low aerosol) is a major factor driving the seasonality of RGM, while elevated PBM is mostly associated with high aerosol loads. Simulation of RGM and PBM at these sites is improved by including fast in-plume reduction of Hg(II) emitted from coal combustion and by assuming that anthropogenic particulate Hg(p) behaves as semi-volatile Hg(II) rather than as a refractory particulate component. We improve the simulation of Hg wet deposition fluxes in the US relative to a previous version of GEOS-Chem; this largely reflects independent improvement of the washout algorithm. The observed wintertime minimum in wet deposition fluxes is attributed to inefficient snow scavenging of gas-phase Hg(II).Earth and Planetary SciencesEngineering and Applied Science

Lignin biomarkers as tracers of mercury sources in lakes water column

This study presents the role of specific terrigenous organic compounds as important vectors of mercury (Hg) transported from watersheds to lakes of the Canadian boreal forest. In order to differentiate the autochthonous from the allochthonous organic matter (OM), lignin derived biomarker signatures [Lambda, S/V, C/V, P/(V ? S), 3,5-Bd/V and (Ad/Al)v] were used. Since lignin is exclusively produced by terrigenous plants, this approach can give a non equivocal picture of the watershed inputs to the lakes. Moreover, it allows a characterization of the source of OM and its state of degradation. The water column of six lakes from the Canadian Shield was sampled monthly between June and September 2005. Lake total dissolved Hg concentrations and Lambda were positively correlated, meaning that Hg and ligneous inputs are linked (dissolved OM r2 = 0.62, p\0.0001; particulate OM r2 = 0.76, p\0.0001). Ratios of P/(V ? S) and 3,5-Bd/V from both dissolved OM and particulate OM of the water column suggest an inverse relationship between the progressive state of pedogenesis and maturation of the OM in soil before entering the lake, and the Hg concentrations in the water column. No relation was found between Hg levels in the lakes and the watershed flora composition—angiosperm versus gymnosperm or woody versus non-woody compounds. This study has significant implications for watershed management of ecosystems since limiting fresh terrestrial OM inputs should reduce Hg inputs to the aquatic systems. This is particularly the case for largescale land-use impacts, such as deforestation, agriculture and urbanization, associated to large quantities of soil OM being transferred to aquatic systems

Regioselective Synthesis of Benzimidazolones via Cascade C–N Coupling of Monosubstituted Ureas

A direct method for the regioselective construction of benzimidazolones is reported wherein a single palladium catalyst is employed to couple monosubstituted urea substrates with differentially substituted 1,2-dihaloaromatic systems. In this method, the catalyst is able to promote a cascade of two discrete chemoselective C–N bond-forming processes that allows the highly selective and predictable formation of complex heterocycles from simple, readily available starting materials.National Institutes of Health (U.S.) (Award GM58160)National Institutes of Health (U.S.) (Award GM099817)Lanxess CorporationMassachusetts Institute of Technology. Undergraduate Research Opportunities Progra