Investigations into the Synthesis of Phenaliporphyrins

Benziporphyrins 1 are nonaromatic porphyrinoids with a cross-conjugated 6π electron arene subunit. However, modification of this system can result in the formation of aromatic macrocycles. In this project, a benziporphyrin-like system 2 incorporating a phenalene subunit has been targeted for investigation. It is anticipated that this porphyrinoid will take on fully aromatic characteristics while retaining a fused naphthalene moiety. The required precursors to 2 are tripyrranes such as 3a and 3b, and tricyclic dialdehydes 4 or 5. Initial attempts to prepare 4 by performing a Wittig condensation with perinaphthenone, followed by a Vilsmeier formylation, were unsuccessful. Currently, an alternative synthetic route to 5 is being developed beginning with 1-tetralone. Naphthylsuccinic anhydride 6 has been prepared and cyclized to produce keto acid 7a. It is anticipated that esterification to produce 7b, followed by a Wittig condensation and reduction with DIBAL-H, will afford the required dialdehyde 5. Subsequent ‘3+1’ condensation with tripyrranes 3 will the afford phenaliporphyrins 2.https://ir.library.illinoisstate.edu/ursche/1000/thumbnail.jp

Implementasi Audit Independen Atas Laporan Keuangan Dan Faktor Komitmen Profesi Akuntan, Komitmen Kantor Akuntan Publik Dan Kepuasan Kerja Auditor Survei Terhadap Akuntan Yang Bekerja Sebagai Auditor Pada KAP Di Indonesia

Harapan pengguna jasa Kantor Akuntan Publik (KAP) dalam memberikan layanan jasa audit yang berkualitas tinggi, belum terpenuhi secara optimal. Berbagai skandal keuangan masih marak terjadi yang melibatkan praktisi akuntan publik. Hal tersebut berakibat, para pengguna jasa audit meragukan integritas Akuntan Publik. Penelitian ini bertujuan untuk memperoleh bukti empirik guna mengevaluasi besarnya pengaruh komitmen profesi akuntan dan komitmen organisasi KAP terhadap implementasi audit independen atas laporan keuangan. Penelitian ini menggunakan metode survei penjelasan, walaupun uraiannya juga mengandung deskripsi, tetapi sebagai penelitian relasional fokusnya terletak pada penjelasan hubungan antar variabel yang bersifat verifikatif. Variabel yang dioperasionalkan dalam penelitian ini, yaitu: komitmen profesi, komitmen organisasi, kepuasan kerja dan implementasi audit independen yang lebih mendasar kepada indikator-indikatornya. Data dihimpun melalui penyebaran kuesioner ke target responden, serta wawancara terbatas maupun studi dokumentasi sebagai upaya menambah unsur penjelas dari hasil survei. Unit analisisnya adalah Kantor Akuntan Publik (KAP) di Indonesia dengan populasi 417 KAP. Penarikan sampel dengan metode proporsional acak sederhana terhadap 79 KAP dengan target respon yang dikirim kuesioner 347 orang akuntan. Tehnik analisis dan pengujian data dilakukan dengan Analisis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa (1) komitmen profesi akuntan berpengaruh dalam meningkatkan kualitas implementasi audit independen atas laporan keuangan; (2) komitmen Kantor Akuntan Publik berpengaruh dalam meningkatkan kualitas implementasi audit independen atas laporan keuangan; (2) Kepuasan Kerja Auditor berpengaruh dalam meningkatkan kualitas implementasi audit independen atas laporan keuangan; (4) komitmen profesi akuntan, komitmen organisasi KAP, dan Kepuasan Kerja Auditor secara bersama-sama berpengaruh dalam meningkatkan implementasi audit independen atas laporan keuangan. Dengan demikian baik secara parsial maupun secara silmultan, implementasi audit independen atas laporan keuangan dipengaruhi oleh faktor komitmen profesi akuntan, komitmen organisasi KAP, dan Kepuasan Kerja Auditor

The Effect of Corporate Social Responsibility (CSR) and Financial Ratio to Corporate Values

Abstract: This paper studies the effect of corporate activities in environmental and social responsibility (CSR), as well as financial ratios, on corporate values. Corporate managers may only be focusing on pleasing their investors and forget about their responsibilities to the other stakeholders. The performance of corporate financial ratios portrays manager’s responsibilities toward shareholders and investors, while CSRs incorporate the whole stakeholders. Corporate managers, who are responsible for corporate sustainability, would focus not only on the interest of shareholders, instead, to the overall stakeholders to reduce the agency problem. We examine public companies which are listed on the Indonesia Stock Exchange, focusing in the period from 2006 to 2013. A combination between time series and cross-section data make the sample data of this study fits into the category of panel data. Some statistical tests are performed to get an overview of the relationship between CSR and financial ratios to corporate values, which is quantified through Market Value Added (MVA) analysis. Corporate activities in environmental and social responsibilities are measured by certifications owned by the corporation, such as ISO9000, ISO14000, OHSAS18000 and the availability of employee stock ownership plan (ESOP). On the other hand, financial performances are measured through financial ratios, including current ratio, debt-to-equity ratio, total asset turnover, return on sales and price-earnings ratio.Abstract: Makalah ini mempelajari pengaruh kegiatan perusahaan dalam tanggung jawab sosial dan lingkungan (CSR), serta rasio keuangan, pada nilai-nilai perusahaan. Manajer perusahaan mungkin hanya berfokus pada menyenangkan investor mereka dan melupakan tanggung jawab mereka kepada para pemangku kepentingan lainnya. Kinerja rasio keuangan perusahaan menggambarkan tanggung jawab manajer terhadap pemegang saham dan investor, sementara CSR melibatkan seluruh pemangku kepentingan. Manajer perusahaan, yang bertanggung jawab untuk keberlanjutan perusahaan, akan fokus tidak hanya pada kepentingan pemegang saham, sebaliknya, kepada seluruh pemangku kepentingan untuk mengurangi masalah keagenan. Kami memeriksa perusahaan publik yang terdaftar di Bursa Efek Indonesia, berfokus pada periode 2006-2013. Kombinasi antara seri waktu dan data penampang membuat data sampel dari penelitian ini sesuai dengan kategori data panel. Beberapa tes statistik dilakukan untuk mendapatkan gambaran tentang hubungan antara CSR dan rasio keuangan dengan nilai-nilai perusahaan, yang dikuantifikasi melalui analisis Nilai Tambah Pasar (MVA). Kegiatan perusahaan dalam tanggung jawab lingkungan dan sosial diukur dengan sertifikasi yang dimiliki oleh perusahaan, seperti ISO9000, ISO14000, OHSAS18000 dan ketersediaan rencana kepemilikan saham karyawan (ESOP). Di sisi lain, kinerja keuangan diukur melalui rasio keuangan, termasuk rasio lancar, rasio utang terhadap ekuitas, total perputaran aset, laba atas penjualan dan rasio harga-laba

Komparasi Capital Asset Pricing Model Versus Arbitrage Pricing Theory Model Atas Volatilitas Return Saham

Investing in the stock market is one option for investors. Investment in ordinary shares was classified as longterminvestments to be able to provide added value and the risk for fixed income. This study focused on thedifference of APTM versus CAPM, and it also focused on the sensitivity of the APTM on the stock returns. Thisstudy was based on the assumption that: there were differences in sectoral stock return volatility, volatility ofmarket risk factors, and macroeconomic risks affecting sectoral differences in the sensitivity of stock returns;there were differences in the results of testing the validity, robustness unconditional CAPM and APTMmultifactorial; and time-varying volatility referring to the phenomena of structural breaks and asymmetriceffect. The method of analysis used nested models with panel data. Data were analyzed by using secondary datafrom 2005-2012. The results of this study concluded that: there was no different sensitivity of stock returnsacross sectors, but there was different insensitivity between systematic risk factors, CAPM and APTM multifactorthat showed the inconsistency of the sectoral shares, but the proven model of unconditional CAPM wasvalid; the difference of factor risk premiums was as a result of the structural break, the financial crisis period of2008 within the period 2005-2012

The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality

Auditor requires competence and independence as well as the support from the size of public accounting firms to improve audit quality. The purpose of this study is to determine the effect of competence, independence and the size of public accounting firms on audit quality. This research subject is the auditor in Bandung, which have at least 2 years of experience in a public accounting firm. The research sample is the auditor in Bandung who have worked at least two years in a public accounting firm with total respondents of 59 people. The results showed that the competency of auditors is based on knowledge and experience and independence of an auditor that is honest, impartial, and report the findings in accordance with the evidence as well as the size of the public accounting firm that affect audit quality. To produce a qualified audit, a certified public accountant who works in an audit team is required to have the competence along with good and sufficiend independence

Sanksi Ekonomi Amerika Serikat Terhadap Iran Pada Masa Pandemi Covid-19 (Coronavirus Disease 2019)

This study examines why the United States (US) imposes economic sanctions against Iran during the Covid-19 pandemic and the impacts on the ongoing tensions between the two countries. By adopting qualitative descriptive analysis, the study found that the US enforced a series of economic sanctions on Iran because it was considered a threat to US economic and strategic interests in the region. Not only did the US apply sanctions on foreign-affiliated companies assisting Iranian people's health services due to the indication of financing of terrorism, but the US also blacklisted several Iranian officials for human rights violations. The US even convinced the IMF not to provide 'emergency loan funds' to Iran. As a consequence, Iran found it difficult to get access to medicines and medical equipment which was fundamentally important to fight the outbreak of the Covid-19. Iran previously struggled with US economic sanctions, and the further sanctions during the Covid-19 had exacerbated the country's situation. It is also worth noting that the US, in this context, ignored the aspect of human life in Iran because of its sanctions during the Covid-19 pandemic.KEYWORDSCovid-19; Iran; Sanctions; United State

GENETIC VARIATIONS AMONG AQUILARIA SPECIES AND GYRINOPS VERSTEEGII USING AMPLIFIED FRAGMENT LENGTH POLYMORPHISM MARKERS

Aquilaria sp. (Thymelaeaceae) is the most valuable non wood production of  forestry plant in Indonesia. It produces a fragrant resin when subjected to fungal attack and has been traded internationally  known  as  gaharu. Knowledge  of   genetic  diversity  and  relationship  among species and genus is important for breeding purposes and species conservation. In this study,    genetic variability of  six Aquilaria species were analyzed using the AmplifiedFragment Length  Polymorphism  (AFLP)  markers.  Ten  AFLP  primer combinations  amplified  1353  DNA  fragments ranging  in size from100 to 350 bp of  which 1285 (95%) of  them were polymorphic. Genetic similarities among Aquilaria sp. consisted of  A. malaccensis, A. beccariana, A. microcarpa, and A.  crassna  ranged  from 63.90  to 72.00 % based on Dice coefficient. The dendrogram  derived by the unweighted pair group method with arithmetic mean of  germplasm analysis were clustered into two main groups. Hence, a genetic variation among species is quiet high.    Bootstrap  values for  the  groups  supported  70%  of   the  cluster  using  a linear  relationship  equation of  (r = 0.724, P < 0.0001) was observedbetween known pedigrees and AFLP-derived  genetic similarity for 136 pairwise comparisons of  Aquilaria species. For example, A. malacensis and A. microcarpa have the highest genetic similarity (72.00%) compared with another Aquilaria species. Primer pairs E-ACG/M-CTA produced a specific fragment for A. beccariana (850 bp), A.  crasna (550 bp, 180 bp, and 140 bp), A. malaccencis (1500 bp), A. microcarpa (250 bp) and Gyrinops versteegii (150 bp). Primer pairs E-ACG/M-CAA produced a specific DNA fragment only for A. beccariana (1500 bp and 100 bp).  Primer pairs E-ACC/M-CAC also produced only  specific fragment for A. crassna (1500 bp). Study showed the usefulness of  AFLP analysis in  Aquilaria  sp.  and  its  potential  application  for  breeding and  species  conservation.  Further, molecular  diversity  estimated  in  the  present  study  combined  with  the  datasets  on  other morphological/agronomic  traits will be useful  for  selecting  the appropriate accessions  for plant improvement  through conventional and molecular breeding approaches.Key words: Gaharu, Aquilaria sp., Gyrinops sp., genetic diversity, molecular marker, amplified fragment  length polymorphism  (AFLP