STUDI META ANALISIS PENGARUH RETURN ON ASSETS (ROA), KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DEBT TO ASSET RATIO (DAR) TERHADAP MANAJEMEN LABA

Penelitian ini bertujuan untuk menguji apakah profitabilitas, leverage, kepemilikan manajerial dan ukuran perusahaan mempengaruhi laba manajemen di Indonesia dan untuk menganalisis apakah variasi temuan disebabkan oleh model pengukuran efek moderasi manajemen laba atau pengukuran variabel penjelas. Penelitian ini menggunakan pendekatan teknik meta-analisis dengan sampel sebanyak 54 dari jurnal periode tahun 2016-2022. Hasil penelitian memperkuat temuan meta-analisis dari penelitian sebelumnya dimana manajemen laba dilakukan untuk tujuan yang berbeda tujuan. Bukti empiris menunjukkan bahwa atribut profitabilitas dan leverage yaitu; Return on Asset dan Debt to Equity Ratio ditemukan sebagai mekanisme pemantauan yang kuat yang dapat menekan manajemen laba. Bukti empiris mendukung beberapameta-analisis sebelumnya dalam bidang akuntansi dimana variabel pengukuran moderator berpengaruh terhadap heterogenitas temuan penelitian. Penelitian di masa depan harus mencakup korelasi matriks, dan mempertimbangkan langkah-langkah terperinci dari manajemen laba dan lebih banyak atribut dewan direksi untuk memfasilitasi penelitian menggunakan metaanalisis. Hasilnya menunjukkan bahwa nilai ROA, LEV, kepemilikan manajerial dan ukuranperusahaan dapat meningkatkan kepercayaan investor dengan membatasi manajemen laba.

Soledge2D‐Eirene simulations of the Pilot‐PSI linear plasma device compared to experimental data

Predictions for the operation of tokamak divertors are reliant on edge plasma simulations typically utilizing a fluid plasma code in combination with a Monte Carlo code for neutral species. Pilot‐PSI is a linear device operating with a cascaded arc plasma source that produces plasmas comparable to those expected in the ITER divertor (Te ∼ 1 eV, ne ∼ 1021&nbsp;m−3). In this study, plasma discharges in Pilot‐PSI are modelled using the Soledge2D fluid plasma code coupled to the Eirene neutral Monte Carlo code. The plasma is generated using an external source of plasma density and power. These input parameters are tuned in order to match Thomson scattering (TS) measurements close to the cascaded arc source nozzle. The sensitivity of the simulations to different atomic physics models is explored. It is found that elastic collisions between ions and hydrogen molecules have a strong influence on calculated profiles. Without their inclusion, supersonic flow regimes are obtained with M ∼ 2 close to the target plate. Simulation results are compared with experimental findings using TS close to the target and, in the case of Pilot‐PSI, a Langmuir probe embedded in the target. Comparison between experimental trends observed in a background pressure scan and the simulations show that the inclusion of the elastic collision is mandatory for the trends to be reproduced.</p

LiMeS-Lab:An Integrated Laboratory for the Development of Liquid–Metal Shield Technologies for Fusion Reactors

The liquid metal shield laboratory (LiMeS-Lab) will provide the infrastructure to develop, test, and compare liquid metal divertor designs for future fusion reactors. The main research topics of LiMeS-lab will be liquid metal interactions with the substrate material of the divertor, the continuous circulation and capillary refilling of the liquid metal during intense plasma heat loading and the retention of plasma particles in the liquid metal. To facilitate the research, four new devices are in development at the Dutch Institute for Fundamental Energy Research and the Eindhoven University of Technology: LiMeS-AM: a custom metal 3D printer based on powder bed fusion; LiMeS-Wetting, a plasma device to study the wetting of liquid metals on various substrates with different surface treatments; LiMeS-PSI, a linear plasma generator specifically adapted to operate continuous liquid metal loops. Special diagnostic protection will also be implemented to perform measurements in long duration shots without being affected by the liquid metal vapor; LiMeS-TDS, a thermal desorption spectroscopy system to characterize deuterium retention in a metal vapor environment. Each of these devices has specific challenges due to the presence and deposition of metal vapors that need to be addressed in order to function. In this paper, an overview of LiMeS-Lab will be given and the conceptual designs of the last three devices will be presented.</p

Collective Thomson scattering system for determination of ion properties in a high flux plasma beam

A collective Thomson scattering system has been developed for measuring ion temperature, plasma velocity and impurity concentration in the high density magnetized Magnum-PSI plasma beam, allowing for measurements at low temperature (4 x 10 20m3,while avoiding laser plasma heating caused by inverse Bremsstrahlung. The collective Thomson scattering system is based on the fundamental mode of a seeded Nd:YAG laser and equipped with an LIVAR M506 camera (EBABS technology). The first collective Thomson scattering measurements are taken at the linear plasma generator Pilot-PSI, 40 mm downstream of the cascaded arc source. At this location, the ion temperature is about equal to the electron temperature in the bulk of the plasma beam

High heat flux capabilities of the Magnum-PSI linear plasma device

Magnum-PSI is an advanced linear plasma device uniquely capable of producing plasma conditions similar to those expected in the divertor of ITER both steady-state and transients. The machine is designed both for fundamental studies of plasma-surface interactions under high heat and particle fluxes, and as a high-heat flux facility for the tests of plasma-facing components under realistic plasma conditions. To study the effects of transient heat loads on a plasma-facing surface, a novel pulsed plasma source system as well as a high power laser is available. In this article, we will describe the capabilities of Magnum-PSI for high-heat flux tests of plasma-facing material

Plasma-wall interaction studies within the EUROfusion consortium: Progress on plasma-facing components development and qualification

This work has been carried out within the framework of the EUROfusion Consortium and has received funding from the Euratom research and training programme 2014-2018 under grant agreement No 633053. The views and opinions expressed herein do not necessarily reflect those of the European Commission.The provision of a particle and power exhaust solution which is compatible with first-wall components and edge-plasma conditions is a key area of present-day fusion research and mandatory for a successful operation of ITER and DEMO. The work package plasma-facing components (WP PFC) within the European fusion programme complements with laboratory experiments, i.e. in linear plasma devices, electron and ion beam loading facilities, the studies performed in toroidally confined magnetic devices, such as JET, ASDEX Upgrade, WEST etc. The connection of both groups is done via common physics and engineering studies, including the qualification and specification of plasma-facing components, and by modelling codes that simulate edge-plasma conditions and the plasma-material interaction as well as the study of fundamental processes. WP PFC addresses these critical points in order to ensure reliable and efficient use of conventional, solid PFCs in ITER (Be and W) and DEMO (W and steel) with respect to heat-load capabilities (transient and steady-state heat and particle loads), lifetime estimates (erosion, material mixing and surface morphology), and safety aspects (fuel retention, fuel removal, material migration and dust formation) particularly for quasi-steady-state conditions. Alternative scenarios and concepts (liquid Sn or Li as PFCs) for DEMO are developed and tested in the event that the conventional solution turns out to not be functional. Here, we present an overview of the activities with an emphasis on a few key results: (i) the observed synergistic effects in particle and heat loading of ITER-grade W with the available set of exposition devices on material properties such as roughness, ductility and microstructure; (ii) the progress in understanding of fuel retention, diffusion and outgassing in different W-based materials, including the impact of damage and impurities like N; and (iii), the preferential sputtering of Fe in EUROFER steel providing an in situ W surface and a potential first-wall solution for DEMO.European Commission; Consortium for Ocean Leadership 633053; Institute of Solid State Physics, University of Latvia as the Center of Excellence has received funding from the European Union’s Horizon 2020 Framework Programme H2020-WIDESPREAD-01-2016-2017-TeamingPhase2 under grant agreement No. 739508, project CAMART

New linear plasma devices in the trilateral euregio cluster for an integrated approach to plasma surface interactions in fusion reactors

New linear plasma devices are currently being constructed or planned in the Trilateral Euregio Cluster (TEC) to meet the challenges with respect to plasma surface interactions in DEMO and ITER: i) MAGNUM-PSI (FOM), a high particle and power flux device with super-conducting magnetic field coils which will reach ITER-like divertor conditions at high magnetic field, ii) the newly proposed linear plasma device JULE-PSI (FZJ), which will allow to expose toxic and neutron activated target samples to ITER-like fluences and ion energies including in vacuo analysis of neutron activated samples, and iii) the plasmatron VISION I. a compact plasma device which will be operated inside the tritium lab at SCK-CEN Mol, capable to investigate tritium plasmas and moderately activated wall materials. This contribution shows the capabilities of the new devices and their forerunner experiments (Pilot-PSI at FOM and PSI-2 Julich at FZJ) in view of the main objectives of the new TEC program on plasma surface interactions. (C) 2011 Forschungszentrum Julich, Institut fur Energieforschung-Plasmaphysik. Published by Elsevier B.V. All rights reserved