Pengaruh Pemilihan Metode Akuntansi Atas Biaya Research And Development (R&D) terhadap Price Earnings Ratio (Studi Empirik pada Perusahaan Sektor Industri Periode 2002-2005)

Earnings reflect the equity growth stemmed from various economic transaction, except shareholders\u27 transactions in certain periods. Similar to the net income concept, earnings concept includes all transactions in net revenue in current period. The research sample is 14 listed companies that reported Research & Development (R&D) expenses during 2002-2004 period. Research variables used are earnings (as the dependent variable) that is proxied by price earning ratio (PER), and accounting method chosen to record the R&D expenses (as the independent variable). The research model is a simple regression model. The result shows that accounting method chosen is significantly related to the PER, however appears does not influence the profit of the company

High time resolution PFISR and optical observations of naturally enhanced ion acoustic lines

Observations of naturally enhanced ion acoustic lines (NEIALs) taken with the Poker Flat Incoherent Scatter Radar (PFISR) using a mode with very high time resolution are presented. The auroral event took place over Poker Flat, Alaska on 8 February 2007 at 09:35 UT (~22:00 MLT), and the radar data are complemented by common-volume high-resolution auroral imaging. The NEIALs occurred during only one of the standard 15-s integration periods. The raw data of this time show very intermittent NEIALs which occur only during a few very short time intervals (≤1 s) within the 15-s period. The time sampling of the raw data, ~19 ms on average, allows study of the time development of the NEIALs, though there are indications that even finer time resolution would be of interest. The analysis is based on the assumption that the NEIAL returns are the result of Bragg scattering from ion-acoustic waves that have been enhanced significantly above thermal levels. The spectra of the raw data indicate that although the up- and down-shifted shoulders can both become enhanced at the same time, (within 19 ms), they are most often enhanced individually. The overall power in the up-and down-shifted shoulders is approximately equal throughout the event, with the exception of one time, when very large up-shifted power was observed with no corresponding down-shifted power. This indicates that during the 480 μs pulse, the strongly enhanced ion-acoustic waves were only traveling downward and not upward. The exact time that the NEIALs occurred was when the radar beam was on the boundary of a fast-moving (~10 km/s), bright auroral structure, as seen in the high resolution auroral imaging of the magnetic zenith. When viewed with high time resolution, the occurrence of NEIALs is associated with rapid changes in auroral luminosity within the radar field of view due to fast-moving auroral fine structures

PFISR Nightside Observations of Naturally Enhanced Ion Acoustic Lines, and Their Relation to Boundary Auroral Features

We present results from a coordinated camera and radar study of the auroral ionosphere conducted during March of 2006 from Poker Flat, Alaska. The campaign was conducted to coincide with engineering tests of the first quarter installation of the Poker Flat Incoherent Scatter Radar (PFISR). On 31 March 2006, a moderately intense auroral arc, (~10 kR at 557.7 nm), was located in the local magnetic zenith at Poker Flat. During this event the radar observed 7 distinct periods of abnormally large backscattered power from the F-region. These were only observed in the field-aligned radar beam, and radar spectra from these seven times show naturally enhanced ion-acoustic lines (NEIALs), the first observed with PFISR. These times corresponded to (a) when the polar cap boundary of the auroral oval passed through the magnetic zenith, and (b) when small-scale filamentary dark structures were visible in the magnetic zenith. The presence of both (a) and (b) was necessary for their occurrence. Soft electron precipitation occurs near the magnetic zenith during these same times. The electron density in the vicinity where NEIALs have been observed by previous studies is roughly between 5 and 30×1010 m−3. Broad-band extremely low frequency (BBELF) wave activity is observed in situ by satellites and sounding rockets to occur with similar morphology, during active auroral conditions, associated with the poleward edge of the aurora and soft electron precipitation. The observations presented here suggest further investigation of the idea that NEIALs and BBELF wave activity are differently-observed aspects of the same wave phenomenon. If a connection between NEIALs and BBELF can be established with more data, this could provide a link between in situ measurements of downward current regions (DCRs) and dynamic aurora, and ground-based observations of dark auroral structures and NEIALs. Identification of in situ processes, namely wave activity, in ground-based signatures could have many implications. One specific example of interest is identifying and following the temporal and spatial evolution of regions of potential ion outflow over large spatial and temporal scales using ground-based optical observations

Carrying the World with the Grace of a Lady and the Grit of a Warrior: Deepening Our Understanding of the “Strong Black Woman” Schema

Across varied disciplines, attempts have been made to capture the multidimensionality of Black womanhood under a unifying framework illustrative of Black women’s perceived roles, responsibilities, and experiences of intersectional oppression. The result has been the emergence of a number of divergent but overlapping constructs (e.g., Superwoman Schema, Sojourner Truth Syndrome, Sisterella Complex, and Strong Black Woman [SBW] Schema). The goal of our study is to integrate overlapping attributes of existing constructs beneath a single term while also expounding upon the defining characteristics of the SBW Schema. Thematic analyses were conducted with data gathered from eight focus groups with 44 Black women from the Mid-Atlantic region of the United States. Women ranged in age from 18 to 91 and were diverse in religious and educational backgrounds. Data analysis involved iterative processes (i.e., continuous development of new codes and constant comparison of themes). Prominent themes identified as characteristics of the SBW Schema were (a) Embodies and Displays Multiple Forms of Strength, (b) Possesses Self/Ethnic Pride in Spite of Intersectional Oppression, (c) Embraces Being Every Woman, and (d) Anchored by Religion/Spirituality. Mental and physical health outcomes (e.g., psychological distress, depressive symptomology, obesity, and cardiovascular disease risk) associated with characteristics of the SBW Schema underscore the importance of the construct and its exploration

Quantitative Lipoproteomics in Clostridium difficile Reveals a Role for Lipoproteins in Sporulation

This is the final version of the article. Available from Elsevier via the DOI in this record.Bacterial lipoproteins are surface exposed, anchored to the membrane by S-diacylglyceryl modification of the N-terminal cysteine thiol. They play important roles in many essential cellular processes and in bacterial pathogenesis. For example, Clostridium difficile is a Gram-positive anaerobe that causes severe gastrointestinal disease; however, its lipoproteome remains poorly characterized. Here we describe the application of metabolic tagging with alkyne-tagged lipid analogs, in combination with quantitative proteomics, to profile protein lipidation across diverse C. difficile strains and on inactivation of specific components of the lipoprotein biogenesis pathway. These studies provide the first comprehensive map of the C. difficile lipoproteome, demonstrate the existence of two active lipoprotein signal peptidases, and provide insights into lipoprotein function, implicating the lipoproteome in transmission of this pathogen.T.C. was funded by an EPSRC grant to the Institute of Chemical Biology, Imperial College London. A.K.-S. was funded by a European Union Seventh Framework Program (EU MCN Grant agreement 237942)