Pengaruh Peluang Pertumbuhan dan Ketidakpastian Lingkungan terhadap Tindakan Manajemen Laba

Effect of Growth Opportunities and Environmental Uncertainties To Profit ManagementThe purpose of this study is to investigate the determinant of firm's earning management by food and beverage industry in Indonesian Stock Exchange (IDX) during 2010-2015. The impact growth opportunity and environmental uncertainty may induce greater manager's use discretionary accruals as earning management. Furthermore, this study also examines the effect auditor quality on the relationship between growth opportunity and earning management. Using purposive sampling, the sample of this study consist 8 companies are listed on IDX (48 firms-year). The result indicated that firm's situation under growth opportunity and environmental uncertainty had an impact on the earning management. However, auditor quality proven has an impact on the relationship between growth opportunity and eaning management.DOI: 10.15408/ess.v6i2.357

Scalable Spin Amplification with a Gain over a Hundred

We propose a scalable and practical implementation of spin amplification which does not require individual addressing nor a specially tailored spin network. We have demonstrated a gain of 140 in a solid-state nuclear spin system of which the spin polarization has been increased to 0.12 using dynamic nuclear polarization with photoexcited triplet electron spins. Spin amplification scalable to a higher gain opens the door to the single spin measurement for a readout of quantum computers as well as practical applications of nuclear magnetic resonance (NMR) spectroscopy to infinitesimal samples which have been concealed by thermal noise.Comment: 6 pages, 7 figure

X-Ray Fluctuations from Locally Unstable Advection-Dominated Disks

The response of advection-dominated accretion disks to local disturbances is examined by one-dimensional numerical simulations. It is generally believed that advection-dominated disks are thermally stable. We, however, find that any disurbance added onto accretion flow at large radii does not decay so rapidly that it can move inward with roughly the free-fall velocity. Although disturbances continue to be present, the global disk structure will not be modified largely. This can account for persistent hard X-ray emission with substantial variations observed in active galactic nuclei and stellar black hole candidates during the hard state. Moreover, when the disturbance reaches the innermost parts, an acoustic wave emerges, propagating outward as a shock wave. The resultant light variation is roughly (time) symmetric and is quite reminiscent of the observed X-ray shots of Cygnus X-1.Comment: plain TeX, 11 pages, without figures; to be published in ApJ Lette

Discovery of TUG-770: a highly potent free fatty acid receptor 1 (FFA1/GPR40) agonist for treatment of type 2 diabetes

Free fatty acid receptor 1 (FFA1 or GPR40) enhances glucose-stimulated insulin secretion from pancreatic β-cells and currently attracts high interest as a new target for the treatment of type 2 diabetes. We here report the discovery of a highly potent FFA1 agonist with favorable physicochemical and pharmacokinetic properties. The compound efficiently normalizes glucose tolerance in diet-induced obese mice, an effect that is fully sustained after 29 days of chronic dosing

The X-ray CCD camera of the MAXI Experiment on the ISS/JEM

MAXI, Monitor of All-sky X-ray Image, is the X-ray observatory on the Japanese experimental module (JEM) Exposed Facility (EF) on the International Space Station (ISS). MAXI is a slit scanning camera which consists of two kinds of X-ray detectors: one is a one-dimensional position-sensitive proportional counter with a total area of $\sim 5000 cm^2$, the Gas Slit Camera (GSC), and the other is an X-ray CCD array with a total area $\sim 200 cm^2$, the Solid-state Slit Camera (SSC). The GSC subtends a field of view with an angular dimension of 1$^\circ\times 180^\circ$ while the SSC subtends a field of view with an angular dimension of 1$^\circ$ times a little less than 180$^\circ$. In the course of one station orbit, MAXI can scan almost the entire sky with a precision of 1$^\circ$ and with an X-ray energy range of 0.5-30 keV. We have developed the engineering model of CCD chips and the analogue electronics for the SSC. The energy resolution of EM CCD for Mn K$\alpha$ has a full-width at half maximum of $\simeq$ 182 eV. Readout noise is $\simeq$ 11 e^- rms.Comment: 10 pages, 4 figures Accepted for Nuclear Instruments and Method in Physics Researc

Variability of Active Galactic Nuclei from the Optical to X-ray Regions

Some progress in understanding AGN variability is reviewed. Reprocessing of X-ray radiation to produce significant amounts of longer-wavelength continua seems to be ruled out. In some objects where there has been correlated X-ray and optical variability, the amplitude of the optical variability has exceeded the amplitude of X-ray variability. We suggest that accelerated particles striking material could be linking X-ray and optical variability (as in activity in the solar chromosphere). Beaming effects could be significant in all types of AGN. The diversity in optical/X-ray relationships at different times in the same object, and between different objects, might be explained by changes in geometry and directions of motion relative to our line of sight. Linear shot-noise models of the variability are ruled out; instead there must be large-scale organization of variability. Variability occurs on light-crossing timescales rather than viscous timescales and this probably rules out the standard Shakura-Sunyaev accretion disk. Radio-loud and radio-quiet AGNs have similar continuum shapes and similar variability properties. This suggests similar continuum origins and variability mechanisms. Despite their extreme X-ray variability, narrow-line Seyfert 1s (NLS1s) do not show extreme optical variability.Comment: Invited talk given at Euro Asian Astronomical Society meeting in Moscow, June 2002. 20 pages, 4 figures. References update

The Peculiar X-ray transient Swift J0840.7-3516: an unusual low-mass X-ray binary or a tidal disruption event?

We report on the X-ray properties of the new transient Swift J0840.7-3516, discovered with Swift/BAT in 2020 February, using extensive data from Swift, MAXI, NICER, and NuSTAR. The source flux increased for similar to 10(3) s after the discovery, decayed rapidly over similar to 5 orders of magnitude in five days, and then remained almost constant over nine months. Large-amplitude short-term variations on timescales of 1-10(4) s were observed throughout the decay. In the initial flux rise, the source showed a hard power-law-shaped spectrum with a photon index of similar to 1.0 extending up to similar to 30 keV, above which an exponential cutoff was present. The photon index increased in the following rapid decay and became similar to 2 at the end of the decay. A spectral absorption feature at 3-4 keV was detected in the decay. It is not straightforward to explain all the observed properties by any known class of X-ray sources. We discuss the possible nature of the source, including a Galactic low-mass X-ray binary with multiple extreme properties and a tidal disruption event by a supermassive black hole or a Galactic neutron star

First Results from Fermi GBM Earth Occultation Monitoring: Observations of Soft Gamma-Ray Sources Above 100 keV

The NaI and BGO detectors on the Gamma-ray Burst Monitor (GBM) on Fermi are now being used for long-term monitoring of the hard X-ray/low energy gamma-ray sky. Using the Earth occultation technique as demonstrated previously by the BATSE instrument on the Compton Gamma-Ray Observatory, GBM can be used to produce multiband light curves and spectra for known sources and transient outbursts in the 8 keV to 1 MeV energy range with its NaI detectors and up to 40 MeV with its BGO detectors. Over 85% of the sky is viewed every orbit, and the precession of the Fermi orbit allows the entire sky to be viewed every ~26 days with sensitivity exceeding that of BATSE at energies below ~25 keV and above ~1.5 MeV. We briefly describe the technique and present preliminary results using the NaI detectors after the first two years of observations at energies above 100 keV. Eight sources are detected with a significance greater than 7 sigma: the Crab, Cyg X-1, SWIFT J1753.5-0127, 1E 1740-29, Cen A, GRS 1915+105, and the transient sources XTE J1752-223 and GX 339-4. Two of the sources, the Crab and Cyg X-1, have also been detected above 300 keV.Comment: 13 pages, 9 figures, submitted to Ap