Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Food Dan Beverages Yang Go Public Di Bursa Efek Indonesia

Penelitian ini bertujuan untuk mengetahui apakah simetri informasi dan ukuran Perusahaan berpengaruh secara parsial maupun secara simultan terhadap manajemen laba pada Perusahaan food and beverages yang go public di Bursa Efek Indonesia tahun 2011- 2013. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel dengan menggunakan metode purposive sampling. Berdasarkan hasil purposive sampling dari 17 Perusahaan diperoleh 14 Perusahaan food and beverages yang memenuhi kriteria sampel. Metode analisis yang digunakan adalah metode analisis linier berganda untuk menguji pengaruh asimetri informasi dan ukuran Perusahaan terhadap manajemen laba. Hasil penelitian menunjukkan bahwa asimetri informasi dan ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap manajemen laba pada Perusahaan food and beverages yang go public di Bursa Efek Indonesia. Asimetri informasi secara parsial berpengaruh positif tetapi tidak signifikan terhadap Manajemen Laba pada Perusahaan food and beverages yang go public di Bursa Efek Indonesia. Ukuran Perusahaan secara parsial berpengaruh positif dan signifikan terhadap Manajemen Laba pada Perusahaan food and beverages yang go public di Bursa Efek Indonesia

FISH ENTRAINMENT INVESTIGATIONS AT THE FORT SHAW DIVERSION 2003-2004, SUN RIVER, MONTANA

Fish entrainment associated with irrigation has had long-term consequences for many species in the western United States. Investigation of entrainment and attempts at its prevention through physical or behavioral barrier installation are common management practices.  However, the factors affecting entrainment are rarely quantified. The purpose of this study was to quantify fish entrained from the Sun River mainstem into the Fort Shaw diversion canal by species using an entrainment monitoring system; and second, to analyze the factors that contributed to this fish entrainment. These factors included: year, photoperiod, Sun River flow, Fort Shaw Canal diverted flow, Fort Shaw lag flow, ratio of diverted flow to Sun River flow, temperature, and moon phase. There were 6536 fish captured in 2003 and 2004 comprising 13 species and unknowns. We found significant differences in entrainment rates associated with Sun River flow, ratio of diverted flow to Sun River flow, and photoperiod. Our data indicated that at this site, fish entrainment is directly related to volume of water diverted, especially when diverted flows exceed mainstem river flows, and that fish entrainment at this site was highest during dark periods. The fish entrainment netting system used at the Fort Shaw Diversion was considered to be both economical and effective for documenting occurrence and determining the composition and number of fish entrained

PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD DAN BEVERAGES YANG GO PUBLIC DI BURSA EFEK INDONESIA

Penelitian ini bertujuan untuk mengetahui apakah simetri informasi dan ukuran perusahaan berpengaruh secara parsial maupun secara simultan terhadap manajemen laba pada perusahaan food and beverages yang go public di Bursa Efek Indonesia tahun 2011- 2013. Data yang digunakan dalam penelitian ini adalah data sekunder dan pemilihan sampel dengan menggunakan metode purposive sampling. Berdasarkan hasil purposive sampling dari 17 perusahaan diperoleh 14 perusahaan food and beverages yang memenuhi kriteria sampel. Metode analisis yang digunakan adalah metode analisis linier berganda untuk menguji pengaruh asimetri informasi dan ukuran perusahaan terhadap manajemen laba. Hasil penelitian menunjukkan bahwa asimetri informasi dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan food and beverages yang go public di Bursa Efek Indonesia. Asimetri informasi secara parsial berpengaruh positif tetapi tidak signifikan terhadap Manajemen Laba pada perusahaan food and beverages yang go public di Bursa Efek Indonesia. Ukuran perusahaan secara parsial berpengaruh positif dan signifikan terhadap Manajemen Laba pada perusahaan food and beverages yang go public di Bursa Efek Indonesia

Oral Feeding Assessment Predicts Length of Hospital Stay in Late Preterm Infants

BACKGROUND: When compared with term infants, late preterm (LP) infants have greater morbidity and mortality, longer hospital stay, and greater rate of hospital readmission. Oral feeding difficulty is one of the prominent reasons for delayed discharge in LP infants. OBJECTIVE: To identify the maturity levels of LP infants\u27 oral feeding skills (OFS) at the time of their first oral feeding and to determine the relationship between OFS maturity levels and length of hospital stay. METHODS: OFS was assessed in 48 LP infants born between 340/7 and 356/7 weeks gestational age at the time of their first oral feeding within 24 h of birth. The intake at 5 minutes, at completion of the feeding, and the duration of feeding a 15 mL prescribed volume of milk were tabulated. Proficiency expressed as percent mL consumed in the first 5 min/15 mL prescribed and rate of milk transfer over the entire feeding (mL/min) were recorded. OFS were assessed using a novel 4-level scale defined by the combined proficiency and rate of milk transfer. RESULTS: When compared with their 35-week counterparts, infants born at 34 weeks gestation had poorer OFS profiles (p = 0.035) and longer hospital stay (p \u3c 0.001). Additionally, further analyses demonstrated that, independently, LOS was associated negatively with both GA and OFS. CONCLUSION: Assessment of OFS levels in LP infants at their first oral feeding can help identify infants at risk of oral feeding issues that may delay hospital discharge. For those infants, we speculate that provision of evidence-based efficacious interventions that improve OFS may shorten hospital stay and decrease hospital re-admissions

Pasteurization Preserves IL-8 in Human Milk

Background: Pasteurized donor human milk is an alternative feeding when mothers' own milk is not available for premature infants. The effects of pasteurization on the host defense properties of human milk are unclear. We investigated the effects of Holder pasteurization on concentrations of anti-inflammatory and pro-inflammatory cytokines in human milk.Objective: To compare concentrations of anti-inflammatory and pro-inflammatory cytokines before and after pasteurization of donor human milk.Study Design: A single milk sample was obtained from each of 24 mothers of premature infants in the neonatal intensive care unit by electric breast pump and was stored at −80°C. At the time of pasteurization, milk samples were thawed and divided into two aliquots. The first aliquot was re-stored at −80°C and the second aliquot was heat-treated at 62.5°C for 30 min and then re-stored at −80°C. At the time of batch cytokine analyses samples were thawed rapidly.Results: Most cytokine concentrations declined following pasteurization. The most prevalent cytokine, IL-8, was preserved (89%) following pasteurization. There were no relationships between gestational age, postnatal age of milk collection, duration of milk storage, and the concentrations cytokines.Conclusion: In contrast to most cytokines after pasteurization, IL-8 is preserved or liberated from another compartment. The maintenance of IL-8 in human milk after pasteurization and the loss of anti-inflammatory cytokines following pasteurization, suggests that the effects of inflammatory activity in pasteurized human milk should be evaluated. These data may account, in part, for the lesser protective effect on the host of pasteurized donor human milk compared with mother's own milk

Algorithms for Finding the Shortest Path in a Graph

Algoritmi pronalaženja najkraćeg puta u grafu dijele se ovisno o strategiji pretraživanja na algoritme slijepog i algoritme usmjerenog pretraživanja. Algoritmi usmjerenog pretraživanja u obzir uzimaju i heuristiku koja nastoji usmjeriti brže k cilju. U radu su obrađena četiri algoritma i njihova programska ostvarenja. U algoritme slijepog pretraživanja spada pretraživanje s jednolikom cijenom (UCS), a u algoritme usmjerenog pretraživanja spadaju pretraživanje „najbolji prvi“, pretraživanje usponom na vrh te algoritam A*. Napravljen programski sustav nastoji oponašati Google Maps za 15 spremljenih konkretnih mjesta u Zagrebu te nudi korisniku mogućnost pretraživanja najkraćeg puta od zadanog početnog do ciljnog mjesta koristeći navedene algoritme. Cilj pretraživanja je optimizacija vremena ili optimizacija udaljenosti.Algorithms for finding the shortest path in a graph are divided depending on the search strategy into uninformed and informed search algorithms. Informed search algorithms also take into account heuristics that try to direct the search faster to the goal. The paper describes four algorithms and their implementation. Uninformed search algorithms include uniform-cost search (UCS) and informed search algorithms include greedy best-first search, hill-climbing search and the A* algorithm. The created program system tries to imitate Google Maps for the stored 15 specific places in Zagreb. It offers the user the possibility to search for the shortest path from the chosen starting point to the destination point using the specified algorithms. The goal of the search is time optimization or distance optimization

Algorithms for Finding the Shortest Path in a Graph

Algoritmi pronalaženja najkraćeg puta u grafu dijele se ovisno o strategiji pretraživanja na algoritme slijepog i algoritme usmjerenog pretraživanja. Algoritmi usmjerenog pretraživanja u obzir uzimaju i heuristiku koja nastoji usmjeriti brže k cilju. U radu su obrađena četiri algoritma i njihova programska ostvarenja. U algoritme slijepog pretraživanja spada pretraživanje s jednolikom cijenom (UCS), a u algoritme usmjerenog pretraživanja spadaju pretraživanje „najbolji prvi“, pretraživanje usponom na vrh te algoritam A*. Napravljen programski sustav nastoji oponašati Google Maps za 15 spremljenih konkretnih mjesta u Zagrebu te nudi korisniku mogućnost pretraživanja najkraćeg puta od zadanog početnog do ciljnog mjesta koristeći navedene algoritme. Cilj pretraživanja je optimizacija vremena ili optimizacija udaljenosti.Algorithms for finding the shortest path in a graph are divided depending on the search strategy into uninformed and informed search algorithms. Informed search algorithms also take into account heuristics that try to direct the search faster to the goal. The paper describes four algorithms and their implementation. Uninformed search algorithms include uniform-cost search (UCS) and informed search algorithms include greedy best-first search, hill-climbing search and the A* algorithm. The created program system tries to imitate Google Maps for the stored 15 specific places in Zagreb. It offers the user the possibility to search for the shortest path from the chosen starting point to the destination point using the specified algorithms. The goal of the search is time optimization or distance optimization

Algorithms for Finding the Shortest Path in a Graph

Algoritmi pronalaženja najkraćeg puta u grafu dijele se ovisno o strategiji pretraživanja na algoritme slijepog i algoritme usmjerenog pretraživanja. Algoritmi usmjerenog pretraživanja u obzir uzimaju i heuristiku koja nastoji usmjeriti brže k cilju. U radu su obrađena četiri algoritma i njihova programska ostvarenja. U algoritme slijepog pretraživanja spada pretraživanje s jednolikom cijenom (UCS), a u algoritme usmjerenog pretraživanja spadaju pretraživanje „najbolji prvi“, pretraživanje usponom na vrh te algoritam A*. Napravljen programski sustav nastoji oponašati Google Maps za 15 spremljenih konkretnih mjesta u Zagrebu te nudi korisniku mogućnost pretraživanja najkraćeg puta od zadanog početnog do ciljnog mjesta koristeći navedene algoritme. Cilj pretraživanja je optimizacija vremena ili optimizacija udaljenosti.Algorithms for finding the shortest path in a graph are divided depending on the search strategy into uninformed and informed search algorithms. Informed search algorithms also take into account heuristics that try to direct the search faster to the goal. The paper describes four algorithms and their implementation. Uninformed search algorithms include uniform-cost search (UCS) and informed search algorithms include greedy best-first search, hill-climbing search and the A* algorithm. The created program system tries to imitate Google Maps for the stored 15 specific places in Zagreb. It offers the user the possibility to search for the shortest path from the chosen starting point to the destination point using the specified algorithms. The goal of the search is time optimization or distance optimization