Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba

Important information in a company is information about the company's profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership managerial ownership, and board of commissioners of the quality of earnings as measured by Earnings Response coefficient. This study uses a sample of 42 manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The results of this study indicate that the Investment opportunity Set have a significant effect on Earnings Response Coefficient. Investment opportunity Set negatively affect the Earnings Response Coefficient, so it can be said that the increase of Investment Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the Corporate governance mechanism that consists of the audit committee, institutional ownership, managerial ownership, and board of commissioner the results indicate that corporate governance mechanisms do not have a significant effect on Earnings Response Coefficient of a company

High Pressure Effects on Thermal Properties of MgO

Using the non-empirical Variational Induced Breathing (VIB) model, the thermal properties of periclase (MgO) under high pressures and temperatures are investigated using molecular dynamics, which includes all anharmonic effects. Equations of state for temperatures up to 3000K and pressures up to 310 GPa were calculated. Bulk modulus, thermal expansivity, Anderson-Gruneisen parameter, thermal pressure, Gruneisen parameter and their pressure and temperature dependencies are studied in order to better understand high pressure effects on thermal properties. The results agree very well with experiments and show that the thermal expansivity decreases with pressure up to about 100 GPa ($\eta$=0.73), and is almost pressure and temperature independent above this compression. It is also effected by anharmonicity at zero pressure and temperatures above 2500K. The thermal pressure changes very little with increasing pressures and temperatures, and the Gruneisen parameter is temperature independent and decreases slightly with pressure.Comment: Geophys. Res. Lett., in press, 7 pages, 4 figures, uuencoded ps fil

The New Zealand Kauri (Agathis Australis) Research Project: A Radiocarbon Dating Intercomparison of Younger Dryas Wood and Implications for IntCal13

We describe here the New Zealand kauri (Agathis australis) Younger Dryas (YD) research project, which aims to undertake Δ14C analysis of ~140 decadal floating wood samples spanning the time interval ~13.1–11.7 kyr cal BP. We report 14C intercomparison measurements being undertaken by the carbon dating laboratories at University of Waikato (Wk), University of California at Irvine (UCI), and University of Oxford (OxA). The Wk, UCI, and OxA laboratories show very good agreement with an interlaboratory comparison of 12 successive decadal kauri samples (average offsets from consensus values of –7 to +4 14C yr). A University of Waikato/University of Heidelberg (HD) intercomparison involving measurement of the YD-age Swiss larch tree Ollon505, shows a HD/Wk offset of ~10–20 14C yr (HD younger), and strong evidence that the positioning of the Ollon505 series is incorrect, with a recommendation that the 14C analyses be removed from the IntCal calibration database

Enhanced triage for patients with suspected cardiac chest pain: the History and Electrocardiogram-only Manchester Acute Coronary Syndromes decision aid.

OBJECTIVES: Several decision aids can 'rule in' and 'rule out' acute coronary syndromes (ACS) in the Emergency Department (ED) but all require measurement of blood biomarkers. A decision aid that does not require biomarker measurement could enhance risk stratification at triage and could be used in the prehospital environment. We aimed to derive and validate the History and ECG-only Manchester ACS (HE-MACS) decision aid using only the history, physical examination and ECG. METHODS: We undertook secondary analyses in three prospective diagnostic accuracy studies that included patients presenting to the ED with suspected cardiac chest pain. Clinicians recorded clinical features at the time of arrival using a bespoke form. Patients underwent serial troponin sampling and 30-day follow-up for the primary outcome of ACS. The model was derived by logistic regression in one cohort and validated in two similar prospective studies. RESULTS: The HE-MACS model was derived in 796 patients and validated in cohorts of 474 and 659 patients. HE-MACS incorporated age, sex, systolic blood pressure plus five historical variables to stratify patients into four risk groups. On validation, 5.5 and 12.1% (pooled total 9.4%) patients were identified as 'very low risk' (potential immediate rule out) with a pooled sensitivity of 99.5% (95% confidence interval: 97.1-100.0%). CONCLUSION: Using only the patient's history and ECG, HE-MACS could 'rule out' ACS in 9.4% of patients while effectively risk stratifying remaining patients. This is a very promising tool for triage in both the prehospital environment and ED. Its impact should be prospectively evaluated in those settings