Pengaruh Perubahan Tarif Pajak Penghasilan Sebelum Dan Sesudah Berlakunya UU No. 36 Tahun 2008 Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia)

This study aims to demonstrate and analyze whether or not the effect of net income to earnings management before and after the enactment of the tax rate no. 36 in 2008. Population in this study is the property and real estate company listed on the BEI in the period 2004-2012. The sampling technique using purposive sampling technique. The samples used were 15 companies that meet the sampling criteria. Analysis using different test statistical parametric paired sample t-test with SPSS 16. Results of this study indicate that there are differences in net income before and after the change in tax rates Act of 2008. Conclusion change Act of 2008 tax rates affect earnings management of aspects of net income. Amendment Act of 2008 tax rates negatively affect earnings management. This is evident from the results of the t test is negative, which means with a change in tax rates Act of 2008, the company will minimize profits to reduce tax payments

Microemulsion Polydispersion Due to Polymer Solubilization

Freeze-fracture electron microscopy results on water-in-oil microemulsion showed that significant polydispersion can be induced by adding water soluble polymers

SANS studies of liquid crystalline microemulsion gels

We have investigated by small-angle neutron scattering (SANS) the ternary system containing water, alkane and the surfactant mixture benzyltetradecyldimethylammonium chloride and tetradecyltrimethylammonium bromide, which we have found to form a cubic liquid crystalline phase. A contrast variation experiment with equal volume fractions of water and oil showed three Bragg reflections varying in agreement with theoretically calculated scattering amplitudes for an infinite periodic minimal surface (IPMS) with cubic symmetry. We have, in addition, studied the “ringing” gel phases of the system water/octane/didodecyldimethylammonium bromide by SANS and electron microscopy

The development of simulation model of carrier injection in quantum dot laser system

The development simulation model of quantum dot (QD) laser is performed based upon rate equations for the carriers and photons in energy states. The rate equation is solved by using Matlab, Runge-Kutta method. In this paper shown that by increasing carrier injection to the active medium of laser, switching-on and stability time of the system would decrease while output power at peak and stationary will be increased. Indirect (non-instantaneous) carrier injection into QD is an essential component of our model and it describes the actual situation for QD laser

Quasinormal Modes of Asymptotically (A)dS Black Hole in Lovelock Background

We study the quasinormal modes of the massless scalar field in asymptotically (A)dS black holes in Lovelock spacetime by using the sixth order of the WKB approximation. We consider the effects of the second and third order of Lovelock coupling constants on quasinormal frequencies spectrum as well as cosmological constant.Comment: 20 pages, 3 Tables, 13 figures, the caption of the tables modifie

Vesicles and lamella: outcome of the changing formation path of a sodium N-lauroylsarcosinate hydrate/1-decanol/water system

Vesicles are closed bilayers that enclose a part of the continuous phase inside the core. In spherical shape, they attain the minimum free energy state. Conversely, lamella with maximum free energy remain in planer bilayer shape in the colloidal dispersion. Even with the same amphiphile concentration the colloidal structures depend on different parameters, many of these already addressed in different reports. However, the effect of mixing procedure as a formation path is unidentified. Here we reported water in 1-decanol and 1-decanol in water; these two different mixing procedures yield vesicles and lamella at the same point of the phase diagram of a sodium N-lauroylsarcosinate hydrate/1-decanol/water system. It was found that the favorable and unfavorable contact of water with the weak tertiary ammonium cation in amino-acid head-group plays the crucial role in this process. Moreover, this weak cationic property of this amphoteric surfactant can be exploited to carry DNA for gene therapy with a nontoxic system instead of cationic

A hydrogen peroxide biosensor based on nanoparticle PANI/HRP electrode

Recently, conducting polymers have attracted much interest in the development of biosensor. It contain π- electron backbone responsible for its unusual electronic properties such as electrical conductivity, low energy optical transitions, low ionization potential and high electron affinity. When the Horseradish peroxidase (HRP) was immobilized to the conducting polymers, these polymers possesses the ability to bind oppositely charged complex entities in their neutral insulating state. Determination of Hydrogen peroxide (H2O2) and other organic peroxides is of practical importance in clinical, environmental and many other fields. This study intends to see the role and properties of PANI/HRP layer towards H2O2 by measuring its current. Langmuir- Blodgett technique was used to form the PANI monolayer and the HRP was deposited in PANI monolayer by using electrodeposition method. Results from U.V.- visible spectrum of PANI with and without HRP shows two sharp absorption peaks at 320 nm and 720 nm. PANI forms as nanoparticles was revealed by VPSEM. AFM shows the image in roughness before and after the HRP was deposited on PANI monolayer. The current and response of H2O2 towards PANI/HRP electrode increases demonstrating effective electrocatalytic reduction of H202. PANI/HRP electrode not only act as excellent materials for rapid electron transfer but also for the fabrication of efficient biosensors