Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)

This study aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management. The population in this study is all real estate and property company listed on Indonesian Stock Exchange (IDX). Samples were decided by using purposive sampling method. Samples in this study choose based on several criteria and as much as 35 (thirty five) companies were selected. The methodology used in this is multiple regressions analysis. The results of this study stated that financial risk (LEV) has significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange year 2011-2013. While the ROA, PBV, MOWN, and DPR have no significant effect to the income smoothing practice of real estate and Property Company listed on Indonesian Stock Exchange in 2011-2013. Coefficient of determination obtained amount to 0,167 or 16,7%. It indicates that income smoothing practices in real estate and Property Company are described by 16,7% by ROA, LEV, PBV, MOWN, and DPR. The remaining of 83,3% are influenced by other factor which were not examined in this study.Keywords: Profitability (ROA), Financial Risk (LEV), Firm Value (PBV), Managerial Ownership (MOWN), Dividend Payout Ratio (DPR), Income Smoothing Practice

Depleted Galaxy Cores and Dynamical Black Hole Masses

Shallow cores in bright, massive galaxies are commonly thought to be the result of scouring of stars by mergers of binary supermassive black holes. Past investigations have suggested correlations between the central black hole mass and the stellar light or mass deficit in the core, using proxy measurements of $M_{\rm BH}$ or stellar mass-to-light ratios ($\Upsilon$). Drawing on a wealth of dynamical models which provide both $M_{\rm BH}$ and $\Upsilon$, we identify cores in 23 galaxies, of which 20 have direct, reliable measurements of $M_{\rm BH}$ and dynamical stellar mass-to-light ratios ($\Upsilon_{\star,{\rm dyn}}$). These cores are identified and measured using Core-S\'ersic model fits to surface brightness profiles which extend out to large radii (typically more than the effective radius of the galaxy); for approximately one fourth of the galaxies, the best fit includes an outer (\sersic) envelope component. We find that the core radius is most strongly correlated with the black hole mass and that it correlates better with total galaxy luminosity than it does with velocity dispersion. The strong core-size-- $M_{\rm BH}$ correlation enables estimation of black hole masses (in core galaxies) with an accuracy comparable to the $M_{\rm BH}$--$\sigma$ relation (rms scatter of 0.30 dex in $\log M_{\rm BH}$), without the need for spectroscopy. The light and mass deficits correlate more strongly with galaxy velocity dispersion than they do with black hole mass. Stellar mass deficits span a range of 0.2--39 \mbh, with almost all (87%) being $< 10 \, M_{\rm BH}$; the median value is 2.2 $M_{\rm BH}$.Comment: Proof-corrected version, AJ, 146, 160, http://stacks.iop.org/1538-3881/146/16

Rice yield classification using backpropagation network

Among factors that affect rice yield are diseases, pests and weeds. It is intractable to model the correlation between plant diseases, pests and weeds on the amount of rice yield statistically and mathematically. In this study, a backpropagation network (BPN) is developed to classify rice yield based on the aforementioned factors in MUDA irrigation area Malaysia. The result of this study shows that BPN is able to classify the rice yield to a deviation of 0.03

The supermassive black hole and double nucleus of the core elliptical NGC5419

We obtained adaptive-optics assisted SINFONI observations of the central regions of the giant elliptical galaxy NGC5419 with a spatial resolution of 0.2 arcsec ($\approx 55$ pc). NGC5419 has a large depleted stellar core with a radius of 1.58 arcsec (430 pc). HST and SINFONI images show a point source located at the galaxy's photocentre, which is likely associated with the low-luminosity AGN previously detected in NGC5419. Both the HST and SINFONI images also show a second nucleus, off-centred by 0.25 arcsec ($\approx 70$ pc). Outside of the central double nucleus, we measure an almost constant velocity dispersion of $\sigma \sim 350$ km/s. In the region where the double nucleus is located, the dispersion rises steeply to a peak value of $\sim 420$ km/s. In addition to the SINFONI data, we also obtained stellar kinematics at larger radii from the South African Large Telescope. While NGC5419 shows low rotation ($v < 50$ km/s), the central regions (inside $\sim 4 \, r_b$) clearly rotate in the opposite direction to the galaxy's outer parts. We use orbit-based dynamical models to measure the black hole mass of NGC5419 from the kinematical data outside of the double nuclear structure. The models imply M$_{\rm BH}=7.2^{+2.7}_{-1.9} \times 10^9$ M$_{\odot}$. The enhanced velocity dispersion in the region of the double nucleus suggests that NGC5419 possibly hosts two supermassive black holes at its centre, separated by only $\approx 70$ pc. Yet our measured M$_{\rm BH}$ is consistent with the black hole mass expected from the size of the galaxy's depleted stellar core. This suggests, that systematic uncertainties in M$_{\rm BH}$ related to the secondary nucleus are small.Comment: Accepted for publication in MNRA

The SINFONI Black Hole Survey: The Black Hole Fundamental Plane revisited and the paths of (co-) evolution of supermassive black holes and bulges

We investigate the correlations between the black hole mass $M_{BH}$, the velocity dispersion $\sigma$, the bulge mass $M_{Bu}$, the bulge average spherical density $\rho_h$ and its spherical half mass radius $r_h$, constructing a database of 97 galaxies (31 core ellipticals, 17 power-law ellipticals, 30 classical bulges, 19 pseudo bulges) by joining 72 galaxies from the literature to 25 galaxies observed during our recent SINFONI black hole survey. For the first time we discuss the full error covariance matrix. We analyse the well known $M_{BH}-\sigma$ and $M_{BH}-M_{Bu}$ relations and establish the existence of statistically significant correlations between $M_{Bu}$ and $r_h$ and anti-correlations between $M_{Bu}$ and $\rho_h$. We establish five significant bivariate correlations ($M_{BH}-\sigma-\rho_h$, $M_{BH}-\sigma-r_h$, $M_{BH}-M_{Bu}-\sigma$, $M_{BH}-M_{Bu}-\rho_h$, $M_{BH}-M_{Bu}-r_h$) that predict $M_{BH}$ of 77 core and power-law ellipticals and classical bulges with measured and intrinsic scatter as small as $\approx 0.36$ dex and $\approx 0.33$ dex respectively, or 0.26 dex when the subsample of 45 galaxies defined by Kormendy and Ho (2013) is considered. In contrast, pseudo bulges have systematically lower $M_{BH}$, but approach the predictions of all the above relations at spherical densities $\rho_h\ge 10^{10} M_\odot/kpc^3$ or scale lengths $r_h\le 1$ kpc. These findings fit in a scenario of co-evolution of BH and classical-bulge masses, where core ellipticals are the product of dry mergers of power-law bulges and power-law Es and bulges the result of (early) gas-rich mergers and of disk galaxies. In contrast, the (secular) growth of BHs is decoupled from the growth of their pseudo bulge hosts, except when (gas) densities are high enough to trigger the feedback mechanism responsible for the existence of the correlations between $M_{BH}$ and galaxy structural parameters.Comment: Accepted for publication in ApJ, proofs correcte

Potensi Antioksidan Berbagai Sediaan Buah Sirsak [Anonna Muricata Linn

Soursop is a potential source of antioxidant due to high vitamin C and poliphenol content. Antioxidant activity of three different preparations i.e. fruit juice, 96% ethanol extract, and ethyl acetate extract. The antiocdidant were measured by using 1.1-diphenyl-2 pycrihidrazyl (DPPH) radical solution. In addition, vitamin C and polyphenol content of each preparation were also measured. Polyphenol content as measured in gram Gallic Acid Equivalent (GAE)/100 g). Showed the fruit juice, 96% ethanol extract and ethyl acetate extract were 0,473, 0,324, and 0,194, respectively. Vitamin C content (mg/100 g) of these three preparations were 36.24, 30.56, and 35.66, respectively. The antioxidant activities (ppm) determined by IC50 showed fruit juice, 96% ethanol extract and ethyl acetate extract were 282.61 ppm, 660.08 and 480.26, respectively. There was strong correlation between vitamin C content and antioxidant activity, and between polyphenol content and antioxidant activities. In conclusion, the use of fruit juice as antioxidant source was better than ethyl acetate and ethanol 96% extract

Characterization of electromagnetic valveless micropump

This paper presents an electromagnetically-actuated micropump for microfluidic application. The system comprises two modules; an electromagnetic actuator module and a diffuser module. Fabrication of the diffuser module can be achieved using photolithography process with a master template and a PDMS prepolymer as the structural material. The actuator module consists of two power inductors and two NdFeB permanent magnets placed between the diffuser elements. The choice of this actuation principle merits from low operating voltage (1.5 Vdc) and the flow direction can be controlled by changing the orientation of the magnet vibration. Maximum volumetric flow rate of the fabricated device at zero backpressure is 0.9756 μLs-1 and 0.4659 μLs-1 at the hydrostatic backpressure of 10 mmH2O at 9 Hz of switching speed

Performance Evaluation of Centralized Reconfigurable Transmitting Power Scheme in Wireless Network-on-chip

Network-on-chip (NoC) is an on-chip communication network that allows parallel communication among all cores to improve inter-core performance. Wireless NoC (WiNoC) introduces long-range and high bandwidth radio frequency (RF) interconnects that can possibly reduce the multi-hop communication of the planar metal interconnects in conventional NoC platforms. In WiNoC, RF transceivers account for a significant power consumption, particularly its transmitter, out of its total communication energy. This paper evaluates the energy and latency performance of a closed loop power management mechanism which enables transmitting power reconfiguration in WiNoC based on number of erroneous received packets. The scheme achieves significant energy savings with limited performance degradation and insignificant impact on throughput