Faktor-Faktor yang Memengaruhi Pemilihan Metode Nilai Wajar untuk Properti Investasi

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang memengaruhi Perusahaan dalam memilih metode nilai wajar untuk properti investasi. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kuantitatif dengan melakukan studi empiris pada Perusahaan non-keuangan yang memiliki dan melaporkan properti investasi dengan menggunakan metode purposive sampling menghasilkan 87 sampel Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Penelitian ini menggunakan metode regresi logistik. Hasil penelitian menunjukan bahwa variabel ukuran Perusahaan berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Sedangkan variabel tingkat utang, informasi asimetri, selisih keuntungan revaluasi nilai wajar, dan kepemilikan saham tidak berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Hal ini diduga karena Perusahaan lebih memilih untuk menggunakan metode akuntansi yang konservatif, dan untuk menghindari biaya – biaya tambahan pada saat merubah metode. Selain itu, diduga karena Perusahaan ingin menghindari regulasi perpajakan yang mengatur mengenai penilaian ulang aset tetap. Kata Kunci: Properti investasi, PSAK 13, metode nilai wajar, metode biaya, tingkat utang, ukuran Perusahaan, informasi asimetri, selisih keuntungan revaluasi nilai wajar, kepemilikan saham. This study is aimed to analyze the influence of factors that affect company to choose fair value method for investment properties. In this study the analyze data used is quantitative approach by using the empirical study in the non-financial company which has and report investment properties by using purposive sampling results 87 samples from different companies which are registered in Indonesia Stock Exchange 2011-2013. This study is using logistic regression method. The results showed that the variable company size affects the selection of fair value method for investment properties. However, the variable leverage, information asymmetry, difference between the fair value revaluation gains, and share ownership has no effect for company to choose fair value method for investment properties. It is presumed because company prefers the more conservative accounting method and to avoid unexpected expenses when it changes the recording method used. Also, it is presumed because company wants to avoid tax regulation that set about revaluation for non-current assets. Key Words: Investment Properties, PSAK 13, fair value method, cost method, leverage, company size, information asymmetry, difference between the fair value revaluation gains, share ownership. DAFTAR PUSTAKA Abor, J., & Biekpe, N. (2006). An Emperical Test of the Agency Problems and Capital Structure of South African Quoted SMEs. SAJAR, Vol. 20, No. 1, 51-65. 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Toksikološke metode otkrivanja opojnih droga u tragovima: kromatografska, spektroskopska i biološka karakterizacija derivata ecstasyja

Analysis often reveals variability in the composition of ecstasy pills from pure 3,4-methylenedioxymethamphetamine (MDMA) to mixtures of MDMA derivatives, amphetamine, and other unidentifi ed substances. For a comprehensive toxicological analysis one needs to know all steps to MDMA synthesis which may originate impurities. The aim of this study was to synthesise and determine the chemical-physical and in vitro biological properties of a series of MDMA derivatives. 3,4-methylendioxyphenyl-2-nitropropene (MDNP) was obtained by condensation of piperonal with an excess of nitroethane in the presence of ammonium acetate. MDNP was then reduced to methylenedioxyamphetamine (MDA) by LiAlH3. All compounds were analysed using HPLC and spectroscopic technique [Raman, nuclear magnetic resonance (NMR), or infrared (IR)] at all the steps of synthesis. In addition, we assessed the biological potentials of these compounds by measuring in vitro their (i) blood cell/whole blood partition coeffi cient, (ii) binding to plasmatic proteins (Fbp), and (iii) membrane adsorption. Chemical structure was determined with antibody fl uorescence polarisation immunoassay (FPIA). This study showed the presence of solid impurities, particularly of a neurotoxic compound of Al3+ in the fi nal products. FPIA identifi ed the aminoethane group close to the substituted benzene ring, but did not detect the two major precursors of MDMA: MDNP and piperonal. Raman spectroscopy is an attractive alternative technique to characterise ecstasy pills and it can identify stereoisomeric forms such as cis-MDNP and trans-MDNP, which exhibit signals at 1650 cm-1 and 1300 cm-1, respectively.Analize često otkriju neujednačenost sastava tableta ecstasyja od čistoga 3,4-metilendioksimetamfetamina (MDMA) do mješavina njegovih derivata, amfetamina i drugih neutvrđenih tvari. Stoga je za kvalitetnu toksikološku analizu potreban uvid u sve korake sinteze MDMA, s obzirom na to da se ondje vjerojatno kriju izvori nečistoće (prekursori, katalizatori). Cilj ovog ispitivanja bio je sintetizirati derivate MDMA te napraviti njihovu kemijsko-fi zikalnu i biološku in vitro karakterizaciju. 3,4-metilendioksifenil-2-nitropropen (MDNP) dobiven je kondenzacijom piperonala u suvišku nitroetana uz dodatak amonijeva acetata. Njegovom redukcijom s pomoću LiAlH3 dobiven je 3,4-metilendioksiamfetamin (MDA). Svi spojevi iz pojedinih koraka sinteze karakterizirani su s pomoću tekućinske kromatografi je visoke djelotvornosti (HPLC) i spektroskopskih tehnika [Ramanove spektroskopije, nuklearne magnetske rezonancije (NMR-a) te infracrvene spektroskopije (IR-a)]. Usto je ocijenjen i njihov biološki učinak in vitro mjerenjem (i) koefi cijenta raspodjele krvna stanica/puna krv, (ii) vezanja za bjelančevine u plazmi (Fbp) te (iii) adsorpcije na membranu. Kemijska je struktura utvrđena s pomoću fl uorescentnoga polarizacijskog imunokemijskog testa (FPIA). Analiza je u konačnim proizvodima utvrdila prisutnost krutih nečistoća, napose spojeva neurotoksičnog aluminija (Al3+). FPIA je prepoznao aminoetansku skupinu blizu supstituiranoga benzenskog prstena, ali ne i dva glavna prekursora za MDMA: MDNP i piperonal. Posebno je zanimljiva Ramanova spektroskopija budući da (i) pruža privlačnu alternativu za karakterizaciju sastava tableta ecstasyja te (ii) može otkriti stereoizomerne cis/trans-oblike spoja poput cis-MDNP-a odnosno trans-MDNP-a, čiji se signal vidi na 1650 cm-1 odnosno 1300 cm-1

The high partial wave phenomenon of spin changing atomic transitions

The collisional transition between two highly excited atomic states with different spin is investigated theoretically. Taking helium-like n1S − n3P as an example, it is found that the transition is driven in the highly ion-ized Fe ion purely by exchange, and the cross section becomes increasingly dominated by partial waves of high orbital angular momentum as the scattering energy increases. Whereas for the near-neutral Li ion the transition is dominated by channel coupling in low partial waves. Analytical bench-marks and numerical methods are developed for the accurate calculation of the exchange integral at high angular momentum. It is shown how the partial wave and energy dependence of the collision strength for high n spin changing transitions in the highly ionized ion is related to the overlap of the extended atomic orbitals.</p

Hacia el manejo sostenible de los bosques de araar (Tetraclinis articulata (Vahl.) Mast.) en Túnez: modelos para las principales variables de árbol

The thuya (Tetraclinis articulata (Vahl.) Mast.) forests are one of the most important ecosystems in semiarid environments in north-western Africa, providing important economic profit and social services to local populations. However, lack of tools aiding sustainable management of these forests is detected. In the present work models for the main tree attributes as total height, crown diameter, height to crown base and stem form are developed for the species, using data from a net of plots installed in JbelLattrech region, in the NE Tunisia. Presented models allow characterizing the actual state and timber production of forests by using variables measured in typical forest inventories and conform a preliminary step for the future development of dynamic growth models.Los bosques de araar (Tetraclinis articulata (Vahl.) Mast.) constituyen uno de los ecosistemas más importantes de los ambientes semiáridos del noroeste de África, siendo además fuente de importantes beneficios económicos y servicios sociales a las poblaciones rurales. Pese a este interés, hasta el momento no se han desarrollado herramientas que faciliten la gesitón sostenible de estas masas forestales. En el presente trabajo se presentan modelos para los principales atributos de árbol individual: altura total, diámetro de copa, altura hasta la base de la copa y ecuación de perfil, desarrollados para la especie a partir de datos obtenidos en una red de parcelas permanentes instalada en la región de JbelLattrech, en el NE de Túnez. Los modelos presentados permiten caracterizar el estado y producción maderera actual de los bosques de thuya a partir de las variables medidas habitualmente en los inventarios forestales para la gestión, y constituyen además un paso preliminar para el desarrollo futuro de modelos dinámicos de crecimiento para la especie

Magnetically geared induction machines

A wound-rotor induction machine is artfully coupled to a magnetic gear to achieve a high-torque-density drive system called magnetically geared induction machine (MaGIM). The high-speed rotor of MaGIM is common to both the machine and gear sides. A rotating diode rectifier electrically links the machine's wound rotor and a dc boost winding on the gear side to increase the torque-transmission capabilities of the overall system. The first investigations on a 100 kW-120 r/min MaGIM are promising, since an increase in torque of ∼ 15% could be obtained by inserting the diode rectifier. For fixed speed applications, this induction-machine-based system can be directly supplied from the main

Wool sheep and purple snails - Long‐term continuity of animal exploitation in ancient Meninx (Jerba/Tunisia)

Archaeological research at the ancient city of Meninx in Jerba, Tunisia, carried out by the Institut National du Patrimoine Tunisie and Ludwig Maximilian University of Munich (LMU) produced more than 10,000 faunal specimens and shed light on subsistence activities spanning from the fourth century BCE until the seventh century CE. Despite its highly diverse fauna totalling at least 69 species of mammals, birds, reptiles, fish and molluscs, domestic livestock formed the mainstay of the economy at Meninx. Throughout site occupation and compared with contemporaneous sites in coastal Tunisia and Libya, sheep were of prime importance at Meninx. Diachronic demographic profiling illustrates an emphasis on the production of wool for making textiles. Together with the ubiquitous presence of crushed banded dye‐murex (Hexaplex trunculus) shells implying exploitation of purple dyes, we assume that both activities were integrated into a single chaîne opératoire for making purple‐dyed fabrics that were traded across the Mediterranean from Punic until Late Roman times. Zooarchaeological findings also suggest that during the Byzantine Period, this major economic activity came to a standstill, with people returning to more self‐sufficient subsistence strategies. An intersite comparison furthermore revealed that high proportions of ovicaprines are a typical feature of Punic–Roman sites in Jerba. But even at the height of Roman power in the region, autochthonous husbandry traditions continued to exist on the island, as illustrated by the fauna from Henchir Bourgou

Physicochemical characteristics and pollen spectrum of some north-east Algerian honeys.

The qualities of seventeen honey samples harvested from the North-East areas of Algeria were evaluated by determining the pollen spectrum, pollen number quantity and physicochemical attributes. Pollen analysis can therefore be useful to determine the geographical and botanical origin of honeys. The following determinations were carried out: pH, density, acidity (free, lactone and total), moisture, electrical conductivity,  hydroxymethylfurfural, diastase activity, apparent sucrose, and proteins.The results obtained in the present study show the variability of chemical composition of the honey samples. It proved that nine natural honeys are of blossoming origin; suitable for consumption and that one (T5 conferred Bougous) can be used with fine dietetics, it is very rich in pollen which is regarded as protein source. The remainder, eight honeys, were not in conformity with the International Regulatory Standards, their sugar contents (Sucrose) and hydroxymethylfurfural exceeded the InternationalRegulatory Standards Review by the International Honey Commission, this was probably due to use of syrup for the over-feeding the bees during the spring. The sample Bouhachana (G1) had high water content (more than 20%), low density and electrical conductivity higher than 5 μS/cm, which makes it likely to undergo fermentation and degradation. Honeys of Guerguour (T1), Boutheldja (T2) and Bouhadjar (T3) had pH lower than the European standards concerning the quality control of the foodstuffs (exp. honey). These samples are fragile; so we cannot preserve them for a long period. The palynological analysis (qualitative and quantitative) of the harvested samples in the area, showed the absence of a honey obtained from only one melliferous plant. All honeys are polyfloral exits of theseveral plant species visited by the worker bees during their blossoming periods. Three families are the most represented in the groups of pollen of accompaniment (the secondary pollen ranged between 16-45%) and the pollen considered as rare (minor pollen 3-15%) in the counted total number of the pollen grains in 10 grams of honey. These forager honey families are: Myrtaceae presented by the Eucalyptus, Papilionaceae presented by Hedysarum coronarium which is a forager plant characterized by a very vast surface of development, and Rosaceae represented byorchard and forest species.The pollen grain number counted in honeys is very significant (between 80 000 and 24 832 000pollen grain), what makes it possible to classify the samples analyzed among the categories rich in pollen

Simulation study of cooling system for photovoltaic panel using ansys

Photovoltaic or PV system are very important nowadays because of its functionality of absorbing energy of sunlight and convert it to electric energy. By applying the PV panel, it can cut the cost of billing for the users. It also called a green technology because it produces clean of the energy that can avoid from global warming and air pollutant. Despite of the benefits that it produces, the efficiency process of the system depends on how it been take care. The PV panel cannot be exposed to the high temperature of sunlight. If PV panel getting hot, the PV panel system cannot produce a full of its efficiency to user. By applying the cooling system on the PV panel, it can control and reduce the temperature of PV panel when the temperature increase. The simulation run was taken place in this research by using Ansys software. The result shows the reduction of the temperature of PV panel by applying mass flow rate of air and water. The inclination angle also plays a role in the simulation because if the angle of inclination of PV panel exposed more to sunlight it easily can make the PV panel hot. When the values of the mass flow rate increased, the lower the temperature of the PV panel can be achieved

Synthesis and X-ray structure of the dysprosium(III) complex derived from the ligand 5-chloro-1,3-diformyl-2-hydroxybenzene-bis-(2-hydroxybenzoylhydrazone) [Dy2(C22H16ClN4O5)3]

The title compound [Dy2(C22H16ClN4O5)3](SCN)3(H2O)(CH3OH) has been synthesized and its crystal structure determined by single X-ray diffraction at room temperature. The two nine coordinated Dy(III) are bound to three macromolecules ligand through the phenolic oxygens of the p-chlorophenol moieties, the nitrogen atoms and the carbonyl functions of the hydrazonic moieties. The phenolic oxygen atoms of the 2-hydroxybenzoyl groups are not bonded to the metal ions. In the bases of the coordination polyhedra the six Dy-N bonds are in the range 2.563(13)-2.656(13) Å and the twelve Dy-O bonds are in the range 2.281(10)-2.406(10) Å. KEY WORDS: Dysprosium(III) complex, 5-Chloro-1,3-diformyl-2-hydroxybenzene-bis-(2-hydroxybenzoylhydrazone), Crystal structure  Bull. Chem. Soc. Ethiop. 2003, 17(2), 167-172

A comparison of electrochemical degradation of phenol on boron doped diamond and lead dioxide anodes

This work compares two electrode materials used to mineralize phenol contained in waste waters. Two disks covered with either boron doped diamond (BDD) or PbO2 were used as anodes in a one compartment flow cell under the same hydrodynamic conditions. Efficiencies of galvanostatic electrolyses are compared on the basis of measurements of Total Organic Carbon (TOC) and Chemical Oxygen Demand (COD). Galvanostatic electrolyses were monitored by analysis of phenol and of its oxidation derivatives to evaluate the operating time needed for complete elimination of toxic aromatics. The experimental current efficiency is close to the theoretical value for the BDD electrode. Other parameters being equal, phenol species disappeared at the same rate using the two electrode materials but the BDD anode showed better efficiency to eliminate TOC and COD. Moreover, during the electrolysis less intermediates are formed with BDD compared to PbO2 whatever the current density. A comparison of energy consumption is given based on the criterion of 99% removal of aromatic compounds