705 research outputs found
North Sea reserve appreciation, production, and depletion
Oil field "growth" has become a well-recognized phenomenon in mature, well-explored provinces such as the United States leading to the continual under-estimation in oil production forecasts. This working paper explores the role of field growth, what is here called reserve appreciation, in newer oil-producing provinces, such as the North Sea, which have also generally exceeded earlier forecasts of production levels. The analysis seeks to determine the regularities in North Sea reserve appreciation as a function of the years produced, the size of the field, the time period, and whether location in the Norwegian or UK sector matters, using standard panel regression techniques. The analysis finds that the reserves in North Sea oil producing fields have appreciated at rates varying between 2% and 3% pr annum, with the notable exception of mid-sized oil reserves. In the end, about one-quarter of 1996 production from the North Sea can be attributed to reserve appreciation. This result indicates that, although reserve appreciation is important in the North Sea, new discoveries are the primary source of the greater than expected production from this oil producing province
Analisis Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011
The purpose of this research is to find out empirical evidence of the affectof corporate governance mechanisms and firm size to earnings management in manufacturing companies. The variable examined in this research is institutional ownership, managerial ownership, proportion of independent board of commissioners, board of commissioner, audit committee, audit quality were measure by industry specialize audit firm, and firm size. Earning management measured with real earning management. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange on period of 2009-2011. Total sample in this research are 43 companies that selected with purposive sampling method. The analysis method of this research using multiple regression and statistic descriptive. The results of this research indicate that proportion of independent board of commissioners and quality were measure by industry specialize audit firm, had significant influence to earning management. Whereas institutional ownership, managerial ownership, board of commissioner, audit committee and firm size had not significant influence to earning management.Keyword : Earnings Management, Institutional Ownership, ManagerialOwnership, Proportion of Independent Board of Commissioners, Board of Commissioner, Audit Committee, Audit Quality were measure by Industry Specialize Audit Firm, Firm Siz
Pengaruh Gaya Kepemimpinan terhadap Kepuasan Kerja Auditor dengan Kompleksitas Tugas dan Locus Of Control sebagai Variabel Moderating (Studi Survei pada Kap di Pekanbaru dan Padang)
The study was conducted using a survey method. With the aim to empirical evidence that the effect of leadership style to relation job satisfaction with task complexity and locus of control as moderated of Public Accountant Offices in the city of Pekanbaru and Padang. The population in this study were 13 Public accountant offices in the city of Pekanbaru and Padang. Samples taken are 36 respondents. The type of data used is primary data by using questionnaire method of data collection. Data analysis methods are used MRA (moderated regression analysis) with SPSS Version, 17.0. The results of this study indicate that leadership style effect on the job satisfaction with a t-value of 3,961, 2,032 T-table, a significant 0.000. Leadership style affect on the job satisfaction with moderated by task complexity with a t-value of- 2,603, 2,035 t-table, significant 0.014. Leadership style affect on the job satisfaction with moderated by locus of control with a t-value of 2,296, 2,035 t-table, a significant 0.028.Keywords: Leadership style, task complexity, locus of control and job satisfactio
Pengaruh Keadilan, Self Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan terhadap Persepsi Wajib Pajak dalam Tindakan Penggelapan Pajak (Studi Empiris pada Wajib Pajak Badan yang Terdaftar di Kpp Pratama Tampan Pekanbaru)
The research aims to examine the influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. Object of this research taxpayer were registered in KPP Pratama Pekanbaru. There are one hundred questionnaires were sent, but only fourty four questionnaires were returned. That data are analyzed by multiple regression method and SPSS program version 19. The variables were examined are influence of fairness, self assessment system, discriminant and the probability of cheat detact to taxpayer perceptions about tax evasion. The results of this research showed that fairness has an effect on taxpayer perceptions about ta evasion with 0,000 significance, the self assessment system has an effect on taxpayer perceptions about tax evasion with 0,000 significance, discriminant has no effect on taxpayer perceptions about tax evasion with 0,427 significance and the probability of cheat detact has an effect on taxpayer perceptions about tax evasion with 0,006 significance. The results of this research also showed that coefficient determinant is 89,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research
Tackling MARCKS-PIP3 circuit attenuates fibroblast activation and fibrosis progression.
Targeting activated fibroblasts, including myofibroblast differentiation, has emerged as a key therapeutic strategy in patients with idiopathic pulmonary fibrosis (IPF). However, there is no available therapy capable of selectively eradicating myofibroblasts or limiting their genesis. Through an integrative analysis of the regulator genes that are responsible for the activation of IPF fibroblasts, we noticed the phosphatidylinositol 4,5-bisphosphate (PIP2)-binding protein, myristoylated alanine-rich C-kinase substrate (MARCKS), as a potential target molecule for IPF. Herein, we have employed a 25-mer novel peptide, MARCKS phosphorylation site domain sequence (MPS), to determine if MARCKS inhibition reduces pulmonary fibrosis through the inactivation of PI3K/protein kinase B (AKT) signaling in fibroblast cells. We first observed that higher levels of MARCKS phosphorylation and the myofibroblast marker α-smooth muscle actin (α-SMA) were notably overexpressed in all tested IPF lung tissues and fibroblast cells. Treatment with the MPS peptide suppressed levels of MARCKS phosphorylation in primary IPF fibroblasts. A kinetic assay confirmed that this peptide binds to phospholipids, particularly PIP2, with a dissociation constant of 17.64 nM. As expected, a decrease of phosphatidylinositol (3,4,5)-trisphosphate pools and AKT activity occurred in MPS-treated IPF fibroblast cells. MPS peptide was demonstrated to impair cell proliferation, invasion, and migration in multiple IPF fibroblast cells in vitro as well as to reduce pulmonary fibrosis in bleomycin-treated mice in vivo. Surprisingly, we found that MPS peptide decreases α-SMA expression and synergistically interacts with nintedanib treatment in IPF fibroblasts. Our data suggest MARCKS as a druggable target in pulmonary fibrosis and also provide a promising antifibrotic agent that may lead to effective IPF treatments.-Yang, D. C., Li, J.-M., Xu, J., Oldham, J., Phan, S. H., Last, J. A., Wu, R., Chen, C.-H. Tackling MARCKS-PIP3 circuit attenuates fibroblast activation and fibrosis progression
Wireless data performance in multi-cell scenarios
The performance of wireless data systems has been extensively studied in the context of a single base station. In the present paper we investigate the flow-level performance in networks with multiple base stations. We specifically examine the complex, dynamic interaction introduced by the strong impact of interference from neighboring base stations. We derive two types of lower and upper bounds for the number of active flows, transfer delays and flow throughputs in the various cells. While the first type of bounds are rather rough and simple to compute, the second type of bounds are sharper, but harder to calculate. In order to obtain closed-form estimates for the latter bounds, we introduce two limit regimes, termed fluid and quasi-stationary regime, where the system dynamics evolve on a very fast and a very slow time scale, respectively. Importantly, the performance in both limit regimes is insensitive, thus yielding simple, explicit estimates that render the detailed statistical characteristics of the system largely irrelevant. Numerical experiments show that the upper bounds evaluated in the quasi-stationary regime provide conservative and extremely tight approximations
Persepsi, Sikap, dan Motivasi Hedonis terhadap Keputusan Pembelian Produk Fashion secara Online
Pertumbuhan pengguna internet dalam beberapa tahun terakhir meningkat dengan sangat pesat. Peningkatan jumlah pengguna internet juga dibarengi dengan peningkatan penghasilan pertahun serta peningkatan tingkat pengeluaran pribadi. Faktor psikologis pribadi berpengaruh terhadap keputusan pembelian. Tujuan penelitian ini adalah untuk mengetahui pengaruh Persepsi, sikap, motivasi hedonis terhadap keputusan pembelian. Jenis Penelitian yang digunakan dalam penelitian ini merupakan penelitian asosiatif. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Populasi dalam penelitian ini sebanyak 1.047 Mahasiswa jurusan manajemen Fakultas Ekonomi, sampel dari penelitian ini adalah 50 orang responden yang aktif melakukan transaksi belanja online. Hasil penelitian menunjukkan bahwa persepsi, sikap, motivasi belanja hedonis berpengaruh secara simultan dan parsial terhadap keputusan pembelian. Disarankan bagi penjual yang berkecimpung dalam usaha belanja online agar memperhatikan faktor-faktor psikologis pribadi, sehingga konsumen akan merasa puas dan akan kembali lagi untuk melakukan pembelian ulang. Kata kunci: persepsi, sikap, motivasi belanja hedonis, keputusan pembelia
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