The Determinants of Corporate Community Contributions: Some Insights From Indonesian Firms

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 Perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan Perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan Perusahaan-Perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions)

Pengaruh Kompetensi Auditor dalam Melakukan Audit Judgment terhadap Kualitas Audit

This study examines the effect of audit judgment competency to the audit quality performed by government external auditor. In this case, audit judgment competency was tested from three aspects, namely the audit expertise, accountability pressure, and the task complexity hypothesized to have an influence on audit quality.The respondents are the auditors of BPK RI. Sampling technic was using a random sampling method. Data are collected using survey questionnaires submitted directly to the respondents. From 200 questionnaires, only 113 questionnaires are used for analyzing. The data analysis was performed by regression analysis using the ordinary least square (OLS) methods.The results show that audit expertise and task complexity have a positive and significant effect on audit quality. While the accountability pressure has a negative and significant effect on audit quality

SURVEY BAWAH PERMUKAAN DAERAH PROSPEK PANASBUMI BUR NI TELONG BERDASARKAN DATA PENGUKURAN GRAVITY

Telah dilakukan survei geofisika dengan metode gravity dikawasan potensi panasbumi (Geothermal) Bur Ni Telong untuk memprediksi struktur bawah permukaan dari kaki gunung Bur Ni Telong, Bener Meriah, Provinsi Aceh. Data percepatan gravitasi diukur menggunakan instrumen Gravitimeter Scintrex CG - 5. Pengukuran data dilakukan dengan sistem grid pada area seluas 4000 x 3500 m2 dengan jumlah titik pengukuran sebanyak 66 titik. Untuk mendapatkan anomaly bouguer lengkap, data gravitasi terlebih dahulu dikoreksi drift dari perhitungan excel dan koreksi pasang surut otomatis terkoreksi pada alat, kemudian dilanjutkan dengan koreksi lintang, koreksi udara bebas, koreksi bouguer dan koreksi terrain. Data anomaly bouguer lengkap selanjutnya digunakan untuk pemodelan 2D dengan software Grav2DC. Hasil pemodelan didapatkan struktur bawah permukaan berupa patahan normal (normal fault) dari kawasan panasbumi dengan variasi densitas batuan penyusun lapisannya berturut - turut yaitu ? : 3,04 gr/cm3 sebagai batuan basalt, ? : 3,31 gr/cm3 sebagai batuan gabro, dan ? : 3,56 gr/cm3 berupa mineral sulfida (sphalerite) dan mineral logam (siderite dan limonit).Kata Kunci:Metode Gravity, densitas batuan, panasbumi, pemodelan 2D, normal fault, gunung api Bur Ni Telong

Inferring Student's Chat Topic in Colloquial Arabic Text using Semantic Representation

Since the colloquial Arabic is now widespread it is required to describe the collection and classification of a multi-dialectal corpus of Arabic. Nowadays, colloquial multi-dialectal comes in almost country based forms such as Egyptian, Iraqi, Levantine, Tunisian, etc. This paper discusses a new method for analyzing the conversation of the educational chat room using Corpus for Palestinian Arabic and Stanford Tagger. This method represents the key words using semantic net-like representation to obtain the main subjects of the conversation. The main subject of the chat is obtained using the proposed method which shows a high accuracy. Using Arabic Corpus, Stanford Tagger and percentage of words will add more accuracy. The study also examines the effect of pivot distribution based on occurrences and betweeness values of the pivots over the text. This study examines some of the characteristics of the texts written in colloquial Arabic dialect and analyzes the free expressive Arabic statements. The results of the paper show that the core can be determined by combining both the occurrences and the distribution of the word over the conversation

Distributed space-time block coding in cooperative relay networks with application in cognitive radio

Spatial diversity is an effective technique to combat the effects of severe fading in wireless environments. Recently, cooperative communications has emerged as an attractive communications paradigm that can introduce a new form of spatial diversity which is known as cooperative diversity, that can enhance system reliability without sacrificing the scarce bandwidth resource or consuming more transmit power. It enables single-antenna terminals in a wireless relay network to share their antennas to form a virtual antenna array on the basis of their distributed locations. As such, the same diversity gains as in multi-input multi-output systems can be achieved without requiring multiple-antenna terminals. In this thesis, a new approach to cooperative communications via distributed extended orthogonal space-time block coding (D-EO-STBC) based on limited partial feedback is proposed for cooperative relay networks with three and four relay nodes and then generalized for an arbitrary number of relay nodes. This scheme can achieve full cooperative diversity and full transmission rate in addition to array gain, and it has certain properties that make it alluring for practical systems such as orthogonality, flexibility, low computational complexity and decoding delay, and high robustness to node failure. Versions of the closed-loop D-EO-STBC scheme based on cooperative orthogonal frequency division multiplexing type transmission are also proposed for both flat and frequency-selective fading channels which can overcome imperfect synchronization in the network. As such, this proposed technique can effectively cope with the effects of fading and timing errors. Moreover, to increase the end-to-end data rate, this scheme is extended for two-way relay networks through a three-time slot framework. On the other hand, to substantially reduce the feedback channel overhead, limited feedback approaches based on parameter quantization are proposed. In particular, an optimal one-bit partial feedback approach is proposed for the generalized D-O-STBC scheme to maximize the array gain. To further enhance the end-to-end bit error rate performance of the cooperative relay system, a relay selection scheme based on D-EO-STBC is then proposed. Finally, to highlight the utility of the proposed D-EO-STBC scheme, an application to cognitive radio is studied

Challenges and solutions in measuring computer power supply efficiency for 80 PLUS® certification

Journal ArticleThis paper discusses the techniques, challenges, and results of measuring computer power supply (CPS) efficiency, power factor (PF), and input harmonic currents for the 80 PLUS® program since its beginning in 2002. To date, over 750 power supplies have been tested with many certified for the 80 PLUS® program. In spite of the large number of power supplies tested and years of testing, there is uncertainty within the computer power supply industry about the correct method for measuring efficiency, power factor, and harmonics. Moreover, in order to improve efficiency at light loading, manufacturers are adopting a duty-cycle control approach to power factor correction that raises even more questions on the proper measurement techniques. This paper presents detailed results of years of computer power supply testing, provides a detailed technical analysis on measurement accuracy with background on why specific measurement techniques were adopted, and looks to the future on upcoming technical difficulties and offers solutions for overcoming these difficulties

Faster magnetic resonance imaging in emergency room patients with right lower quadrant pain and suspected acute appendicitis

Purpose: Emergency Departments (ED) are becoming busier, with a resultant increase in the number of imaging referrals. The purpose of this study was to assess the diagnostic accuracy of an abbreviated two sequence magnetic resonance (MR) protocol for evaluating ED patients with right lower quadrant pain and suspected acute appendicitis, with a view to expediting patient turnaround times and imaging costs. Material and methods: Fifty patients (49 females, one male; mean age 25.4 ± 5.2 years) who underwent ED MR imaging from July 2014 to March 2015 for right lower quadrant pain were retrospectively reviewed. MR abdomen/pelvis was performed on 1.5 T MR obtaining axial T1 gradient echo in/out of phase, transverse fast spin echo T2 with fat sat/motion correction, axial/coronal T2 HASTE (half-Fourier acquisition single-shot turbo spin-echo), and axial DWI (diffusion-weighted imaging) sequences. Images were reviewed by two fellowship-trained radiologists on a five-point confidence scale. Mean acquisition/interpretation times for the standard departmental protocol and the proposed abbreviated MR protocol (comprising T2 HASTE and DWI images) were calculated. Sensitivity, specificity, and diagnostic accuracy for the abbreviated protocol against the full protocol were also calculated. Results: Mean scanning time for abbreviated protocol and standard protocol was calculated to be 21.1 minutes and 40.5 minutes, respectively. Mean interpretation time for abbreviated protocol for reader one and two was 4.1 ± 1.5 minutes and 4.5 ± 1.4 minutes, respectively, and for standard protocol was 8.1 ± 1.8 minutes and 7.1 ± 1.4 minutes, respectively. Sensitivity, specificity, and accuracy for the FAST protocol were calculated to be 100% each for reader one and 75%, 100%, and 94%, respectively, for reader two. Conclusions: The proposed abbreviated MR protocol has comparable diagnostic accuracy in diagnosing ED patients with right lower quadrant pain, with significant reduction in imaging/interpretation times. It thus has the potential to be implemented in ED imaging with significant reduction in patient turnaround times and costs

Market Access Analysis of Biologics and Small-Molecule Inhibitors for Inflammatory Bowel Disease Among US Health Insurance Policies.

BACKGROUND AND AIMS:Treatment pathways for ulcerative colitis (UC) and Crohn's disease (CD) are shifting to a more individualized, risk-stratified approach. The perception is that insurance policies may not have implemented this paradigm shift, particularly regarding access to newer agents. We evaluated patient access to advanced therapies by analyzing policy information from the Managed Markets Insight and Technology database. METHODS:Coverage status as of December 2018 for all US lives was queried for adalimumab, infliximab, infliximab-dyyb, tofacitinib, ustekinumab, and vedolizumab by indication (UC and/or CD) and medical or pharmacy coverage benefit. Coverage status was classified by the number of biologic steps before access to specified drug as "No Biologic," "1 Prior Biologic," "2+ Prior Biologics," "Not Covered." Unknown lives were excluded from the analyses. RESULTS:Coverage analysis was available for approximately 302 million lives under each medical and pharmacy benefit. Our analysis indicates that approximately half of covered lives had access to all agents (except tofacitinib) as first-line therapy; two-thirds had access after one biologic exposure. Among newer agents, vedolizumab had the widest coverage. For indications of UC and CD, 81% of known lives had access to vedolizumab with no prior biologic exposure required ("No Biologic"), 95% after "No Biologic" + "1 prior Biologic." Geographic variations were identified for coverage patterns. CONCLUSIONS:This US-based healthcare policy analysis points to an increased access to advanced therapies for UC and CD. An individualized, risk-stratified treatment approach integrating advanced therapies, including those recently approved, into treatment pathways for UC and CD is feasible

The Evolution of Embedding Metadata in Blockchain Transactions

The use of blockchains is growing every day, and their utility has greatly expanded from sending and receiving crypto-coins to smart-contracts and decentralized autonomous organizations. Modern blockchains underpin a variety of applications: from designing a global identity to improving satellite connectivity. In our research we look at the ability of blockchains to store metadata in an increasing volume of transactions and with evolving focus of utilization. We further show that basic approaches to improving blockchain privacy also rely on embedding metadata. This paper identifies and classifies real-life blockchain transactions embedding metadata of a number of major protocols running essentially over the bitcoin blockchain. The empirical analysis here presents the evolution of metadata utilization in the recent years, and the discussion suggests steps towards preventing criminal use. Metadata are relevant to any blockchain, and our analysis considers primarily bitcoin as a case study. The paper concludes that simultaneously with both expanding legitimate utilization of embedded metadata and expanding blockchain functionality, the applied research on improving anonymity and security must also attempt to protect against blockchain abuse