Pengaruh Moralitas Aparat, Kesesuaian Kompensasi, dan Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Kampar)

This study aims to examine and analyze the effect of apparatus morality, suitability of reward, and compliance to accounting rules on the tendency of accounting fraud. The population on this research was SKPD at Kampar Regency. The sampling technique using purposive sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 99 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using simple linear regression analysis and moderated regression analysis (MRA) approach. The results of this study show that first, apparatus morality significant affect on the tendency of accounting fraud, where the significant value are 0,047<0,05. Second, the suitability of reward significant affect on the tendency of accounting fraud, where the sicnificant value are 0,034<0,05. Third, the compliance to accounting rules significant affect on the tendency of accounting fraud, where the sicnificant value are 0,33<0,05

Modelling estuarine biogeochemical dynamics: from the local to the global scale

Estuaries act as strong carbon and nutrient filters and are relevant contributors to the atmospheric CO2 budget. They thus play an important, yet poorly constrained, role for global biogeochemical cycles and climate. This manuscript reviews recent developments in the modelling of estuarine biogeochemical dynamics. The first part provides an overview of the dominant physical and biogeochemical processes that control the transformations and fluxes of carbon and nutrients along the estuarine gradient. It highlights the tight links between estuarine geometry, hydrodynamics and scalar transport, as well as the role of transient and nonlinear dynamics. The most important biogeochemical processes are then discussed in the context of key biogeochemical indicators such as the net ecosystem metabolism (NEM), air–water CO2 fluxes, nutrient-filtering capacities and element budgets. In the second part of the paper, we illustrate, on the basis of local estuarine modelling studies, the power of reaction-transport models (RTMs) in understanding and quantifying estuarine biogeochemical dynamics. We show how a combination of RTM and high-resolution data can help disentangle the complex process interplay, which underlies the estuarine NEM, carbon and nutrient fluxes, and how such approaches can provide integrated assessments of the air–water CO2 fluxes along river–estuary–coastal zone continua. In addition, trends in estuarine biogeochemical dynamics across estuarine geometries and environmental scenario are explored, and the results are discussed in the context of improving the modelling of estuarine carbon and CO2 dynamics at regional and global scales

Asymmetries in symmetric quantum walks on two-dimensional networks

We study numerically the behavior of continuous-time quantum walks over networks which are topologically equivalent to square lattices. On short time scales, when placing the initial excitation at a corner of the network, we observe a fast, directed transport through the network to the opposite corner. This transport is not ballistic in nature, but rather produced by quantum mechanical interference. In the long time limit, certain walks show an asymmetric limiting probability distribution; this feature depends on the starting site and, remarkably, on the precise size of the network. The limiting probability distributions show patterns which are correlated with the initial condition. This might have consequences for the application of continuous time quantum walk algorithms.Comment: 9 pages, 12 figures, revtex

Thermal Conductivity Enhancement of Al2O3 Nanofluid in Ethylene Glycol and Water Mixture

AbstractThe ability of nanofluids that exhibits enhanced thermal performance is acknowledged by researchers through studies since decades ago. However, the observation of thermal properties for nanofluids in water and ethylene glycol based is not fully explored yet. Hence, this paper presents the thermal conductivity of water and ethylene glycol (EG) based Al2O3 nanofluid. The 13 nm sized Al2O3 nanoparticles were dispersed into three different volume ratio of water: EG such as 40:60, 50:50 and 60:40 using a two-step method. The measurement of thermal conductivity was performed using KD2 Pro Thermal Properties Analyzer at working temperatures of 30 to 70 ̊C for volume concentration of 0.5 to 2.0%. The results indicate that the thermal conductivity increases with the increase of nanofluid concentration and temperature. While the percentage of ethylene glycol increase, the range of thermal conductivity decreases due to ethylene glycol properties. The measurement data of the nanofluids give maximum enhancement of thermal conductivity at condition 2.0% volume concentration, temperature of 70 ̊C and for all base fluid

Quantum transport on two-dimensional regular graphs

We study the quantum-mechanical transport on two-dimensional graphs by means of continuous-time quantum walks and analyse the effect of different boundary conditions (BCs). For periodic BCs in both directions, i.e., for tori, the problem can be treated in a large measure analytically. Some of these results carry over to graphs which obey open boundary conditions (OBCs), such as cylinders or rectangles. Under OBCs the long time transition probabilities (LPs) also display asymmetries for certain graphs, as a function of their particular sizes. Interestingly, these effects do not show up in the marginal distributions, obtained by summing the LPs along one direction.Comment: 22 pages, 11 figure, acceted for publication in J.Phys.