The Environment of M85 optical transient 2006-1: constraints on the progenitor age and mass

M85 optical transient 2006-1 (M85 OT 2006-1) is the most luminous member of the small family of V838 Mon-like objects, whose nature is still a mystery. This event took place in the Virgo cluster of galaxies and peaked at an absolute magnitude of I~-13. Here we present Hubble Space Telescope images of M85 OT 2006-1 and its environment, taken before and after the eruption, along with a spectrum of the host galaxy at the transient location. We find that the progenitor of M85 OT 2006-1 was not associated with any star forming region. The g and z-band absolute magnitudes of the progenitor were fainter than about -4 and -6 mag, respectively. Therefore, we can set a lower limit of ~50 Myr on the age of the youngest stars at the location of the progenitor that corresponds to a mass of <7 solar mass. Previously published line indices suggest that M85 has a mean stellar age of 1.6+/-0.3 Gyr. If this mean age is representative of the progenitor of M85 OT 2006-1, then we can further constrain its mass to be less than 2 solar mass. We compare the energetics and mass limit derived for the M85 OT 2006-1 progenitor with those expected from a simple model of violent stellar mergers. Combined with further modeling, these new clues may ultimately reveal the true nature of these puzzling events.Comment: 4 pages, accepted to Ap

Democratization in a passive dendritic tree : an analytical investigation

One way to achieve amplification of distal synaptic inputs on a dendritic tree is to scale the amplitude and/or duration of the synaptic conductance with its distance from the soma. This is an example of what is often referred to as “dendritic democracy”. Although well studied experimentally, to date this phenomenon has not been thoroughly explored from a mathematical perspective. In this paper we adopt a passive model of a dendritic tree with distributed excitatory synaptic conductances and analyze a number of key measures of democracy. In particular, via moment methods we derive laws for the transport, from synapse to soma, of strength, characteristic time, and dispersion. These laws lead immediately to synaptic scalings that overcome attenuation with distance. We follow this with a Neumann approximation of Green’s representation that readily produces the synaptic scaling that democratizes the peak somatic voltage response. Results are obtained for both idealized geometries and for the more realistic geometry of a rat CA1 pyramidal cell. For each measure of democratization we produce and contrast the synaptic scaling associated with treating the synapse as either a conductance change or a current injection. We find that our respective scalings agree up to a critical distance from the soma and we reveal how this critical distance decreases with decreasing branch radius

On the possibility of magneto-structural correlations: detailed studies of di-nickel carboxylate complexes

A series of water-bridged dinickel complexes of the general formula [Ni&lt;sub&gt;2&lt;/sub&gt;(μ&lt;sub&gt;2&lt;/sub&gt;-OH&lt;sub&gt;2&lt;/sub&gt;)(μ2- O&lt;sub&gt;2&lt;/sub&gt;C&lt;sup&gt;t&lt;/sup&gt;Bu)&lt;sub&gt;2&lt;/sub&gt;(O&lt;sub&gt;2&lt;/sub&gt;C&lt;sup&gt;t&lt;/sup&gt;Bu)2(L)(L0)] (L = HO&lt;sub&gt;2&lt;/sub&gt;C&lt;sup&gt;t&lt;/sup&gt;Bu, L0 = HO&lt;sub&gt;2&lt;/sub&gt;C&lt;sup&gt;t&lt;/sup&gt;Bu (1), pyridine (2), 3-methylpyridine (4); L = L0 = pyridine (3), 3-methylpyridine (5)) has been synthesized and structurally characterized by X-ray crystallography. The magnetic properties have been probed by magnetometry and EPR spectroscopy, and detailed measurements show that the axial zero-field splitting, D, of the nickel(ii) ions is on the same order as the isotropic exchange interaction, J, between the nickel sites. The isotropic exchange interaction can be related to the angle between the nickel centers and the bridging water molecule, while the magnitude of D can be related to the coordination sphere at the nickel sites

Analisis Pelaksanaan Audit Internal terhadap Pengendalian Internal Penerimaan & Pengeluaran Kas dalam Rangka Menemukan Fraud - Kasus pada PT XYZ

Penelitian ini bertujuan untuk mengetahui apakah teknik audit internal yang diterapkan oleh PT XYZ di Jakarta sebagai aktivitas pemeriksaan dan penilaian Perusahaan secara menyeluruh yang membantu semua tingkatan manajemen dalam melaksanakan tanggung jawabnya telah berjalan secara memadai pada penerimaan kas dan pengeluaran kas. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kualitatif. Data primer didapat dari responden melalui observasi, kuesioner, dan wawancara yang berprofesi sebagai auditor internal. Data sekunder didapat melalui dokumen yang berasal dari Perusahaan. Berdasarkan penelitian yang telah dilakukan pada PT XYZ di Jakarta, dapat disimpulkan bahwa inspeksi sebagai teknik audit internal yang digunakan dalam menemukan fraud pada penerimaan kas dan pengeluaran kas telah berjalan secara memadai. Kata kunci: teknik audit internal, penerimaan kas, pengeluaran kas This research aims to determine whether the internal audit technique applied by XYZ Company in Jakarta as the activity and examination of the company\u27s overall assessment that helps all levels of management in carrying out its responsibilities adequately run well on the cash receipt and cash disbursement. In this research, data analysis method used is the qualitative approach. The primary data obtained from the respondents by doing observation, questionnaires, and interviews who works as internal auditor. And then, the secondary data obtained through documents derived from the company. Based on the research which has been done at the XYZ Company in Jakarta, it could be concluded that inspection as the internal audit technique which used in detecting fraud at cash receipt and cash disbursement has been adequately well. Keywords: Internal audit technique, cash receipt, cash disbursement Daftar Pustaka Agoes, Sukrisno. (2008). Auditing: (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik, Jilid I, Edisi 3. Jakarta: Fakultas Ekonomi Universitas Indonesia. Arens, Alvin A., Elder, Randal J., Beasley, Mark S. (2014). Auditing and Assurance Services: An Integrated Approach, Edisi 15. England: Pearson Education Limited. Badan Pengendalian Internal Universitas Muhammadiyah Malang (26 Maret, 2013). Identifikasi Bentuk-Bentuk Penggelapan. 25 September, 2014. http://bpi.umm.ac.id/home.php?c=1710-5 Badan Pengawas Keuangan Dan Pembangunan. (2008). Fraud Auditing. Edisi 5. Bogor: Pusdiklatwas BPKP. Boynton, William C., Jhonson, Raymond N., & Kell, Walter G. (2003). Modern Auditing, Jilid II, Edisi 7. Jakarta: Erlangga. Bungin, Burhan. (2010). Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik dan Ilmu Sosial Lainnya. Jakarta: Kencana Prenama Media Group. Champion, Dean J. (1990). Basic Statistic For Social Research. San Fransisco: Chandler Publisher. Ekawati, Rian. (5 Juni, 2013). Akuntansi dan Pengendalian Intern Terhadap Kas. 22 September, 2014. http://www.slideshare.net/ekawatirian/bab-1-akuntansi-dan-pengendalian-intern-terhadap-kas Fahmi, Wahyudin, & Yuliawati. (8 Desember 2006). Bapepam: Akuntan dan Great River Terlibat Konspirasi. 9 Oktober, 2014. http://www.tempo.co/read/news/2006/12/08/05689121/Bapepam-Akuntan-dan-Great-River-Terlibat-Konspirasi Halim, Abdul. (2001). Auditing I: Dasar-Dasar Audit Laporan Keuangan. Yogyakarta: Unit Penerbit dan Percetakan AMP YKPN. Hall, James A. (2004). Sistem Informasi Akuntansi, Buku I. (Amir Abadi Jusuf, Penerjemah). Jakarta: Salemba Empat. Harahap, Sofyan S. (2001). Analisis Kritis Atas Laporan Keuangan, Edisi Revisi. Jakarta: Raja Garafindo Pustaka Utama. Harrison, Walter T., Horngren, Charles T., Thomas, C. William., Suwardy, Themin. (2012). Akuntansi Keuangan International Financial Reporting Standards-IFRS, Edisi 8, Jilid I. (Gina Gania, Penerjemah). Jakarta: Erlangga Horngren, Charles T., Harrison, Walter T., Oliver, M. Suzanne. (2009). Accounting, Edisi 8. New Jersey: Pearson. Institut Akuntan Publik Indonesia. (2008). Panduan Audit Entitas Bisnis Kecil. Jakarta: Salemba Empat. Karni, Soejono. (2000). Auditing Audit Khusus & Audit Forensik dalam Praktik. Jakarta: FE UI. Kieso, Donald E., Weygandt, Jerry J., & Warfield, Terry D. (2002). Akuntansi Intermediate, Edisi 10, Jilid 1. (Emil Salim, Penerjemah). Jakarta: Erlangga. Konsorsium Organisasi Profesi Audit Internal. (2004). Standar Profesional Audit Internal, Jilid 1. Jakarta: Yayasan Pendidikan Internal Audit. Kusnadi. (2000). Akuntansi Keuangan Menengah (Intermediate), Prinsip, Prosedur & metode, Edisi I. Malang: Universitas Brawijaya. La Midjan, & Susanto, Azhar. (2001). Sistem Informasi Akuntansi. Jakarta: PT Gramedia Pustaka Utama. Kumaat, Valery G. (2011). Internal Audit. Jakarta: Erlangga Marshall, Romney B., & Steinbart, Paul J. (2004). Akuntansi Sistem Informasi, Buku I, Edisi 9. (Widyanahar, Penerjemah). Jakarta: Salemba Empat. Messier, William F., Glover, Steven M., & Prawitt, Douglas F. (2005). Jasa Audit dan Assurance Pendekatan Sistematis, Buku 2, Edisi 4. Jakarta: Salemba Empat. Moleong, Lexy J. (2008). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya. Moeller, R., Brinks. (2005). Modern Internal Auditing. New Jersey: John Wiley & Sons. Mulyadi, Puradiredja. (2002). Auditing, Edisi 6. Jakarta: Salemba Empat. Mulyadi. (2008). Sistem Akuntansi, Edisi 3, Cetakan 4. Jakarta: Salemba Empat. Mulyadi. (2010). Auditing, Jilid I, Cetakan 7. Jakarta: Salemba Empat. Undang-Undang Republik Indonesia Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara Peraturan Pemerintah Republik Indonesia Nomor 45 Tahun 2005 Tentang Pendirian, Pengurusan, Pengawasan Dan Pembubaran Badan Usaha Milik Negara Pickett, K.H. Spencer. (2005). The Essential Handbook of Internal Auditing. New Jersey: John Wiley and Sons. Prianti, Martina. (7 November, 2007). Penggelapan Pajak Asian Agri Harus Masuk Pengadilan: Semua Aset Perusahaan Pemilik Asian Agri Bisa Dibekukan. 26 September, 2014. http://www.ortax.org/ortax/?mod =berita&page=show&id=548&q=agri&hlm=63 Sawyer, Lawrence B., Dittenhofer, Mortimer A., & Scheiner, James H. (2005). Audit Internal Sawyer, Edisi 5, Buku 1. (Desi Adhariani, Penerjemah). Jakarta: Salemba Empat. Sekaran, Uma. (2011). Metode Penelitian untuk Bisnis, Edisi 4, Buku 2. (Kwan Men Yon, Penerjemah). Jakarta: Salemba Empat. Smith, Jay M., Skousen, K. Fred., (1996). Akuntansi Intermediate, Edisi 9, Jilid I. Jakarta: Erlangga. Soemarso. (2002). Akuntansi Suatu Pengantar. Jakarta: Salemba Empat. Subaweh, Imam. (20 juni, 2014), Teknik Audit Berbantuan Komputer. 26 September, 2014. http://imas.staff.gunadarma.ac.id/Downloads/files/3559 5/3-Teknik+Audit.pdf Sugiyono. (2010). Metode Penelitian Kuantitatif Kualitatif R & D. Bandung: Alfabeta. Sugiyono. (2012). Memahami Penelitian Kualitatif. Bandung: Alfabeta. Tuanakotta, Theodorus M. (2001). Teori Akuntansi, Buku 2, Edisi 8. Jakarta: Fakultas Ekonomi Universitas Indonesia. The International Professional Practices Framework. (2009). Definisi Audit Internal Pada IPPF 2009. 5 September, 2014. http://auditorinternal.com/2010/01/18/definisi-audit-internal-pada-ippf-2009/ Tugiman, Hiro. 2006. Standar Profesional Audit Internal. Yogyakarta: Kanisius. Tunggal, Amin W. (2012). The Fraud Audit Mencegah dan Mendeteksi Kecurangan Akuntansi. Jakarta: Harvarindo

A risk prediction model for the assessment and triage of women with hypertensive disorders of pregnancy in low-resourced settings: the miniPIERS (Pre-eclampsia Integrated Estimate of RiSk) multi-country prospective cohort study.

BACKGROUND: Pre-eclampsia/eclampsia are leading causes of maternal mortality and morbidity, particularly in low- and middle- income countries (LMICs). We developed the miniPIERS risk prediction model to provide a simple, evidence-based tool to identify pregnant women in LMICs at increased risk of death or major hypertensive-related complications. METHODS AND FINDINGS: From 1 July 2008 to 31 March 2012, in five LMICs, data were collected prospectively on 2,081 women with any hypertensive disorder of pregnancy admitted to a participating centre. Candidate predictors collected within 24 hours of admission were entered into a step-wise backward elimination logistic regression model to predict a composite adverse maternal outcome within 48 hours of admission. Model internal validation was accomplished by bootstrapping and external validation was completed using data from 1,300 women in the Pre-eclampsia Integrated Estimate of RiSk (fullPIERS) dataset. Predictive performance was assessed for calibration, discrimination, and stratification capacity. The final miniPIERS model included: parity (nulliparous versus multiparous); gestational age on admission; headache/visual disturbances; chest pain/dyspnoea; vaginal bleeding with abdominal pain; systolic blood pressure; and dipstick proteinuria. The miniPIERS model was well-calibrated and had an area under the receiver operating characteristic curve (AUC ROC) of 0.768 (95% CI 0.735-0.801) with an average optimism of 0.037. External validation AUC ROC was 0.713 (95% CI 0.658-0.768). A predicted probability ≥25% to define a positive test classified women with 85.5% accuracy. Limitations of this study include the composite outcome and the broad inclusion criteria of any hypertensive disorder of pregnancy. This broad approach was used to optimize model generalizability. CONCLUSIONS: The miniPIERS model shows reasonable ability to identify women at increased risk of adverse maternal outcomes associated with the hypertensive disorders of pregnancy. It could be used in LMICs to identify women who would benefit most from interventions such as magnesium sulphate, antihypertensives, or transportation to a higher level of care

First narrow-band search for continuous gravitational waves from known pulsars in advanced detector data

Spinning neutron stars asymmetric with respect to their rotation axis are potential sources of continuous gravitational waves for ground-based interferometric detectors. In the case of known pulsars a fully coherent search, based on matched filtering, which uses the position and rotational parameters obtained from electromagnetic observations, can be carried out. Matched filtering maximizes the signalto- noise (SNR) ratio, but a large sensitivity loss is expected in case of even a very small mismatch between the assumed and the true signal parameters. For this reason, narrow-band analysis methods have been developed, allowing a fully coherent search for gravitational waves from known pulsars over a fraction of a hertz and several spin-down values. In this paper we describe a narrow-band search of 11 pulsars using data from Advanced LIGO’s first observing run. Although we have found several initial outliers, further studies show no significant evidence for the presence of a gravitational wave signal. Finally, we have placed upper limits on the signal strain amplitude lower than the spin-down limit for 5 of the 11 targets over the bands searched; in the case of J1813-1749 the spin-down limit has been beaten for the first time. For an additional 3 targets, the median upper limit across the search bands is below the spin-down limit. This is the most sensitive narrow-band search for continuous gravitational waves carried out so far