39,243 research outputs found
Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
This research is done for the purpose of finding out the effect of Good Governance practice can reduce earnings management practice done by company. This research uses companies registered in manufacture sector in Indonesia Stock Exchange observation period 2005-2007 as samples. Last sample used in this research is 384 years of observation. This research uses OLS method. The result shows that only two variables have significant effect to Earning Management practice which is CEO Duality and controlling shareholder existence. Other independent variables such as independent commissioner and audit committee and also shareholder coalition outside the controlling shareholder don’t have any effect to earning management practice in the company. Control variable like coverage analyst and debt don’t have any effect either, to earning management practice existence.Keywords: Good Corporate Governance, Earnings Management, Coverage Analyst, Debt
Quantum cryptography as a retrodiction problem
We propose a quantum key distribution protocol based on a quantum
retrodiction protocol, known as the Mean King problem. The protocol uses a two
way quantum channel. We show security against coherent attacks in a
transmission error free scenario, even if Eve is allowed to attack both
transmissions. This establishes a connection between retrodiction and key
distribution.Comment: 5 pages, 1 figur
Iterative Optimization of Quantum Error Correcting Codes
We introduce a convergent iterative algorithm for finding the optimal coding
and decoding operations for an arbitrary noisy quantum channel. This algorithm
does not require any error syndrome to be corrected completely, and hence also
finds codes outside the usual Knill-Laflamme definition of error correcting
codes. The iteration is shown to improve the figure of merit "channel fidelity"
in every step.Comment: 5 pages, 2 figures, REVTeX 4; stability of algorithm include
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