Analysis of Going Concern Audit Opinion Receiving Trends at Property Companies in Indonesia

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. “This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision”. This study aims to determine the effect of financial distress, debt default, and company size on going concern audit opinion. This research uses quantitative research methods. This research data uses secondary data through documentation and literature studies. “The population in this study are property companies listed on the Indonesia Stock Exchange in 2016 – 2018. “The sample in this study amounted to 171 observational data from 57 companies selected using the purposive sampling method”The analysis used in this study is logistic regression analysis at the 5% significance level. “The results of hypothesis testing show that financial distress and company size do not affect going concern audit opinion, while debt default has a significant positive effect on going concern audit opinion”. Keywords: Going concern Audit Opinion, Financial distress, Debt default, Firm Size DOI: 10.7176/RJFA/11-18-03 Publication date:September 30th 202

FPGA-based all-digital multi-protocol RFID reader

No abstract available.Not Publishe

Intra-islet GLP-1, but not CCK, is necessary for β-cell function in mouse and human islets

Glucagon-like peptide 1 (GLP-1) and cholecystokinin (CCK) are gut-derived peptide hormones known to play important roles in the regulation of gastrointestinal motility and secretion, appetite, and food intake. We have previously demonstrated that both GLP-1 and CCK are produced in the endocrine pancreas of obese mice. Interestingly, while GLP-1 is well known to stimulate insulin secretion by the pancreatic β-cells, direct evidence of CCK promoting insulin release in human islets remains to be determined. Here, we tested whether islet-derived GLP-1 or CCK is necessary for the full stimulation of insulin secretion. We confirm that mouse pancreatic islets secrete GLP-1 and CCK, but only GLP-1 acts locally within the islet to promote insulin release ex vivo. GLP-1 is exclusively produced in approximately 50% of α-cells in lean mouse islets and 70% of α-cells in human islets, suggesting a paracrine α to β-cell signaling through the β-cell GLP-1 receptor. Additionally, we provide evidence that islet CCK expression is regulated by glucose, but its receptor signaling is not required during glucose-stimulated insulin secretion (GSIS). We also see no increase in GSIS in response to CCK peptides. Importantly, all these findings were confirmed in islets from non-diabetic human donors. In summary, our data suggest no direct role for CCK in stimulating insulin secretion and highlight the critical role of intra-islet GLP-1 signaling in the regulation of human β-cell function

Influence of the Ion Coordination Number on Cation Exchange Reactions with Copper Telluride Nanocrystals

Cu2-xTe nanocubes were used as starting seeds to access metal telluride nanocrystals by cation exchanges at room temperature. The coordination number of the entering cations was found to play an important role in dictating the reaction pathways. The exchanges with tetrahedrally coordinated cations (i.e. with coordination number 4), such as Cd2+ or Hg2+, yielded monocrystalline CdTe or HgTe nanocrystals with Cu2-xTe/CdTe or Cu2-xTe/HgTe Janus-like heterostructures as intermediates. The formation of Janus-like architectures was attributed to the high diffusion rate of the relatively small tetrahedrally coordinated cations, which could rapidly diffuse in the Cu2-xTe NCs and nucleate the CdTe (or HgTe) phase in a preferred region of the host structure. Also, with both Cd2+ and Hg2+ ions the exchange led to wurtzite CdTe and HgTe phases rather than the more stable zinc-blende ones, indicating that the anion framework of the starting Cu2- xTe particles could be more easily deformed to match the anion framework of the metastable wurtzite structures. As hexagonal HgTe had never been reported to date, this represents another case of metastable new phases that can only be accessed by cation exchange. On the other hand, the exchanges involving octahedrally coordinated ions (i.e. with coordination number 6), such as Pb2+ or Sn2+, yielded rock-salt polycrystalline PbTe or SnTe nanocrystals with Cu2-xTe@PbTe or Cu2-xTe@SnTe core@shell architectures at the early stages of the exchange process. In this case, the octahedrally coordinated ions are probably too large to diffuse easily through the Cu2-xTe structure: their limited diffusion rate restricts their initial reaction to the surface of the nanocrystals, where cation exchange is initiated unselectively, leading to core@shell architectures.Comment: 11 pages, 7 figures in J. Am. Chem. Soc, 13 May 201

Embodying scales of Filipina/o American sporting life: transnational sporting cultures and practices in the Filipina/o diaspora

This multi-sited ethnographic study examines how Filipina/o Americans take up sporting cultures and practices in Southern California in the twenty-first century. Sporting cultures and practices broadly refers to playing, actively engaging, and consuming sports. Filipina/o Americans have long been involved in sports since the onset of U.S. colonialism in the Philippines and throughout their migration to, and settlement in the U.S. Despite this legacy, scholarly accounts have thus far neglected how sports are central to the Filipina/o American experience. I emphasize how sports figure prominently in the everyday lives of Filipina/o Americans by documenting the multiple sporting spaces they navigate, including internet sports websites, basketball gyms, sports tournaments, Manny “Pac-Man” Pacquiao family fight nights, Pacquiao boxing matches, and social media spaces. In particular, my work explores how power circulates across intersecting categories of difference, including, race, class, gender, and sexuality as they correspond with sport discourses, embodied meanings/gestures, spatialized practices and sporting ideologies and traditions. I argue that Filipina/o Americans’ involvement in sports provide complicated ways of understanding formations of identity, feelings of belonging, and claims to nationalism. Juxtaposing everyday sporting spaces and arenas, I move to the spectacular sporting body of Manny “Pac-Man” Pacquiao, an eight-time world boxing champion from the Philippines. Drawing from fieldwork conducted in Las Vegas, NV, Arlington, TX, and Southern California, I examine how Pacquiao functions as a transnational icon for Filipina/o Americans. Pacquiao’s success in the “manly art” of boxing has fundamentally challenged stereotypes of Asian bodies as “inferior,” “weak” and “effeminate.” In this way, Pacquiao embodies the literal and metaphoric possibility of Filipina/o American transnational belongings and desires; through affective desires for fulfillment, success, and self-realization. It is through these transnational and digitized renderings that Pacquiao’s racialized masculinity simultaneously becomes a site of celebration, conflict, and contradiction.

A Presença De Alcalóides Em Espécies Botânicas Da Amazônia - Menispermaceae

A list of, Menispermaceae species from the Instituto Nacional de Pesquisas da Amazônia herbarium is, presented with the. respective results of the indicative test of the presence or not of alkaloids. An avaliation of the chemical-alkaloidical characteristics of, this family are also discussed, with emphasis on Amazonian genera.É apresentada uma Lista das espécies da família Menispermaceae, que, possuem representantes no herbário do Instituto Nacional de Pesquisas da Amazônia (IMPA),com os respectivos resultados do teste para indicação da presença ou não de alcalóides Complementa o trabalho um levantamento da constituição químico-alcaloídica da família em geral, dando-se ênfase, especial aos gêneros mencionados para a. América

Análisis DEA de los proveedores de servicios de navegación aérea en el marco de cielo único europeo

Una de las últimas medidas acometidas dentro del marco del programa de Cielo Único Europeo ha sido el desarrollo de un sistema de evaluación de rendimiento (eficiencia) de los servicios de navegación aérea y de las funciones de red en cuatro ámbitos clave: la seguridad, el medio ambiente, la capacidad y la rentabilidad (cost - efficiency). El sistema de evaluación establece en cada ámbito "indicadores" y "objetivos obligatorios"; y para alcanzar estos objetivos los Estados europeos deben establecer "planes de rendimiento" y "sistemas de incentivos". Este articulo realiza un análisis comparativo de la eficiencia y la productividad de los proveedores de servicios de navegación europeos, para determinar el posicionamiento inicial relativo de cada uno de ellos en términos de eficiencia, su potencial para alcanzar unos objetivos de rendimiento específicos, y como de cerca o lejos se encuentra cada organización respecto del nivel optimo de eficiencia determinado por el más eficiente de sus semejantes. El trabajo utiliza el análisis de envolvente de datos o DEA, una técnica de programación matemática no paramétrica, basada en la obtención de una frontera de eficiencia a partir de un conjunto de observaciones sin necesidad de conocer ninguna forma de relación funcional entre inputs y outputs.One of the last measures undertaken within the framework of the Single European Sky program has been the development of a performance evaluation framework (efficiency) of Air Navigation Services and network functions in four key areas: safety, environment, capacity and cost-efficiency. The evaluation framework establish "indicators" and "binding targets" and to achieve these objectives the European states must define "performance plans" and "incentive systems". This article makes a comparative analysis of the efficiency and productivity of the Air Navigation Service Providers in Europe, to determine the initial position on each of them in terms of efficiency, the potential for achieving specific performance targets, and how near or far is each organization from the optimal level of efficiency determined by the most efficient among their peers. The study uses data envelopment analysis or DEA, a nonparametric mathematical programming technique, based on obtaining an efficient frontier from a set of observations without knowing any form of functional relationship between inputs and outputs.Grupo de Transporte Aéreo - Grupo de Ingeniería Aplicada a la Industri