Determinasi Penerimaan Opini Audit Going Concern (Studi Empiris : Perusahaan Manufaktur yang Terdaftar di Bei 2007-2011)

Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu Perusahaan menerimaopini audit going concern seperti kualitas audit, opini audit tahun sebelumnya,proporsi komisaris independen, kondisi keuangan, pertumbuhan Perusahaan, ukuranperusahaan, serta profitabilitas. Sampel diperoleh dengan metode sampling purposivedan diperoleh 155 data observasi dari tahun 2007-2011. Pengujian regresi logistikmodel yang dilakukan tiga kali karena variabel dikategorikan menjadi variabel nonkeuangan dan variabel keuangan, serta membandingkan model kondisi keuangan yaituRevised Altman dan Springate Model. Hasil dari penelitian ini menunjukkan bahwavariabel opini audit tahun sebelumnya, kondisi keuangan, serta profitabilitasberpengaruh terhadap penerimaan opini audit going concern. Model Revised Altmanadalah model yang lebih tepat dalam menunjukkan kondisi keuangan sebenarnya yangmempengaruhi penerimaan opini audit going concern

The study of rural landscape at the farm scale: changes in traditional signs and structures

The importance of cultural, historical and identity values of traditional rural landscapes is widely acknowledged in the relevant scientific fields and in legislation. Furthermore, the knowledge of their evolution represents a fundamental basis in order to manage landscape transformations appropriately. The work is part of a broader research aimed at developing and testing a method for the systematic high time and spatial resolution assessment of changes in traditional rural landscape signs. We describe here the main phases of this original quantitative method and a summary of the first results over an Italian case study. A set of parameters allows to provide complementary information about the evolution of the main characters of rural settlements and their components. This proves to be essential to achieve a deep understanding of the traditional physiognomy of places, and to support landscape management and restoration, and the definition of transformation projects

Development of a Pilot Borehole Storage System of Solar Thermal Energy: Modeling, Design, and Installation

Borehole thermal energy storage systems represent a potential solution to increase the energy efficiency of renewable energy plants, but they generally have to comply with strict regulatory frameworks, mainly due to the deliberate modification of the subsoil’s natural state. This paper presents the design, testing, and monitoring phases carried out to set up a borehole thermal energy storage (BTES) system able to exploit the excess solar heat from photovoltaic thermal (PVT) collectors. The case study is the refurbishment of a pig nursery barn, hosting up to 2500 weaners, in Northern Italy. This study aims to define a BTES suitable to develop a heating system based on renewable energy, ensuring environmental protection and long-term sustainability. The retrofitting intervention includes the installation of a dual-source heat pump (DSHP), in order to recover the solar heat stored in summer during winter. Specific constraints by the Environmental Authority were as follows: maximum storage temperature of 35 °C, authorization to intercept the shallowest aquifer at a maximum depth of 30 m, obligation of BHE grouting, and the definition of a strategy for continuous measuring and monitoring of the groundwater’s thermophysical properties. The results were used as inputs to optimize the design and installation of the integrated system with PVT, BTES, and DSHP

Research model for farm building design: General structure and physiognomic characterization phase

The design of contemporary farm buildings often subordinates architectural quality and aesthetic features to economic aspects, thus leading to poor landscape consistency and compatibility.  The research presented in this paper is based on the theoretical principle that historic rural buildings, being expression of an accumulation of empirical knowledge broadly associated with high architectural quality, have remarkable potentials to contribute with useful elements to the design of contemporary buildings, and on the awareness that the design process is also necessarily and substantially determined by technological, economic and functional variables.  The paper presents the FarmBuiLD model (Farm Building Landscape Design), a research model proposed by the authors as a tool for the analysis of the architectural characteristics of both historical and contemporary rural buildings, as well as the meta-design of new construction and transformation of contemporary rural buildings.  In particular, the work focuses on the general structure of this model and a synthesis of the main results of the critical analysis of the scientific literature aimed at identifying a set of synthetic architectural parameters suitable for its implementation, through the interpretation of the main physiognomical characteristics of rural buildings.  These parameters are not meant as a tool to obtain quantitative data to be translated into design constraints automatically; on the contrary, they are mainly considered as an interpretive-analytical tool, part of a broader knowledge framework aimed at supporting, stimulating and suggesting the design choices.Keywords: Rural building design, historical-typological consistency, landscape compatibility, architectural quality, analytical and meta-design criteria, Italian rural building heritage Citation: Tassinari P, D. Torreggiani, S. Benni, and E. Dall’Ara.  Research model for farm building design: General structure and physiognomic characterization phase.  Agric Eng Int: CIGR Journal, 2010; 12(1): 47-54

Remote operations and interactions for systems of arbitrary dimensional Hilbert space: a state-operator approach

We present a systematic simple method for constructing deterministic remote operations on single and multiple systems of arbitrary discrete dimensionality. These operations include remote rotations, remote interactions and measurements. The resources needed for an operation on a two-level system are one ebit and a bidirectional communication of two cbits, and for an n-level system, a pair of entangled n-level particles and two classical ``nits''. In the latter case, there are $n-1$ possible distinct operations per one n-level entangled pair. Similar results apply for generating interaction between a pair of remote systems and for remote measurements. We further consider remote operations on $N$ spatially distributed systems, and show that the number of possible distinct operations increases here exponentially, with the available number of entangled pairs that are initial distributed between the systems. Our results follow from the properties of a hybrid state-operator object (``stator''), which describes quantum correlations between states and operations.Comment: 18 pages, 3 figures, typo correction

Peranan Penyidik Kepolisian Resor Siak Dalam Mengungkap Tindak Pidana Menggunakan Senjata Api

In the beginning the use of firearms is only allowed for certain apparatus with the provisions and controls are tight, especially in the field of defence and security. As the development era that has begun to lack of surveillance conducted by law enforcement officers in cracking down on rampant circulation up illegal firearms that have been circulating in the community, which resulted in the occurrence of the crime using firearms. Licensing the ownership of firearms have been regulated in such a way in terms of legislation. Based on the description that has been described above, the author argues for the analytically descriptive regarding the role of the investigating of the Siak Resort Police in exposing the crime using firearms.This legal research suggests the outline of three problems as follows: 1) how did the Siak Resort Police investigator's role in exposing the crime using firearms?, 2) what are the obstacles of the Siak Resort Police investigator in exposing the crime using firearms?, and 3) how the Siak Resort Police investigator attempt to overcome the obstacles in exposing the crime using firearms? This research use sociological, juridical methods which are: applying research approaches to the study of perception and behavior of legal persons (human and legal entity) and the community as well as the effectiveness of the enactment of positive law in the community, where the author direct research on the location or place that is examined in order to give a complete and clear picture of the problems in a thorough the Siak Resort Police investigator's role in uncovering the crime using firearms.Legal research is then analyzed the role of the Siak Resort Police investigator in exposing the crime using firearms where the leading sector on Reserse Criminal Unit (Satreskrim) at the Siak Resort Police (Polres Siak) and coordinate with other entities such as the Security Intelligence Unit (Satintelkam) and the active participation of all elements of society, the obstacles encountered is the number of elements in the community who still feel frightened to report any event or incident a criminal offence who uses a firearm, and concrete efforts made by Police investigators, among others in the form of the Siak Resort Police construction and/or socialization to all elements of society to improve environmental safety systems in order to cope with the increasing swakarsa crime using firearms

Continuous input nonlocal games

We present a family of nonlocal games in which the inputs the players receive are continuous. We study three representative members of the family. For the first two a team sharing quantum correlations (entanglement) has an advantage over any team restricted to classical correlations. We conjecture that this is true for the third member of the family as well.Comment: Journal version, slight modification