Faktor – Faktor yang Mempengaruhi Rentang Waktu Penyajian Laporan Keuangan ke Publik (Studi Empiris pada Perusahaan-Perusahaan Lq 45 yang Terdaftar di Bursa Efek Indonesia)

Company which is go public have to make annual report to BEI ( Indonesian stockexchange ) and stockholder annually according to the decision of BAPEPAM chairman No. Kep36/PM/2003, No 1 regulation X.K.2 about the obligation of giving periodical financial report, saythat periodic financial report with accountant reporting give to BAPEPAM at least on the lastthird month after the date of annual report. The result of company audit have to announce topublic through two Indonesian newspapaer periodically and on time.The purpose of this reseachis to test factors influencing time periode of financial report giving to public with criterium ofcompany, range of provitability, solvability, auditor reputation and kinds of auditor's opinion asindependent variableThe reseach population about company size, provitability, solvability, auditorreputation and opinion about the completion of annually financial audit report and publication ofannual financial report to public are LQ 45 company, registered at BEI 2004-2006. The datawhichis used is secundary data. Data analysis with normality, classical assumtion includingmoltikolinearitas test, heterokedastisitas test and autocorrelation, and also hipotesis test includingregression analysis and partial hipotesis ( uji t )First regression got the result that only ROA significanthy to time periode offinancial report giving to public annually ( Y1) with value of significant = 0,004<0,05. Secondregression got the result that only SIZE with value of significant 0,000<0,05, ROA value ofsignificant 0,026<0,05 dan OPINI with value of significant 0,000<0,05 that is significantlyinfluence to time periode of auditor's financial report announcement to public ( Y2

Durable graphite oxide nanocoating for high performing flame retarded foams

Recent developments in the design of water-based coatings encompassing platelet-like nanoparticles have clearly demonstrated the flame retardant potential of this approach for open cell flexible foams. However, the relatively high number of deposition steps required and the limited reports on the durability of the deposited coatings to multiple compression cycles currently represent the main constraints to this approach. This paper addresses these limitations by exploiting a few steps deposition procedure to produce coatings with durable flame retardant properties. Graphite oxide, sodium alginate and sodium hexametaphosphate were combined in a continuous protective coating that extends to the complex three-dimensional structure of the foam. The flame retardant properties of the coatings were evaluated before and after 1000 compression cycles. Even after such multiple deformations, the coated foams showed no melt dripping and self-extinguishment during flammability tests, as well as a highly reduced heat release rates (-70%) and total smoke release (-70%) during cone calorimetry tests. Furthermore, the ability to withstand the penetration of an impinging flame focused on one side of the coated foam for more than 5 min was also maintained. These results clearly demonstrate the durability of the coated foams, opening to real life application fields such as transports seats where high levels of flame retardancy must be maintained for long time under frequent mechanical stress

Subcellular distribution of carbonic anhydrase in Solanum tuberosum L. leaves

The intracellular compartmentation of carbonic anhydrase (CA; EC 4.2.1.1), an enzyme that catalyses the reversible hydration of CO2 to bicarbonate, has been investigated in potato (#Solanum tuberosum$ L.) leaves. Although enzyme activity was mainly located in chloroplasts (87% of total cellular activity), significant activity (13%) was also found in the cytosol. The corresponding CA isoforms were purified either from chloroplasts or crude leaf extracts, respectively. The cytosolic isoenzyme has a molecular mass of 255 000 and is composed of eight identical subunits with an estimated Mr of 30 000. The chloroplastic isoenzyme (Mr 220 000) is also an octamer composed of two different subunits with Mr estimated at 27 000 and 27 500, respectively. The N-terminal amino acid sequences of both chloroplastic CA subunits demonstrated that they were identical except that the Mr-27 000 subunit was three amino acids shorter than that of the Mr-27 500 subunit. Cytosolic and chloroplastic CA isoenzymes were found to be similarly inhibited by monovalent anions (Cl-, I-, N3- and NO3-) and by sulfonamides (ethoxyzolamide and acetozolamide). Both CA isoforms were found to be dependent on a reducing agent such as cysteine or dithiothreitol in order to retain the catalytic activity, but 2-mercaptoethanol was found to be a potent inhibitor. A polyclonal antibody directed against a synthetic peptide corresponding to the N-terminal amino acid sequence of the chloroplastic CA monomers also recognized the cytosolic CA isoform. This antibody was used for immunocytolocalization experiments which confirmed the intracellular compartmentation of CA : within chloroplasts, CA is restricted to the stroma and appears randomly distributed in the cytosol. (Résumé d'auteur

Comparing learned predictiveness effects within and across compound discriminations

In four human learning experiments, we examined the extent to which learned predictiveness depends upon direct comparison between relatively good and poor predictors. Participants initially solved (1) linear compound discriminations in which one or both of the stimuli in each compound were predictive of the correct outcome, (2) biconditional discriminations where only the configurations of the stimuli were predictive of the correct outcome, or (3) pseudo-discriminations in which no stimulus features were predictive. In each experiment, subsequent learning and test stages were used to assay changes in the associability of each stimulus brought about by its role in the initial discriminations. Although learned predictiveness effects were observed in all experiments (i.e. previously predictive cues were more readily associated with a new outcome than previously non-predictive cues), the same changes in associability were observed regardless of whether the stimulus was initially learned about in the presence of an equally predictive, more predictive, or less predictive stimulus. The results suggest that learned associability is not controlled by competitive allocation of attention, but rather by the absolute predictiveness of each individual cue.Australian Research Council, and the German Academic Exchange Service (DAAD

Unraveling the ferroelectric switching mechanisms in ferroelectric pure and La doped HfO(2 )epitaxial thin films

Epitaxial orthorhombic phase La doped HfO2 films are promising for achieving robust ferroelectric polarization without wake-up effect. However, lowering the coercive field is crucial for achieving low-power memory devices. In this work, we have investigated the influence of the La content effect on the structural and ferroelectric properties of epitaxial HfO2 thin films. We show that while the remanent polarization is optimum for 2-5 at. % La-doped HfO2 films, the coercive field is decreased with La doping. The experimental work is supported by density functional theory (DFT) calculations which show that the polarization switching in epitaxial La:HfO2 films can be understood based on the synergetic contribution of the presence of a non-ferroelectric monoclinic phase and the La doping itself that causes a reduction of the nucleation and DW motion energy barriers for the crossing path, which makes it more probable than the non-crossing one.Financial support from the Spanish Ministry of Science and Innova- tion (MCIN/AEI/10.13039/501100011033) , through the Severo Ochoa FUNFUTURE (CEX2019-000917-S) , PID2020-112548RB-I00 and PID2019-107727RB-I00 projects, and from Generalitat de Catalunya (2021 SGR 00804) is acknowledged. We also acknowledge project TED2021-130453B-C21, funded by MCIN/AEI/10.13039/501100011033 and European Union NextGeneration EU/PRTR. This work was supported by: (i) the Portuguese Foundation for Science and Technology (FCT) in the framework of the Strategic Funding Contract UIDB/04650/2020; (ii) exploratory project 2022.01740.PDTC and (iii) the European Unions Horizon 2020 research and innovation pro- gramme under grant agreement No 958174 (M-ERA-NET3/0003/2021-NanOx4EStor) . J. P. B. S. also thanks FCT for the contract under the Institutional Call to Scientific Employment Stimulus - 2021 Call (CEE- CINST/00018/2021) . A.S. also acknowledges FCT for the PhD grant with reference 2022.13796.BD

The ARF tumor suppressor targets PPM1G/PP2Cγ to counteract NF-κB transcription tuning cell survival and the inflammatory response

Inducible transcriptional programs mediate the regulation of key biological processes and organismal functions. Despite their complexity, cells have evolved mechanisms to precisely control gene programs in response to environmental cues to regulate cell fate and maintain normal homeostasis. Upon stimulation with proinflammatory cytokines such as tumor necrosis factor-α (TNF), the master transcriptional regulator nuclear factor (NF)-κB utilizes the PPM1G/PP2Cγ phosphatase as a coactivator to normally induce inflammatory and cell survival programs. However, how PPM1G activity is precisely regulated to control NF-κB transcription magnitude and kinetics remains unknown. Here, we describe a mechanism by which the ARF tumor suppressor binds PPM1G to negatively regulate its coactivator function in the NF-κB circuit thereby promoting insult resolution. ARF becomes stabilized upon binding to PPM1G and forms a ternary protein complex with PPM1G and NF-κB at target gene promoters in a stimulidependent manner to provide tunable control of the NF-κB transcriptional program. Consistently, loss of ARF in colon epithelial cells leads to up-regulation of NF-κB antiapoptotic genes upon TNF stimulation and renders cells partially resistant to TNFinduced apoptosis in the presence of agents blocking the antiapoptotic program. Notably, patient tumor data analysis validates these findings by revealing that loss of ARF strongly correlates with sustained expression of inflammatory and cell survival programs. Collectively, we propose that PPM1G emerges as a therapeutic target in a variety of cancers arising from ARF epigenetic silencing, to loss of ARF function, as well as tumors bearing oncogenic NF-κB activation.Fil: Hyder, Usman. University of Texas; Estados UnidosFil: McCann, Jennifer L.. University of Texas; Estados UnidosFil: Wang, Jinli. University of Texas; Estados UnidosFil: Fung, Victor. University of Texas; Estados UnidosFil: Bayo Fina, Juan Miguel. Universidad Austral. Facultad de Ciencias Biomédicas. Instituto de Investigaciones en Medicina Traslacional. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Parque Centenario. Instituto de Investigaciones en Medicina Traslacional; ArgentinaFil: D'Orso, Iván. University of Texas; Estados Unido

Strong reinforcement effects in 2D cellulose nanofibril-graphene oxide (CNF-GO) nanocomposites due to GO-induced CNF ordering

Nanocomposites from native cellulose with low 2D nanoplatelet content are of interest as sustainable materials combining functional and structural performance. Cellulose nanofibril-graphene oxide (CNF-GO) nanocomposite films are prepared by a physical mixing-drying method, with a focus on low GO content, the use of very large GO platelets (2-45 μm) and nanostructural characterization using synchrotron X-ray source for WAXS and SAXS. These nanocomposites can be used as transparent coatings, strong films or membranes, as gas barriers or in laminated form. CNF nanofibrils with random in-plane orientation, form a continuous non-porous matrix with GO platelets oriented in-plane. GO reinforcement mechanisms in CNF are investigated, and relationships between nanostructure and suspension rheology, mechanical properties, optical transmittance and oxygen barrier properties are investigated as a function of GO content. A much higher modulus reinforcement efficiency is observed than in previous polymer-GO studies. The absolute values for modulus and ultimate strength are as high as 17 GPa and 250 MPa at a GO content as small as 0.07 vol%. The remarkable reinforcement efficiency is due to improved organization of the CNF matrix; and this GO-induced mechanism is of general interest for nanostructural tailoring of CNF-2D nanoplatelet composites