Pengaruh Peluang Pertumbuhan dan Ketidakpastian Lingkungan terhadap Tindakan Manajemen Laba

Effect of Growth Opportunities and Environmental Uncertainties To Profit ManagementThe purpose of this study is to investigate the determinant of firm's earning management by food and beverage industry in Indonesian Stock Exchange (IDX) during 2010-2015. The impact growth opportunity and environmental uncertainty may induce greater manager's use discretionary accruals as earning management. Furthermore, this study also examines the effect auditor quality on the relationship between growth opportunity and earning management. Using purposive sampling, the sample of this study consist 8 companies are listed on IDX (48 firms-year). The result indicated that firm's situation under growth opportunity and environmental uncertainty had an impact on the earning management. However, auditor quality proven has an impact on the relationship between growth opportunity and eaning management.DOI: 10.15408/ess.v6i2.357

Swift Observations of MAXI J1659-152: A Compact Binary with a Black Hole Accretor

We report on the detection and follow-up high cadence monitoring observations of MAXI J1659-152, a bright Galactic X-ray binary transient with a likely black-hole accretor, by Swift over a 27 day period after its initial outburst detection. MAXI J1659-152 was discovered almost simultaneously by Swift and MAXI on 2010 Sept 25, and was monitored intensively from the early stages of the outburst through the rise to a brightness of ~0.5 Crab by the Swift XRT, UVOT, and BAT. We present temporal and spectral analysis of the Swift observations. The broadband light-curves show variability characteristic of black-hole candidate transients. We present the evolution of thermal and non-thermal components of the 0.5-150 keV combined X-ray spectra during the outburst. MAXI J1659-152 displays accretion state changes typically associated with black-hole binaries, transitioning from its initial detection in the Hard State, to the Steep Power-Law State, followed by a slow evolution towards the Thermal State, signified by an increasingly dominant thermal component associated with the accretion disk, although this state change did not complete before Swift observations ended. We observe an anti-correlation between the increasing temperature and decreasing radius of the inner edge of the accretion disk, suggesting that the inner edge of the accretion disk in-falls towards the black-hole as the disk temperature increases. We observed significant evolution in the absorption column during the initial rise of the outburst, with the absorption almost doubling, suggestive of the presence of an evolving wind from the accretion disk. We detect quasi- periodic oscillations that evolve with the outburst, as well as irregular shaped dips that recur with a period of 2.42\pm0.09 hours, strongly suggesting an orbital period that would make MAXI J1659-152 the shortest period black-hole binary yet known.Comment: Accepted for publication in ApJ. 9 pages, 7 figure

X-Ray Fluctuations from Locally Unstable Advection-Dominated Disks

The response of advection-dominated accretion disks to local disturbances is examined by one-dimensional numerical simulations. It is generally believed that advection-dominated disks are thermally stable. We, however, find that any disurbance added onto accretion flow at large radii does not decay so rapidly that it can move inward with roughly the free-fall velocity. Although disturbances continue to be present, the global disk structure will not be modified largely. This can account for persistent hard X-ray emission with substantial variations observed in active galactic nuclei and stellar black hole candidates during the hard state. Moreover, when the disturbance reaches the innermost parts, an acoustic wave emerges, propagating outward as a shock wave. The resultant light variation is roughly (time) symmetric and is quite reminiscent of the observed X-ray shots of Cygnus X-1.Comment: plain TeX, 11 pages, without figures; to be published in ApJ Lette

Scalable Spin Amplification with a Gain over a Hundred

We propose a scalable and practical implementation of spin amplification which does not require individual addressing nor a specially tailored spin network. We have demonstrated a gain of 140 in a solid-state nuclear spin system of which the spin polarization has been increased to 0.12 using dynamic nuclear polarization with photoexcited triplet electron spins. Spin amplification scalable to a higher gain opens the door to the single spin measurement for a readout of quantum computers as well as practical applications of nuclear magnetic resonance (NMR) spectroscopy to infinitesimal samples which have been concealed by thermal noise.Comment: 6 pages, 7 figure

Low-Mass X-Ray Binary MAXI J1421-613 Observed by MAXI GSC and Swift XRT

Monitor of All sky X-ray Image (MAXI) discovered a new outburst of an X-ray transient source named MAXI J1421-613. Because of the detection of three X-ray bursts from the source, it was identified as a neutron star low-mass X-ray binary. The results of data analyses of the MAXI GSC and the Swift XRT follow-up observations suggest that the spectral hardness remained unchanged during the first two weeks of the outburst. All the XRT spectra in the 0.5-10 keV band can be well explained by thermal Comptonization of multi-color disk blackbody emission. The photon index of the Comptonized component is $\approx$ 2, which is typical of low-mass X-ray binaries in the low/hard state. Since X-ray bursts have a maximum peak luminosity, it is possible to estimate the (maximum) distance from its observed peak flux. The peak flux of the second X-ray burst, which was observed by the GSC, is about 5 photons cm$^{-2}$ s$^{-1}$. By assuming a blackbody spectrum of 2.5 keV, the maximum distance to the source is estimated as 7 kpc. The position of this source is contained by the large error regions of two bright X-ray sources detected with Orbiting Solar Observatory-7 (OSO-7) in 1970s. Besides this, no past activities at the XRT position are reported in the literature. If MAXI J1421-613 is the same source as (one of) them, the outburst observed with MAXI may have occurred after the quiescence of 30-40 years.Comment: 7 pages 5 figure

Combined Spectral and Timing Analysis of the Black Hole Candidate MAXI J1659-152 Discovered by MAXI and Swift

We report on X-ray spectral and timing results of the new black hole candidate (BHC) MAXI J1659-152 with the orbital period of 2.41 hours (shortest among BHCs) in the 2010 outburst from 65 Rossi X-ray Timing Explorer (RXTE) observations and 8 simultaneous Swift and RXTE observations. According to the definitions of the spectral states in Remillard & McClintock (2006), most of the observations have been classified into the intermediate state. All the X-ray broadband spectra can be modeled by a multi-color disk plus a power-law with an exponential cutoff or a multi-color disk plus a Comptonization component. During the initial phase of the outburst, a high energy cutoff was visible at 30-40 keV. The innermost radius of the disk gradually decreased by a factor of more than 3 from the onset of the outburst and reached a constant value of 35 d_10 cos i^-1/2 km, where d_10 is the distance in units of 10 kpc and $i$ is the inclination. The type-C quasi-periodic oscillation (QPO) frequency varied from 1.6 Hz to 7.3 Hz in association with a change of the innermost radius, while the innermost radius remained constant during the type-B QPO detections at 1.6-4.1 Hz. Hence, we suggest that the origin of the type-B QPOs is different from that of type-C QPOs, the latter of which would originate from the disk truncation radius. Assuming the constant innermost radius in the latter phase of the outburst as the innermost stable circular orbit, the black hole mass in MAXI J1659-152 is estimated to be 3.6-8.0 M_solar for a distance of 5.3-8.6 kpc and an inclination angle of 60-75 degrees.Comment: 27 pages, 14 figures, accepted for publication in PAS

The X-ray CCD camera of the MAXI Experiment on the ISS/JEM

MAXI, Monitor of All-sky X-ray Image, is the X-ray observatory on the Japanese experimental module (JEM) Exposed Facility (EF) on the International Space Station (ISS). MAXI is a slit scanning camera which consists of two kinds of X-ray detectors: one is a one-dimensional position-sensitive proportional counter with a total area of $\sim 5000 cm^2$, the Gas Slit Camera (GSC), and the other is an X-ray CCD array with a total area $\sim 200 cm^2$, the Solid-state Slit Camera (SSC). The GSC subtends a field of view with an angular dimension of 1$^\circ\times 180^\circ$ while the SSC subtends a field of view with an angular dimension of 1$^\circ$ times a little less than 180$^\circ$. In the course of one station orbit, MAXI can scan almost the entire sky with a precision of 1$^\circ$ and with an X-ray energy range of 0.5-30 keV. We have developed the engineering model of CCD chips and the analogue electronics for the SSC. The energy resolution of EM CCD for Mn K$\alpha$ has a full-width at half maximum of $\simeq$ 182 eV. Readout noise is $\simeq$ 11 e^- rms.Comment: 10 pages, 4 figures Accepted for Nuclear Instruments and Method in Physics Researc

First Results from Fermi GBM Earth Occultation Monitoring: Observations of Soft Gamma-Ray Sources Above 100 keV

The NaI and BGO detectors on the Gamma-ray Burst Monitor (GBM) on Fermi are now being used for long-term monitoring of the hard X-ray/low energy gamma-ray sky. Using the Earth occultation technique as demonstrated previously by the BATSE instrument on the Compton Gamma-Ray Observatory, GBM can be used to produce multiband light curves and spectra for known sources and transient outbursts in the 8 keV to 1 MeV energy range with its NaI detectors and up to 40 MeV with its BGO detectors. Over 85% of the sky is viewed every orbit, and the precession of the Fermi orbit allows the entire sky to be viewed every ~26 days with sensitivity exceeding that of BATSE at energies below ~25 keV and above ~1.5 MeV. We briefly describe the technique and present preliminary results using the NaI detectors after the first two years of observations at energies above 100 keV. Eight sources are detected with a significance greater than 7 sigma: the Crab, Cyg X-1, SWIFT J1753.5-0127, 1E 1740-29, Cen A, GRS 1915+105, and the transient sources XTE J1752-223 and GX 339-4. Two of the sources, the Crab and Cyg X-1, have also been detected above 300 keV.Comment: 13 pages, 9 figures, submitted to Ap

Three years of Fermi GBM Earth Occultation Monitoring: Observations of Hard X-ray/Soft Gamma-Ray Sources

The Gamma ray Burst Monitor (GBM) on board Fermi has been providing continuous data to the astronomical community since 2008 August 12. In this paper we present the results of the analysis of the first three years of these continuous data using the Earth occultation technique to monitor a catalog of 209 sources. From this catalog, we detect 99 sources, including 40 low-mass X-ray binary/neutron star systems, 31 high-mass X-ray binary neutron star systems, 12 black hole binaries, 12 active galaxies, 2 other sources, plus the Crab Nebula, and the Sun. Nine of these sources are detected in the 100-300 keV band, including seven black-hole binaries, the active galaxy Cen A, and the Crab. The Crab and Cyg X-1 are also detected in the 300-500 keV band. GBM provides complementary data to other sky-monitors below 100 keV and is the only all-sky monitor above 100 keV. Up-to-date light curves for all of the catalog sources can be found at http://heastro.phys.lsu.edu/gbm/.Comment: 24 pages, 12 figures, accepted for publication in ApJ

Discovery of TUG-770: a highly potent free fatty acid receptor 1 (FFA1/GPR40) agonist for treatment of type 2 diabetes

Free fatty acid receptor 1 (FFA1 or GPR40) enhances glucose-stimulated insulin secretion from pancreatic β-cells and currently attracts high interest as a new target for the treatment of type 2 diabetes. We here report the discovery of a highly potent FFA1 agonist with favorable physicochemical and pharmacokinetic properties. The compound efficiently normalizes glucose tolerance in diet-induced obese mice, an effect that is fully sustained after 29 days of chronic dosing