The Effect of Company Size, Solvency and Audit Committee on Delay Audit

Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary data. The populations in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used is purposive with the criteria specified are companies those publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent in this study is audit delay. The data analysis technique used is multiple linear regressions. The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit dela

Screening-Limited Response of NanoBiosensors

Despite tremendous potential of highly sensitive electronic detection of bio-molecules by nanoscale biosensors for genomics and proteomic applications, many aspects of experimentally observed sensor response (S) are unexplained within consistent theoretical frameworks of kinetic response or electrical screening. In this paper, we combine analytic solutions of Poisson-Boltzmann and reaction-diffusion equations to show that the electrical response of nanobiosensor varies logarithmically with the concentration of target molecules, time, the salt concentration, and inversely with the fractal dimension of sensor surface. Our analysis provides a coherent theoretical interpretation of wide variety of puzzling experimental data that have so far defied intuitive explanation.Comment: 7 pages, 2 figure

Mass transfer efficiency of a tall and low plate free area liquid pulsed sieve-plate extraction column

Acknowledgements The authors would like to acknowledge Chakwal group of industries for funding the project. Ms. Madiha, Ms. Zona, Mr. Sohaib, Mr. Abdullah, Mr. Mudassar, and Mr. Salahuddin also deserve our acknowledgements for their assistance in different ways.Peer reviewedPublisher PD

Monitoring System Building Plan for Risk of Civil Office

The development of increasingly rapid information technology requires companies to have a system that is able to provide data and information quickly and accurately. Tangerang Regency Education Office is a government agency in charge of controlling the education sector. In its business process, the Education Office still faces difficulties in obtaining reports on employment in periodic salary increases, because the system used is still using the help of Microsoft excel application software that is semi computerized, so that every data reported often has errors in providing civil servant salaries. Based on these problems Tangerang District Education Office is in dire need of an automated computer system that can control the regular salary increases of civil servants effectively and efficiently. As a tool to help in object-oriented programming language, Unified Modeling Language (UML) is used to describe the system, while data collection techniques use observation, interview, and literature study methods, so that the system can be monitored properly, effectively and efficiently using MySql databases, and PHP. Keywords: Staffing, Periodic Salary Increase, Controlling, Web

A Rare Case of Foreign Body Ingestion, Mimicking as Mesenteric Cyst. "Case Report"

Background: Foreign body ingestion by children is a commonly encountered problem and accounts for a significant emergency visits among pediatric population. Although these ingested foreign bodies pass spontaneously and uneventfully, a subset of such bodies may become trapped in the digestive tract, eventually leading to significant injury. Most of these bodies are radio-opaque and detectable radiologically, but some radio-lucent may become a diagnostic dilemma and subtle management issue. Case Report: We report a case of a one-year girl who presented after accidental ingestion of foreign body with signs and symptoms of acute intestinal obstruction. Initially we were unable to diagnose the cause, but later the radiological investigation suspected a mesenteric cyst. After failure to respond to conservative measures she underwent exploratory laparotomy, and a jelly ball was removed from the gut. The patient had uneventful post-operative recovery and was kept on follow-up for three months without any complication. Conclusion: These patients do not respond to conservative measures and need surgery on an emergency basis. It is likely that if left untreated may have caused Intestinal perforation and irreversible shock. Radiolucent foreign bodies are difficult to diagnose and need high level of suspicion. Need of the hour is to educate the parents to be extra vigilant as “prevention is better than cure”

Understanding Lorentz violation with Rashba interaction

Rashba spin orbit interaction is a well studied effect in condensed matter physics and has important applications in spintronics. The Standard Model Extension (SME) includes a CPT-even term with the coefficient H_{\mu \nu} which leads to the Rashba interaction term. From the limit available on the coefficient H_{\mu \nu} in the SME we derive a limit on the Rashba coupling constant for Lorentz violation. In condensed matter physics the Rashba term is understood as resulting from an asymmetry in the confining potential at the interface of two different types of semiconductors. Based on this interpretation we suggest that a possible way of inducing the H_{\mu \nu} term in the SME is with an asymmetry in the potential that confines us to 3 spatial dimensions.Comment: 13 pages, minor corrections. Version to appear in IJMP