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1
Humphrey, Ehigie Aimienrovbiye, P. A. Isenmilia und A. S. Omoye. „Fraud Pentagon: Detection of Financial Statement Fraud in a Firm“. Mediterranean Journal of Social Sciences 14, Nr. 6 (05.11.2023): 102. http://dx.doi.org/10.36941/mjss-2023-0040.
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The study examines conceptually the detection of financial statements fraud using fraud pentagon. The study discusses the relationship between fraud pentagon and financial statement fraud. The methodology adopted in this study is library research whereby relevant and extant literature related to the elements in fraud pentagon were reviewed in relation to financial statements fraud. In the search for literature, it was observed that the various elements of fraud pentagon such as pressure (financial targets, financial stability, institutional ownership and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (auditor switching and change of director), competence (the changes in the company directorship and the proportion of independent directors in the board) and arrogance (frequent number of CEO's picture and CEO duality) significantly affect financial statements fraud. This study recommends that fraud pentagon should be given the statutory support in order to address financial statements fraud.
Received: 27 August 2023 / Accepted: 19 October 2023 / Published: 5 November 2023
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Elviani, Desi, Syahril Ali und Rahmat Kurniawan. „Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia)“. Jurnal Ilmiah Universitas Batanghari Jambi 20, Nr. 1 (05.02.2020): 121. http://dx.doi.org/10.33087/jiubj.v20i1.828.
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This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia Stock Exchange in 2014-2018. The sample selection used was purposive sampling method. Company value is measured by price book value, financial statement fraud is measured by fraud-score models. There are two variables that have a positive and significant influence, namely the opportunity and arrogance variables, the two variables present two of the five elements of pentagon fraud, where as the three variables, pressure, rasionalization, competence, do not affect the fraudulent financial reporting. The results of this study have proven that fraudulent financial reporting has a negative effect on firm value.
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Xie, Ying, Wenjuan Liu, Yao Cai, Zhiwei Wen, Tiancheng Luo, Yan Liu und Chengliang Sun. „Design and Analysis of Lithium–Niobate-Based Laterally Excited Bulk Acoustic Wave Resonator with Pentagon Spiral Electrodes“. Micromachines 14, Nr. 3 (26.02.2023): 552. http://dx.doi.org/10.3390/mi14030552.
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In this paper, we present a comprehensive study on the propagation and dispersion characteristics of A1 mode propagating in Z-cut LiNbO3 membrane. The A1 mode resonators with pentagon spiral electrodes utilizing Z-cut lithium niobate (LiNbO3) thin film are designed and fabricated. The proposed structure excites the A1 mode waves in both x- and y-direction by utilizing both the piezoelectric constants e24 and e15 due to applying voltage along both the x- and y-direction by arranging pentagon spiral electrode. The fabricated resonator operates at 5.43 GHz with no spurious mode and effective electromechanical coupling coefficient (Keff2) of 21.3%, when the width of electrode is 1 µm and the pitch is 5 µm. Moreover, we present a comprehensive study of the effect of different structure parameters on resonance frequency and Keff2 of XBAR. The Keff2 keeps a constant with varied thickness of LiNbO3 thin film and different electrode rotation angles, while it declines with the increase of p from 5 to 20 µm. The proposed XBAR with pentagon spiral electrodes realize high frequency response with no spurious mode and tunable Keff2, which shows promising prospects to satisfy the needs of various 5 G high-band application.
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Ika Yunita, Herlina, R. Wilopo und Dian Oktarina. „An Analysis of Pentagon Fraud Theory to Detect Fraudulent Financial Reporting (a Case Study at Sub Sector Transportation That Listed in Indonesian Stock Exchange 2014-2018)“. International Journal of Economics, Business and Management Research 07, Nr. 02 (2023): 48–59. http://dx.doi.org/10.51505/ijebmr.2023.7205.
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The aim of this study is to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. The Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. It includes pressure on financial targets, financial stability, external pressure, institutional ownership, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, and duality CEO. The indication of fraudulent financial reporting as dependent variable. Samples were selected using a purposive sampling method from 175 mining companies listed on Indonesia Stock Exchange during the year period 2014 – 2018, resulting in 70 firm-observations. Data analysis was conducted using the logistic regression method. The results of this study show that the change of directors is significant in detecting the occurrence of fraudulent financial reporting.
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Triyanto, Dedik Nur. „Fraudulence Financial Statements Analysis using Pentagon Fraud Approach“. Journal of Accounting Auditing and Business 2, Nr. 2 (29.07.2019): 26. http://dx.doi.org/10.24198/jaab.v2i2.22641.
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This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange. The subject of the study is the food and beverage manufacturing firms. The period of investigation is the year 2015 – 2017. This study used purposive sampling technique. In total, there are 36 foods and beverage manufacturing firms involved in this study. The data was generated from the firm’s annual report using a content analysis approach. Panel data of 36 foods and beverage for three years (2015 – 2017) was used for analyzing. The analysis model employed in this study is multiple regression. The results indicate that variable namely, pressure, opportunity, rationalization, competence, and arrogance, simultaneously do not affect fraudulence financial statement. Partially, only competence variable significantly affect fraudulence financial statement. It implies that the pentagon theory of fraud is not applicable to understand fraudulence financial statement in the context listed manufacturing firms of food and beverage in Indonesia.
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Jaunanda, Meiliana, und Daniel Peterson Silaban. „PENGUJIAN FRAUD PENTAGON TERHADAP RESIKO FINANCIAL FRAUDULENT REPORTING“. Ultima Management : Jurnal Ilmu Manajemen 12, Nr. 2 (28.12.2020): 147–58. http://dx.doi.org/10.31937/manajemen.v12i2.1581.
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The research to examine how much financial stability, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship have effect partially and simultaneously to fraud pentagon. The research subjects used were manufacturing companies and were listed on the BEI in the 2014-2018 period. The results of this study are financial stability has a significant influence on fraudulent financial reporting. Rationalization has a significant effect on fraudulent financial reporting. Arrogance partially has a significant influence on fraudulent financial statements, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship simultaneously have a significant effect on fraudulent financial statements.
Key Words: Financial performance, Efficiency Operation, Firm Growth, Leverage, Fraud
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Wang, Tao Feng, Ting Xiao, Wei Jun Liu und Gang Liu. „Synthesis of a Novel Photochromic Diarylethene and its Application in Optical Recording Storage“. Advanced Materials Research 393-395 (November 2011): 366–69. http://dx.doi.org/10.4028/www.scientific.net/amr.393-395.366.
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A novel unsymmetrical photochromic diarylethene compound bearing dithiol-pentane unit, 1-[2-methyl-5-(1,3-dithiol-pentane)-3-thienyl]-2-[2-methyl-3-benzofuran-yl]perfluoroyclopentene(1a) has been synthesized, and its photochromic, fluorescence and optical recording strorage properties were investigated. The compound exhibited remarkable photochromism and clear fluorescent switches both in solution and in PMMA film. Using diarylethene 1b/PMMA film as recording medium and a linearly polarized 650 nm laser diode for recording and readout, polarization multiplexed image recording can be carried out in this film. The results demonstrated that the diarylethene can be potentially used as polarization multiplexing holographic recording medium.
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Yin, Xiuxiu, Yossef Peretz, Pola G. Oppenheimer, Leila Zeiri, Alexandra Masarwa, Natalya Froumin und Raz Jelinek. „Conductive and SERS-active colloidal gold films spontaneously formed at a liquid/liquid interface“. RSC Advances 6, Nr. 40 (2016): 33326–31. http://dx.doi.org/10.1039/c6ra03403a.
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Mlakar, Paul F., Donald O. Dusenberry, James R. Harris, Gerald Haynes, Long T. Phan und Mete A. Sozen. „Response to Fire Exposure of the Pentagon Structural Elements“. Journal of Performance of Constructed Facilities 19, Nr. 3 (August 2005): 212–19. http://dx.doi.org/10.1061/(asce)0887-3828(2005)19:3(212).
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Ettlinger, N., und J. R. Crump. „The Military Industrial Firm, Economic Control, and Local Development“. Environment and Planning C: Government and Policy 7, Nr. 1 (März 1989): 27–38. http://dx.doi.org/10.1068/c070027.
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Most US military technology is produced by military industrial firms (MIFs). The federal government substantially funds these firms, and provides the principal MIFs with a steady flow of profitable contracts. Unlike civilian-oriented firms, MIFs virtually have guaranteed profits, and need not emphasize cost minimization as a survival strategy. Instead, MIF management strategy focuses on information gathering, lobbying efforts, and marshalling the MIF labor force in order to influence the contract awards process. The operation of MIFs depends upon a set of alliances within defense-dependent communities and among local leaders, MIF management, Congress, and the Pentagon. These relationships empower MIF management, ensure MIF longevity, and provide a community with employment and an economic base. Endogenous control, a commonly cited ingredient of local or regional development, may be achieved in defense-dependent communities, despite external funding. The power and control exercised by MIFs may not, however, represent a sufficient condition for ‘development’, given problems of inefficiency that tend to characterize these specialized firms.
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Budi Yanti, Harti, Sekar Mayangsari, Slamet Wiyono, Ice Nasyrah Noor, Melinda Siregar und Intan Desiani. „PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL“. Media Riset Akuntansi, Auditing & Informasi 23, Nr. 1 (24.07.2023): 183–202. http://dx.doi.org/10.25105/mraai.v23i1.17293.
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This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies and Special purpose entities are proxies for measuring Competence variables. CEO arrogance is measured by the frequency of CEO photo views. The research sample is 115 firm year companies listed on the LQ 45 index with an observation period of 2017 to 2019. The results of the study prove that the head of internal audit turnover, Restatement times, Change in Accounting policy, Special purpose entities and also CEO Picture have a positive effect on financial fraud. statement.
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Raditya, Rafferty, und Jamaludin Iskak. „PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE“. Jurnal Kontemporer Akuntansi 2, Nr. 1 (23.03.2022): 21. http://dx.doi.org/10.24912/jka.v2i1.18122.
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The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.
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Citarayani, Irma, Melani Quintania und Dita Paramita Handayani. „Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA), dan Non Performing Financial (NPF) Terhadap Penyaluran Pembiayaan pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2012–2019“. Akuisisi: Jurnal Akuntansi 17, Nr. 1 (03.05.2021): 64–81. http://dx.doi.org/10.24127/akuisisi.v17i1.581.
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The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements. Tujuan penelitian ini adalah untuk melihat pengaruh fraud pentagon yang di proksikan dengan financial target, nature of industry, quality of external auditor, change of auditor, frequent number of CEO terhadap pendeteksian kecurangan (fraud) laporan keuangan. Kecurangan dalam Laporan Keuangan di penelitian ini diukur menggunakan proksi Return on Assets, Receivable, pemilihan jasa audit pada KAP, pergantian KAP, perubahan direksi, dan banyaknya foto CEO. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019 digunakan sebagai populasi dalam penelitian ini. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 48 laporan keuangan dari 25 perusahaan manufaktur. Analisis regresi linear berganda merupakan metode analisis yang digunakan dengan SPSS versi 20. Financial target, nature of industry, quality of external auditor dan frequent number of CEO tidak bepengaruh signfikan dalam mendeteksi adanya kecurangan dalam Laporan Keuangan dalam penelitian ini. Sedangkan, change of auditor dan change of direction berpengaruh signifikan dalam medeteksi kecurangan dalam laporan keuangan.
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Zulfa, Khusnatul, und Amira Bayagub. „ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING“. KEBERLANJUTAN 3, Nr. 2 (20.10.2018): 950. http://dx.doi.org/10.32493/keberlanjutan.v3i2.y2018.p950-969.
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AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.
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Paul, Justin, und Shruti Gupta. „SCOPI Model and 5S Pentagon Strategies for Governance of Small Firms“. Academy of Management Proceedings 2015, Nr. 1 (Januar 2015): 12854. http://dx.doi.org/10.5465/ambpp.2015.12854abstract.
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Günther, Martin, Alessandra Lorenzetti und Bernhard Schartel. „Fire Phenomena of Rigid Polyurethane Foams“. Polymers 10, Nr. 10 (19.10.2018): 1166. http://dx.doi.org/10.3390/polym10101166.
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Rigid polyurethane foams (RPUFs) typically exhibit low thermal inertia, resulting in short ignition times and rapid flame spread. In this study, the fire phenomena of RPUFs were investigated using a multi-methodological approach to gain detailed insight into the fire behaviour of pentane- and water-blown polyurethane (PUR) as well as pentane-blown polyisocyanurate polyurethane (PIR) foams with densities ranging from 30 to 100 kg/m3. Thermophysical properties were studied using thermogravimetry (TG); flammability and fire behaviour were investigated by means of the limiting oxygen index (LOI) and a cone calorimeter. Temperature development in burning cone calorimeter specimens was monitored with thermocouples inside the foam samples and visual investigation of quenched specimens’ cross sections gave insight into the morphological changes during burning. A comprehensive investigation is presented, illuminating the processes taking place during foam combustion. Cone calorimeter tests revealed that in-depth absorption of radiation is a significant factor in estimating the time to ignition. Cross sections examined with an electron scanning microscope (SEM) revealed a pyrolysis front with an intact foam structure underneath, and temperature measurement inside burning specimens indicated that, as foam density increased, their burning behaviour shifted towards that of solid materials. The superior fire performance of PIR foams was found to be based on the cellular structure, which is retained in the residue to some extent.
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Mayangsari, Sekar. „Indications of Manipulated Financial Statements: Evidence from Indonesia State-Owned Enterprise“. Indonesian Management and Accounting Research 19, Nr. 2 (07.01.2021): 101–20. http://dx.doi.org/10.25105/imar.v19i2.7113.
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This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.
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Panchamgam, Sashidhar S., Joel L. Plawsky und Peter C. Wayner. „Experimental Evaluation of Marangoni Shear in the Contact Line Region of an Evaporating 99+% Pure Octane Meniscus“. Journal of Heat Transfer 129, Nr. 11 (18.03.2007): 1476–85. http://dx.doi.org/10.1115/1.2759970.
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Image analyzing interferometry was used to study the spreading characteristics of an evaporating octane meniscus (purity: 99+%) on a quartz surface. The thickness, slope, and curvature profiles in the contact line region of the meniscus were obtained using a microscopic data analysis procedure. The results obtained for the octane were compared to that of pure pentane (purity: >99.8%) under similar operating conditions. Isothermal experimental conditions of the menisci were used for the in situ estimation of the retarded dispersion constant. The experimental results for the pure pentane demonstrate that the disjoining pressure (the intermolecular interactions) in the thin-film region controls the fluid flow. Also, an imbalance between the disjoining pressure in the thin-film region and the capillary pressure in the thicker meniscus region resulted in a creeping evaporating pentane meniscus, which spreads over the solid (quartz) surface. On the contrary, for less pure octane, the intermolecular interactions between octane and quartz had a significantly different contribution for fluid flow, and hence, the octane meniscus of lower purity did not creep over the quartz surface. As a result, we had a stationary, evaporating octane meniscus. Using the experimental data and a simple model for the velocity distribution, we evaluated the Marangoni shear in a portion of the stationary, evaporating octane meniscus. An extremely small change in the concentration due to distillation had a significant effect on fluid flow and microscale heat transfer. Also, it was found that nonidealities in small interfacial systems, i.e., the presence of impurities in the working fluid, can have a significant effect on the thickness of the adsorbed film, the heat flux, the spreading characteristics of an almost pure fluid, and, therefore, the assumptions in modeling.
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Amalia, Hasbiya Fitra, und Dedik Nur Triyanto. „Model Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Yang Terdaftar Pada Indeks IDX30 Tahun 2015-2019“. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 10, Nr. 1 (15.01.2022): 96–105. http://dx.doi.org/10.37676/ekombis.v10i1.1590.
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The objective of this study is to examine and assess the Fraud Pentagon model's ability to detect false financial statements in firms that have consistently been included in the IDX30 index from 2015 to 2019. All of the information utilized is secondary and pertains to the company's yearly data. The population is made up of firms that were listed on the IDX30 index between 2015 and 2019, with a sample size of 65 entities. The study variables that have been determined are analyzed using logistic regression in data analysis. From 2015 to 2019, ACHANGE, LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, TATA and CEOPICT all had a simultaneous influence on financial statement fraud in businesses in the IDX30 index. In addition, partial financial stability (ACHANGE) and total accruals have an impact on financial statement fraud (TATA). LEVERAGE, BDOUT, RECEIVABLE, AUDCHANGE, DCHANGE, and CEOPICT had no influence on the false financial statements of firms in the IDX30 index from 2015 to 2019.
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Truesdell, B. „Then Came the Fire: Personal Accounts From the Pentagon, 11 September 2001“. Oral History Review 40, Nr. 1 (31.01.2013): 221–23. http://dx.doi.org/10.1093/ohr/oht012.
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Panchamgam, Sashidhar S., Joel L. Plawsky und Peter C. Wayner. „Spreading Characteristics and Microscale Evaporative Heat Transfer in an Ultrathin Film Containing a Binary Mixture“. Journal of Heat Transfer 128, Nr. 12 (26.03.2006): 1266–75. http://dx.doi.org/10.1115/1.2349506.
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Using image-analyzing interferometry, the thickness profile, in the range of δ0 (adsorbed thickness) <δ<3μm, at the leading edge of a moving ultrathin film with phase change, was measured for a mixture of pentane-octane and compared to that of pure pentane. An improved data-analysis procedure was used to enhance the use of the measured thickness profile. There were significant differences between these two systems, demonstrating the presence of large Marangoni interfacial shear stresses with the mixture. A control volume model was developed to evaluate the differences between the pure fluid and the mixture. The disjoining pressure at the leading edge was found to control fluid flow in the evaporating pure system. However, due to Marangoni stresses, the effect of disjoining pressure on the mixture was found to be small at steady state for the fluxes studied. With an upstream bulk mixture of 2% octane and 98% pentane, a shear stress due to the gradient of the liquid-vapor interfacial surface tension resulting from distillation controlled fluid flow in the contact line region. The average curvature of the evaporating pseudo-steady state pure system was significantly larger (smaller length and larger apparent contact angle at δ=0.1μm) than the isothermal value, whereas the reverse occurred for the mixture. Using a continuum model, a comparison of numerically obtained Marangoni stresses and local evaporative heat flux profiles between the two systems was also made.
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Silooy, Natasha Priscilla, und Novita Novita. „Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud“. Akuntabilitas 14, Nr. 2 (29.10.2021): 255–68. http://dx.doi.org/10.15408/akt.v14i2.22570.
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This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.
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Wibowo, Danny, und Yusril Putra. „Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis“. Asia Pacific Fraud Journal 8, Nr. 1 (30.06.2023): 65. http://dx.doi.org/10.21532/apfjournal.v8i1.271.
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This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by the variable of political connection), and pressure (as proxied by the variables of financial target and financial stability), toward financial statement fraud in an agricultural company listed on the Indonesia Stock Exchange (IDX) from 2016 - 2019, with a total sample of 72 agricultural firms. There are two kinds of quantitative approaches used in this study. First is a purposive sampling technique. Second, multiple linear regression using SPSS 24. This finding shows financial stability variables and targets cause financial statement fraud. Fortunately, those variables which not effect financial statement fraud are the industrial nature, ineffective monitoring, director changing, auditor changing, and political connection.
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Yanti, Delviana Dama, und Munari Munari. „Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur“. Akuisisi: Jurnal Akuntansi 17, Nr. 1 (03.05.2021): 31–46. http://dx.doi.org/10.24127/akuisisi.v17i1.578.
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The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.
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SMITH, R. J. „Pentagon Decision-Making Comes Under Fire: Critics inside and outside the Pentagon say that senior officials have made some ill-advised weapons purchases“. Science 227, Nr. 4682 (04.01.1985): 32–33. http://dx.doi.org/10.1126/science.227.4682.32.
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Zheng, L., J. L. Plawsky, P. C. Wayner, und S. DasGupta. „Stability and Oscillations in an Evaporating Corner Meniscus“. Journal of Heat Transfer 126, Nr. 2 (01.04.2004): 169–78. http://dx.doi.org/10.1115/1.1652046.
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A Constrained Vapor Bubble Loop Thermosyphon, CVBLT, made of quartz was used to study the stability and oscillations of an evaporating curved wetting film of pentane in a corner. The film thickness profile was measured as a function of heat input, time, and axial position using image analyzing interferometry. The curvatures and apparent contact angles for the evaporating film under various operating conditions were obtained from the measured film thickness profiles. Instability (oscillation) of the liquid film was observed at relatively higher values of the heat input. The behavior of the curvature and the apparent contact angle of an oscillating film with changes in heat input was evaluated. Moving velocities of the oscillating film were calculated from the measured values of the liquid-wall wetted lengths and were found to be directly proportional to the difference between the instantaneous force acting on the curved film and the reference force. Using an augmented Young-Laplace pressure jump model, the effect of the excess free energy at the contact line on the oscillations was demonstrated.
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Modesti, M., und F. Simioni. „Effect of Phospho-Halogenated Polyethcr Polyol on Fire Behaviour of Rigid Polyurethane Foams Blown with Various Agents“. Cellular Polymers 13, Nr. 4 (Juli 1994): 277–91. http://dx.doi.org/10.1177/026248939401300402.
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The substitution of CFC-11 with blowing agents with low environmental impact, for the production of PU thermal insulating materials, implies the variation of several properties of the material. The worsening of fire behaviour of material, based on Ixol B 251, with flammable blowing agents (HCFC-141b, 2-chloro propane and n-pentane) can be reduced by modifying the formulation, i.e. by increasing the amount of flame retardants. The results of the Oxygen Index test were compared with the data obtained from the ISO 3582, DIN 4102 - B2 and UNI 9177 test and gave a good correlation. The initial thermal conductivity of the various foams is strictly linked with the thermal conductivity of the gas phase and increases with the new blowing agents and particularly in the case of n-pentane reaches values which are about 20% higher than that of foams blown with CFC-11. Hydrocarbon type blowing agents do not change significantly the mechanical properties of the materials; small variations in mechanical properties with HCFC-141b should be attributed to the solvent action of the compound on the polymer matrix.
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Parshakova, M. A., und E. B. Lipnyagov. „Thermodynamic crisis during spontaneous boiling-up of superheated <i>n</i>-pentane in a vertical glass tube“. Известия Российской академии наук. Серия физическая 87, Nr. 11 (01.11.2023): 1554–61. http://dx.doi.org/10.31857/s0367676523702708.
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The kinetics of boiling-up of superheated n-pentane in a glass tube was studied by high-speed video and fast acting pressure sensor. The top of the tube is sealed. It is shown that, as the threshold temperature is approached, the boiling-up of a superheated liquid is accompanied by significant pressure jumps and oscillations, and the formation of a vapor film can begin with self-organization in the near-wall layer of the liquid.
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Yanti, Delviana Dama. „ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA“. Jurnal Ilmiah Manajemen Ubhara 3, Nr. 1 (20.04.2021): 153. http://dx.doi.org/10.31599/jmu.v3i1.861.
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ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements
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Ungar, E. K., und R. Eichhorn. „Transition Boiling Curves in Saturated Pool Boiling From Horizontal Cylinders“. Journal of Heat Transfer 118, Nr. 3 (01.08.1996): 654–61. http://dx.doi.org/10.1115/1.2822682.
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Pool boiling heat flux versus wall superheat boiling curves were obtained for horizontal 3.18-mm-dia thin-walled brass tubes heated by an internal high-speed flow of ethylene glycol. The boiling liquids were saturated n-pentane, R-113, acetone, methanol ethanol, benzene, and isopropanol. Boiling results include nucleate and transition boiling in all the test liquids, but film boiling was achieved only with methanol. The measured peak heat fluxes are well correlated by available predictions. The methanol experiments clearly display two transition boiling curves, one obtained on increasing the cylinder temperature from nucleate boiling, the other on decreasing the cylinder temperature from film boiling. For the cases in which the highest cylinder temperature reached only into the transition regime, a single transition boiling curve resulted.
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Oka, T., Y. Abe, Y. H. Mori und A. Nagashima. „Pool Boiling of n-Pentane, CFC-113, and Water Under Reduced Gravity: Parabolic Flight Experiments With a Transparent Heater“. Journal of Heat Transfer 117, Nr. 2 (01.05.1995): 408–17. http://dx.doi.org/10.1115/1.2822537.
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A series of pool boiling experiments have been conducted under reduced gravity condition (the order of 10−2 times the terrestrial gravity) available in an aircraft taking parabolic flight. A transparent resistant heater, a transparent indium oxide film plated on a glass plate, was employed so that the vapor/liquid behavior interacting with the heater surface could be observed from the rear side of the heater simultaneously with the side view of vapor bubbles above the heater surface. The experiments were performed for three different fluids—n-pentane, CFC-113, and water—under subcooled conditions. The critical heat fluxes for both n-pentane and CFC-113 under the reduced gravity were lowered to about 40 percent of the corresponding terrestrial values. Although the heat transfer characteristics in a low heat flux nucleate boiling regime for both n-pentane and CFC-113 showed no more than a slight change with the reduction in gravity, a significant heat transfer deterioration was noted with water in the reduced gravity boiling. The observation from the rear side of the heater suggested that this particular difference in the gravity dependency of heat transfer was ascribed to a considerable difference, between the organic fluids and water, in the behavior of attachment to the heater surface of the bubbles grown up, while the behavior of attachment must depend on the surface tension of each fluid and the wettability of the heater surface with the fluid.
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Fenistein, Denis, Gerard H. Wegdam, William V. Meyer und J. Adin Mann. „Capillary waves on an asymmetric liquid film of pentane on water“. Applied Optics 40, Nr. 24 (20.08.2001): 4134. http://dx.doi.org/10.1364/ao.40.004134.
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Octavianus Lauwrens, Andi, und Harti Budi Yanti. „Pengaruh Elemen Fraud Pentagon Terhadap Financial Statement Fraud dengan Komite Audit Sebagai Moderasi“. COMSERVA Indonesian Jurnal of Community Services and Development 2, Nr. 4 (06.10.2022): 966–75. http://dx.doi.org/10.59141/comserva.v2i4.356.
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This study aims to analyze the impact of the fraud factor of the pentagonal model on financial reporting fraud at companies in the fields of property, real estate and construction listed on the Stock Exchange. Indonesia in the period 2018-2020. The study focused on companies in the property, real estate and construction sectors that had a period of study. 2018-2020. The sample was selected on the basis of purposeful sampling to obtain 19 firms with 57 observational data. Data analysis was performed using panel data regression. The obtained results show that pressure, opportunity, rationalization and competence have a significant impact on the likelihood of fraud in the financial statements. While arrogance cannot have a significant impact. The audit committee has demonstrated its ability to control the effects of pressure, opportunity, reasonableness and capacity on the potential for fraud in the financial statements.
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Panchamgam, Sashidhar S., Shripad J. Gokhale, Joel L. Plawsky, Sunando DasGupta und Peter C. Wayner,. „Experimental Determination of the Effect of Disjoining Pressure on Shear in the Contact Line Region of a Moving Evaporating Thin Film“. Journal of Heat Transfer 127, Nr. 3 (01.03.2005): 231–43. http://dx.doi.org/10.1115/1.1857947.
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The thickness and curvature profiles in the contact line region of a moving evaporating thin liquid film of pentane on a quartz substrate were measured for the thickness region, δ<2.5 μm. The critical region, δ<0.1 μm, was emphasized. The profiles were obtained using image-analyzing interferometry and an improved data analysis procedure. The precursor adsorbed film, the thickness, the curvature, and interfacial slope (variation of the local “apparent contact angle”) profiles were consistent with previous models based on interfacial concepts. Isothermal equilibrium conditions were used to verify the accuracy of the procedures and to evaluate the retarded dispersion constant in situ. The profiles give fundamental insight into the phenomena of phase change, pressure gradient, fluid flow, spreading, shear stress, and the physics of interfacial phenomena in the contact line region. The experimental results demonstrate explicitly, for the first time with microscopic detail, that the disjoining pressure controls fluid flow within an evaporating completely wetting thin curved film.
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Ramilison, J. M., und J. H. Lienhard. „Transition Boiling Heat Transfer and the Film Transition Regime“. Journal of Heat Transfer 109, Nr. 3 (01.08.1987): 746–52. http://dx.doi.org/10.1115/1.3248153.
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The “Berenson” flat-plate transition-boiling experiment has been re-created with a reduced thermal resistance in the heater, and an improved access to those portions of the transition boiling regime that have a steep negative slope. Tests have been made in Freon-113, acetone, benzene, and n-pentane boiling on horizontal flat copper heaters that have been mirror-polished, “roughened,” or teflon-coated. The resulting data reproduce and clarify certain features observed by Berenson: the modest surface finish dependence of boiling burnout, and the influence of surface chemistry on both the minimum heat flux and the mode of transition boiling, for example. A rational scheme of correlation yields a prediction of the heat flux in what Witte and Lienhard previously identified as the “film-transition boiling” region. It is also shown how to calculate the heat flux at the boundary between the pure-film, and the film-transition, boiling regimes, as a function of the advancing contact angle.
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Kaur, Inderjeet, B. N. Misra, Raj Kumar und Baljit Singh. „Radiation Induced Graft Copolymerization of Methyl Acrylate and Ethyl Acrylate onto Poly(tetrafluoroethylene-co-ethylene) Film“. Polymers and Polymer Composites 10, Nr. 5 (Juli 2002): 391–404. http://dx.doi.org/10.1177/096739110201000506.
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To introduce functional moieties into Tefzel® film, a copolymer of tetrafluoroethylene and ethylene, graft copolymerization of vinyl monomers such as methyl acrylate (MA) and ethyl acrylate (EA) was attempted by a pre-irradiation method in aqueous medium. Optimum conditions for obtaining the maximum grafting was evaluated for both monomers. Maximum grafting of MA (306.0%) and EA (462.1%) was obtained at a total dose of 25.4 and 31.9kGy respectively, using [MA] = 2.20 mol/L and [EA] 0.032 moles. The effect of aliphatic alcohols of varying chain length, such as methanol, ethanol, n-butanol, 1-Pentanol and cyclohexanol on the percentage grafting of MA & EA was also studied. Characterization of Tefzel® and grafted Tefzel® films was carried out by IR spectroscopy and thermogravimetric analysis. Grafted Tefzel® film was found to have improved thermal resistance.
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Triyanto, Dedik Nur. „Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms“. Journal of Economics, Business, & Accountancy Ventura 22, Nr. 3 (30.03.2020): 399–410. http://dx.doi.org/10.14414/jebav.v22i3.1792.
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This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies listed in the SRI-KEHATI index of the Indonesia Stock Exchange in the period 2013-2018. The secondary data were taken from the annual reports and audited financial statements of companies. The sample was selected using a purposive sampling in which 13 SRI-KEHATI index companies as the sample with a four-year research period in 2013-2018, a totally of 78 samples. The data were analyzed using descriptive statistical analysis and logistic regression analysis using IBM SPSS statistical software 25. The results showed financial targets, ineffective monitoring, and the nature of the industry, changes in directors, and the frequency of the appearance of CEO photos simultaneously influencing financial statement fraud. Partially, ineffective monitoring, changes in directors and the frequency of CEO photos on fraudulent financial statements have a negative effect, and the nature of the industry has a positive effect, while financial targets do not affect financial statement fraud. This research can be used as a reference for stakeholders in the company to consider the proportion of independent directors and the ratio of receivables in detecting fraud in a company.
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Sang, Xiao Ming, Xing Gang Chen, Shou Wu Yu und Gui Xiang Hou. „Preparation and Properties of Rigid Polyurethane-Imide Foams“. Advanced Materials Research 150-151 (Oktober 2010): 1119–22. http://dx.doi.org/10.4028/www.scientific.net/amr.150-151.1119.
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A series of rigid polyurethane foams are synthesized via the reaction of isocyanate terminated polyimide prepolymers with polyether polyol. Deionized water and n-pentane are used for blowing agents. The prepolymers and polymers are characterized by conventional methods, and physical, mechanical and thermal properties are studied. The results show that in comparison to pure polyurethane foams, these rigid polymer foams exhibit improved thermal stability as well as good compressive property. SEM of the compressed body of rigid polyurethane-imide foams show that the destructive forms are open-type tear of the film and the breakdown of the cell body wall.
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Chen, Fuming, Shaobin Liu, Jianmin Shen, Li Wei, Andong Liu, Mary B. Chan-Park und Yuan Chen. „Ethanol-Assisted Graphene Oxide-Based Thin Film Formation at Pentane–Water Interface“. Langmuir 27, Nr. 15 (02.08.2011): 9174–81. http://dx.doi.org/10.1021/la201230k.
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Loi, Quang K., und Debra J. Searles. „Local surface dynamics in the adsorbed film of pentane isomers on graphite“. Chemical Engineering Science 282 (Dezember 2023): 119359. http://dx.doi.org/10.1016/j.ces.2023.119359.
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Heinrich, Thomas. „Cold War Armory: Military Contracting in Silicon Valley“. Enterprise & Society 3, Nr. 2 (Juni 2002): 247–84. http://dx.doi.org/10.1017/s1467222700011666.
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Silicon Valley is frequently portrayed as a manifestation of postindustrial entrepreneurship, where ingenious inventor-businessmen and venture capitalists forged a dynamic, high-tech economy unencumbered by government's “heavy hand.” Closer examination reveals that government played a major role in launching and sustaining some of the region's core industries through military contracting. Focusing on leading firms in the microwave electronics, missile, satellite, and semiconductor industries, this article argues that demand for customized military technology encouraged contractors to embark on a course of flexible specialization, batch production, and continuous innovation. Thriving throughout much of the Cold War, major military contractors fell on hard times when defense markets started to shrink in the late 1980s, because specialized design and production capabilities were rarely applicable to civilian product lines. But Pentagon funding for research and development helped lay the technological groundwork for a new generation of startups, contributing to Silicon Valley's economic renaissance in the 1990s.
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Beavis, Nicholas J., Salah S. Ibrahim und Weeratunge Malalasekera. „Impingement characteristics of an early injection gasoline direct injection engine: A numerical study“. International Journal of Engine Research 18, Nr. 4 (19.08.2016): 378–93. http://dx.doi.org/10.1177/1468087416663325.
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This article describes the use of a Lagrangian discrete droplet model to evaluate the liquid fuel impingement characteristics on the internal surfaces of an early injection gasoline direct injection engine. This study focuses on fuel impingement on the intake valve and cylinder liner between start of injection and 20° after start of injection using both a single- and a multi-component fuels. The single-component fuel used was iso-octane and the multi-component fuel contained fractions of iso-pentane, iso-octane and n-decane to represent the light, medium and heavy fuel fractions of gasoline, respectively. A detailed description of the impingement and liquid film modelling approach is also provided. Fuel properties, wall surface temperature and droplet Weber number and Laplace number were used to quantify the impingement regime for different fuel fractions and correlated well with the predicted onset of liquid film formation. Evidence of film stripping was seen from the liquid film formed on the side of the intake valve head with subsequent ejected droplets being a likely source of unburned hydrocarbons and particulate matter emissions. Differences in impingement location and subsequent location of liquid film formation were also observed between single- and multi-component fuels. A qualitative comparison with experimental cylinder liner impingement data showed the model to well predict the timing and positioning of the liner fuel impingement.
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Zhuang, Xiao Wei, Shou Hai Li, Yu Feng Ma, Wei Zhang, Yu Zhi Xu, Chun Peng Wang und Fu Xiang Chu. „Preparation and Performance Research on Phenolic Insulation Foam Used Low-Temperature Foaming Technology“. Advanced Materials Research 250-253 (Mai 2011): 450–54. http://dx.doi.org/10.4028/www.scientific.net/amr.250-253.450.
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The phenolic(PF) foams were prepared used low-temperature foaming and curing method. The optimum low-temperature foaming processing technology conditions and material proportioning were described below. The curing temperature was 40 °C, the amount of foaming agent iso-pentane was 8-10wt.%, tween-80 dosage was 6-7wt.%, the amount of composite curing agent was 15-18wt.%.The effects of low-temperature foaming on mechanical properties, heat insulation, fire-retardant, foam hole form and micro-structure were discussed. 40°C and 70°C curing PF foam performance comparison results showed that low-temperature curing technology slightly affect the fire-retardant properties of PF foam. And excellent overall performance PF foam were prepared with 40°C foaming technology, the foam hole morphology structure, toughness and strength of PF foam were better. In addition, the low-temperature curing PF foam had more even foam hole distribution, more regular foam hole structure, more clean foam hole arrangement.
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Zhang, Yunke, Marianna A. Busch und Kenneth W. Busch. „Terminal and Intermediate Combustion Products Observed from 2.0 to 5.0 μm in Flame/Furnace Infrared Emission Spectrometry“. Applied Spectroscopy 46, Nr. 11 (November 1992): 1673–84. http://dx.doi.org/10.1366/0003702924926772.
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A computer-controlled, dispersive, scanning spectrometer with a wavelength range from 1 to 15 μm is described and used to study the flame/furnace infrared emission (FIRE) spectra of combustion products formed in a small analyte/air flame and in an electrically heated furnace (570°C), operated with and without a column of heated hopcalite (370°C). When lead selenide was used as the detector, the emission spectra of the combustion products of pentane, benzene, dichloromethane, and methanol could be measured over the wavelength range from 2 to 5 μm. In addition to discrete emission bands from terminal combustion products such as CO2, H2O, and HCl, discrete emission from CO (4.6–4.9 μm) and continuum emission associated with soot formation were also observed under oxygen-limited combustion of benzene, dichloromethane, and possibly pentane. Bands centered at approximately 3.3 μm (3030 cm−1) and 3.5 μm (2857 cm−1) were observed in several spectra and attributed to C-H stretching in intermediate combustion products, with the 3.5- μm band being assigned to the stretching of the carbonyl hydrogen of aldehydes (formaldehyde, in particular). On the basis of these results, the “anomalous emission” observed at 3.8 μm in previous studies employing electrothermal excitation is attributed either to the presence of formaldehyde or to the formation of particulate carbon, which are both associated with conditions favoring the incomplete combustion of hydrocarbons.
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Irawan, Helmiansyah, und Titik Aryati. „MODERATING OF POLLITICAL CONNECTION ON FACTORS AFFECTING FRAUDULENT FINANCIAL STATEMENT FROM THE PENTAGON FRAUD MODEL PERSPECTIVE“. Archives of Business Research 9, Nr. 10 (16.10.2021): 64–78. http://dx.doi.org/10.14738/abr.910.10813.
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ABSTRACT
The Purpose of this research is to analyze the effect of the factors that effect of fraud in financial statements that occur in companies. And also analyzes the impact of political connections as a moderating variable that strengthens or weakens the factors that influences fraud in the financial statements.The author collects empirical study data from manufacture industry companies, using secondary data taken from annual reporting of companies listed in the Indonesia Stock Exchange and analyzes them using the SPSS program. A total of 60 units of data analysis that meet the criteria and can be used as sample in the research. This research reveals that effective monitoring and change of director has a positive and significant effect on financial statement of fraudulent. A set of financial targets, changes of auditors, and the frequencies of CEO pictures have not effect on fraudulent of financial statement. Whatever, the impact on political connection as oderating variable only strengthens the influence between effective monitoring and change of BOD on fraudulent financial statement from before being moderated by the political connection. This study only takes data of secondary from the annual reporting of companies and financial reports of firm from BEI, especially the manufacturing industry which only covers three sectors. Meanwhile, the Indonesia Stock Exchange consists of nine existing industrial sectors. Originality/value for this research is Political Connection as a moderator between financial stability, in effectively monitoring, change of auditor, change of director and frequencies of number commissioner’s pictures on financial statement of fraudulent in the context of manufacture companies listed in BEI is still little researched. So this research will not only fill in the current gaps in the literature but also spark new academic debates, but this study will also contribute to the practice of fraudulent financial.
Keywords: financial stability, ineffectively monitoring, changes of auditor, changes of director, financial statement of fraudulent
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Karthikeyan, M., J. Huang, J. Plawsky und P. C. Wayner. „Experimental Study and Modeling of the Intermediate Section of the Nonisothermal Constrained Vapor Bubble“. Journal of Heat Transfer 120, Nr. 1 (01.02.1998): 166–73. http://dx.doi.org/10.1115/1.2830040.
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The generic nonisothermal constrained vapor bubble (CVB) is a miniature, closed heat transfer device capable of high thermal conductance that uses interfacial forces to recirculate the condensate on the solid surface constraining the vapor bubble. Herein, for the specific case of a large length-to-width ratio it is equivalent to a wickless heat pipe. Experiments were conducted at various heat loads on a pentane/quartz CVB to measure the fundamental governing parameter fields: temperature, pressure, and liquid film curvature. An “intermediate” section with a large effective axial thermal conductivity was identified wherein the temperature remains nearly constant. A one-dimensional steady-state model of this intermediate section was developed and solved numerically to yield pressure, velocity, and liquid film curvature profiles. The experimentally obtained curvature profiles agree very well with those predicted by the Young-Laplace model. The operating temperature of the CVB was found to be a function of the operating pressure and not a function of the heat load. Due to experimental design limitations, the fundamental operating limits of the CVB were not reached.
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Lim, Huey Sia, Nayan Nafarizal, Mohd Zainizan Sahdan, Samsul Haimi Dahlan, Zuhairiah Zainal Abidin, Muhammad Yusof Ismail, Fauziahanim Che Seman et al. „Transmission of Microwave Signal through Metal-Oxide Thin Film of Energy Saving Glass Using Different Shape of Frequency Selective Structure“. Advanced Materials Research 925 (April 2014): 630–34. http://dx.doi.org/10.4028/www.scientific.net/amr.925.630.
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Metal oxide thin films are widely used for energy saving glass coating. This coating has the ability of blocking the infrared signal while being transparent to other visible part of the spectrum. However, there is one critical disadvantage of this metal oxide coating which it attenuates useful radio frequency and microwave signal such as GSM mobile signal, personal communication, GPS signal through them. These important microwave signals are fall within the range of 800 MHz to 2200 MHz. Frequency selective structure has been applied to solve the attenuation of microwave signal. With the adding of frequency selective structure, it can bring huge improvement of the transmission loss through it. Computer simulation using CST software is used to investigate the transmission loss through the metal oxide coated glass. The frequency selective structure will be etched out from the metallic oxide coated on the glass. Results showed that different shape of the structure will have different peak transmission loss through the glass. When cross dipole and circle shape been simulated using CST software, it can clearly see that the transmission lost and peak frequency had changed drastically. Then, triangle and pentagon shape also have different transmission through it. In addition, conductivity and electrical properties of coated metal oxide thin film is also very important. The transmission through the different ohmic sheet resistance of metal oxide thin film was also investigated. The sheet resistance value was obtained from the reported experimental results. Simulated results showed that full width half maximum, maximum transmission loss and peak frequency loss was very much dependent on the metal oxide sheet resistance. Therefore, the control of the thickness and oxygen content in metal oxide thin film are very much important to optimize the transmission loss through it for energy saving glass applications.
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Shaffer, Nelson R. „Indiana Limestone: America's building stone“. Geological Society, London, Special Publications 486, Nr. 1 (11.01.2019): 77–101. http://dx.doi.org/10.1144/sp486-2018-58.
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AbstractIndiana Limestone is one of the most used and versatile building stones in the USA. It is a uniform, carbonate grainstone formed during the Mississippian Subperiod of the Carbonifereous. The stone has excellent physical properties, good workability, fire resistance, durability, sustainability, reserves sufficient for hundreds of years, remarkable history, and is available in pleasing colours and textures. Indiana Limestone is used extensively for important buildings, homes, or carved as accents and sculptures, as well as other uses. At one time it was estimated that 60–80% of important US stone buildings were built with Indiana Limestone. This stone has been used for significant, even iconic buildings such as the Empire State Building and the Yankee Stadium, the Pentagon and many other government buildings, even religious structures such as the National Cathedral in Washington, DC, notable houses such as the Biltmore House in North Carolina, many Chicago landmarks, plus libraries, research centres, academic buildings and museums, across the USA. Sculptures throughout the USA and other countries are made of Indiana Limestone. The stone has good sustainability and is incorporated into the very culture of the state of Indiana and America. Indiana Limestone merits designation as a Global Heritage Stone Resource.
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Fryczkowska, Beata, Małgorzata Kowalska, Dorota Biniaś, Czesław Ślusarczyk, Jarosław Janicki, Ewa Sarna und Mirosław Wyszomirski. „Properties and Structure of Cellulosic Membranes Obtained from Solutions in Ionic Liquids Coagulated in Primary Alcohols“. Autex Research Journal 18, Nr. 3 (01.09.2018): 232–42. http://dx.doi.org/10.1515/aut-2017-0036.
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Abstract This paper presents the results of studies on the preparation of cellulosic membranes, from a solution in 1-ethyl-3- methylimidazolium acetate (EMIMAc), using the phase inversion method. Initially, the membranes were obtained by coagulation of the polymer film in water and primary alcohols (methanol, ethanol, 1-propanol, 1-butanol, 1-pentanol), 1-hexanol, 1-octanol) resulting in membranes with significantly differing morphologies. Subsequently, composite membranes were produced, with the support layer being a membrane with the largest pores, and the skin layer a membrane with smaller pores. The resulting membranes were tested for physicochemical and transport properties. The morphology of the membrane surfaces and their cross-sections were investigated by using a scanning electron microscope (SEM). The structure of the membranes, on the other hand, was investigated by FTIR spectroscopy and WAXS structural analysis.
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Kumar, Ashish, Vinayak Sinha, Muhammed Shabin, Haseeb Hakkim, Bernard Bonsang und Valerie Gros. „Non-methane hydrocarbon (NMHC) fingerprints of major urban and agricultural emission sources for use in source apportionment studies“. Atmospheric Chemistry and Physics 20, Nr. 20 (26.10.2020): 12133–52. http://dx.doi.org/10.5194/acp-20-12133-2020.
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Abstract. In complex atmospheric emission environments such as urban agglomerates, multiple sources control the ambient chemical composition driving air quality and regional climate. In contrast to pristine sites, where reliance on single or a few chemical tracers is often adequate for resolving pollution plumes and source influences, the comprehensive chemical fingerprinting of sources using non-methane hydrocarbons (NMHCs) and the identification of suitable tracer molecules and emission ratios becomes necessary. Here, we characterise and present chemical fingerprints of some major urban and agricultural emission sources active in South Asia, such as paddy stubble burning, garbage burning, idling vehicular exhaust and evaporative fuel emissions. A total of 121 whole air samples were actively collected from the different emission sources in passivated air sampling steel canisters and then analysed for 49 NMHCs (22 alkanes, 16 aromatics, 10 alkenes and one alkyne) using thermal desorption gas chromatography flame ionisation detection. Several new insights were obtained. Propane was found to be present in paddy stubble fire emissions (8 %), and therefore, for an environment impacted by crop residue fires, the use of propane as a fugitive liquefied petroleum gas (LPG) emission tracer must be done with caution. Propene was found to be ∼ 1.6 times greater (by weight) than ethene in smouldering paddy fires. Compositional differences were observed between evaporative emissions of domestic LPG and commercial LPG, which are used in South Asia. While the domestic LPG vapours had more propane (40 ± 6 %) than n-butane (19 ± 2 %), the converse was true for commercial LPG vapours (7 ± 6 % and 37 ± 4 %, respectively). Isoprene was identified as a new tracer for distinguishing paddy stubble and garbage burning in the absence of isoprene emissions at night from biogenic sources. Analyses of source-specific inter-NMHC molar ratios revealed that toluene/benzene ratios can be used to distinguish among paddy stubble fire emissions in the flaming (0.38 ± 0.11) and smouldering stages (1.40 ± 0.10), garbage burning flaming (0.26 ± 0.07) and smouldering emissions (0.59 ± 0.16), and traffic emissions (3.54 ± 0.21), whereas i-pentane ∕ n-pentane can be used to distinguish biomass burning emissions (0.06–1.46) from the petrol-dominated traffic and fossil fuel emissions (2.83–4.13). i-butane ∕ n-butane ratios were similar (0.20–0.30) for many sources and could be used as a tracer for photochemical ageing. In agreement with previous studies, i-pentane, propane and acetylene were identified as suitable chemical tracers for petrol vehicular and evaporative emissions, LPG evaporative and vehicular emissions and flaming-stage biomass fires, respectively. The secondary pollutant formation potential and human health impact of the sources was also assessed in terms of their hydroxyl radical (OH) reactivity (s−1), ozone formation potential (OFP; gO3/gNMHC) and fractional benzene, toluene, ethylbenzene and xylenes (BTEX) content. Petrol vehicular emissions, paddy stubble fires and garbage fires were found to have a higher pollution potential (at ≥95 % confidence interval) relative to the other sources studied in this work. Thus, many results of this study provide a new foundational framework for quantitative source apportionment studies in complex emission environments.