Статті в журналах: "J.P. Gotthard (Firm)"

1

Behr, Johannes. "Franz Schuberts 20 Ländler D 366 / D 814 - nicht bearbeitet von Johannes Brahms." Die Musikforschung 64, no. 4 (September 22, 2021): 358–67. http://dx.doi.org/10.52412/mf.2011.h4.215.

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Im Jahr 1869 erschienen bei J.P. Gotthard in Wien 20 nachgelassene Ländler Franz Schuberts in zwei separaten Ausgaben für Klavier zu zwei bzw. zu vier Händen. Vier der zweihändigen und 16 der vierhändigen publizierten Ländler sind fremde Arrangements. Es lässt sich zeigen, dass diese Bearbeitungen nicht von Johannes Brahms stammen wie bisher angenommen, sondern vom Verleger J. P. Gotthard für die von ihm veröffentlichten Editionen angefertigt wurden. Im Jahr 1934 gab Georg Kinsky elf der im Original zweihändigen Ländler (D 366/1-6, 8-10, 12, 13) in vierhändigen, mit Gotthards Fassungen nicht identischen Bearbeitungen heraus, die er ebenfalls Brahms zuschrieb. Diese könnten von Hermann Levi stammen. bms online (Cornelia Schöntube)

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2

Pak, Susie J. "Reputation and Social Ties: J. P. Morgan & Co. and Private Investment Banking." Business History Review 87, no. 4 (2013): 703–28. http://dx.doi.org/10.1017/s0007680513001104.

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Focusing on the private investment bank of J. P. Morgan & Co., this article examines the unique perspective that the history of private investment banking offers the study of reputation with regard to the role of social ties. Drawing from a larger study that looks at intersecting social and economic networks of New York private bankers before the Second World War, the article studies the ways in which the Morgan partners' social networks worked to maintain their reputation by creating an institutional structure for firm cohesion, establishing access to information and resources outside the firm, and fostering a culture of exclusivity that signaled the firm's standing and its ties relative to their competitors or other elite bankers.

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3

Lee, Jim. "Family Firm Performance: Further Evidence." Family Business Review 19, no. 2 (June 2006): 103–14. http://dx.doi.org/10.1111/j.1741-6248.2006.00060.x.

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This article empirically investigates the competitiveness and stability of family-owned firms relative to firms owned by diverse shareholders. Founding families are present in about one-third of the S&P 500—the sample of this study. Data gathered over the 1992—2002 period confirm that family firms tend to experience higher employment and revenue growth over time and are more profitable. Regression analysis also supports that firm performance improves when founding family members are involved in management. Although evidence on the relative stability in employment among family firms over the long run is tenuous, data from the most recent recession support the role that founding families play in maintaining employment stability during temporary market downturns.

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4

Kim, Dong-Woon. "J. & P. Coats in Tsarist Russia, 1889–1917." Business History Review 69, no. 4 (1995): 465–93. http://dx.doi.org/10.2307/3117142.

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This article explores the activities in Russia, between 1889 and the Revolution of 1917, of J. & P. Coats, the British multinational firm that manufactured cotton thread. The main motive for Coats's local manufacturing in Russia was to avoid import duties. Manufacturing facilities were secured by means of a joint venture and acquisitions in St. Petersburg, Riga and Lodz. The Russian business was under the full control of the headquarters in Paisley, U.K., and this policy contrasts with the more decentralized management style preferred by many other British multinationals of the day. Despite the unstable political situation in Russia, Coats's mills performed better than their competitors, and accounted for some 90 percent of the national demand by the time they were confiscated in 1917.

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5

Nurjanah, Listia, and Ria Bintan Napitupulu. "Peran Market Orientation, Learning Orientation, Strategic Agility, Strategic Planning, dan Customer Relationship, dengan Innovation sebagai Variabel Mediasi." Journal of Management and Bussines (JOMB) 5, no. 1 (March 27, 2023): 130–58. http://dx.doi.org/10.31539/jomb.v5i1.4927.

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The research aims at the role of market orientation, learning orientation, strategic agility, strategic planning, and customer relationships, with innovation as a mediating variable. This research method is descriptive quantitative. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, data quality tests, model evaluation tests, varience inflation factor tests, and hypothesis testing. The results showed that a) market orientation towards innovation had a statistical T value of 0.092<1.96 and a P value of 0.927>0.05; b) learning orientation towards innovation has a T statistic value of 4.228> 1.96 and a P value of 0.000 <0.05; c) strategic agility towards innovation has a statistical T value of 1.328<1.96 and a P value of 0.167>0.05; d) strategic planning for innovation has a statistical T value of 1.740<1.96 and a P value of 0.460>0.05; e) customer relationship to innovation has a T statistic value of 8.315> 1.96 and a P value of 0.000 <0.05; f) innovation on firm performance has a T statistic value of 8.315> 1.96 and a P value of 0.000 <0.05; g) market orientation towards firm performance has a statistical T value of 0.090<1.96 and a P value of 0.929>0.05; h) learning orientation towards firm performance has a statistical T value of 3.861> 1.96 and a P value of 0.000 <0.05; i) strategic agility on firm performance has a statistical T value of 1.454<1.96 and a P value of 0.147>0.05; j) strategic planning for firm performance has a statistical T value of 0.784<1.96 and a P value of 0.455>0.05; k) customer relationship to firm performance has a T statistic value of 5.791> 1.96 and a P value of 0.000 <0.05. In conclusion, learning orientation and customer relationship have a significant positive effect on innovation. Meanwhile, market orientation, strategic agility, and strategic planning do not have a significant positive effect on innovation. Innovation has a significant positive effect on firm performance. Learning orientation and customer relationship have a significant positive effect on firm performance. Meanwhile, market orientation, strategic agility, and strategic planning do not have a significant positive effect on firm performance. Keywords: Firm Performance, Innovation, Learning Orientation, Market Orientation Strategic Agility, Strategic Planning Customer Relations

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6

Novita and Mulyani Mulyani. "ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN." Jurnal Akuntansi 9, no. 2 (August 15, 2020): 133–48. http://dx.doi.org/10.46806/ja.v9i2.765.

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Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performanceâ€™s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215â€“230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversificationâ€™s effect on firm value. Journal of Financial Economics, 37(1), 39â€“65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firmâ€¯: managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305â€“360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009â€“2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305â€“360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1â€“9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078â€“1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1â€“25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434â€“459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198â€“2207.

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7

Woyshner, Christine. "School Desegregation and Civil Society: The Unification of Alabama's Black and White Parent-Teacher Associations, 1954–1971." History of Education Quarterly 51, no. 1 (February 2011): 49–76. http://dx.doi.org/10.1111/j.1748-5959.2010.00310.x.

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In early September 1956, Martha Rutledge—the president of the all-white Alabama State Parent-Teacher Association—released a statement to the press intended to clarify the organization's position on the Brown v. Board of Education decision and the desegregation of schools in her state: As president of the Alabama Congress, I am a firm believer in the Southern way of life. The entire organization of the Alabama congress is made up of people who believe in the Southern way of life. There is no organization anywhere that practices segregation more than the Alabama P-TA or an organization that will work toward maintaining segregation in our schools with any more force.

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8

Halgin, Daniel S., and Susie Pak. "The significance of social clubs in the economic network of J.P. Morgan & Co.: partnership agreements, syndicates & interlocking directorates prior to World War II." Revista de Historia Industrial — Industrial History Review 32, no. 88 (July 14, 2023): 49–82. http://dx.doi.org/10.1344/rhiihr.41444.

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What role do social clubs play in the facilitation of cooperative relationships between economic actors? By studying the historical networks of investment bankers in the United States pre-World War II, we propose that social ties in the form of shared social club memberships facilitate the strategic creation of interfirm and intrafirm cohesion that guides economic transactions. The focus of our paper is the New York firm of J. P. Morgan & Co., the leading American investment bank before the Second World War. Through statistical and qualitative analyses we demonstrate that social club ties influenced firm ownership, syndicate participation, and interlocking directorate board memberships. Our study advances the literature on social elites by identifying the strategic interplay between social embeddedness and economic action through social organizations, highlighting the unique role of social clubs as historical sites of economic collaboration during the Progressive Era in the United States.

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9

Coates, John C., Michele M. DeStefano, Ashish Nanda, and David B. Wilkins. "Hiring Teams, Firms, and Lawyers: Evidence of the Evolving Relationships in the Corporate Legal Market." Law & Social Inquiry 36, no. 04 (2011): 999–1031. http://dx.doi.org/10.1111/j.1747-4469.2011.01259.x.

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How are relationships between corporate clients and law firms evolving? Drawing on interview and survey data from 166 chief legal officers of S&P 500 companies from 2006–2007, we find that—contrary to standard depictions of corporate client-provider relationships—(1) large companies have relationships with ten to twenty preferred providers; (2) these relationships continue to be enduring; and (3) clients focus not only on law firm platforms and lead partners, but also on teams and departments within preferred providers, allocating work to these subunits at rival firms over time and following “star” lawyers, especially if they move as part of a team. The combination of long-term relationships and subunit rivalry provides law firms with steady work flows and allows companies to keep cost pressure on firms while preserving relationship-specific capital, quality assurance, and soft forms of legal capacity insurance. Our findings have implications for law firms, corporate departments, and law schools.

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10

Souza, Roberta de Castro, and João Amato Neto. "The entry of Brazilian fresh fruit small and medium producers into the global market." Revista de Economia e Sociologia Rural 48, no. 3 (September 2010): 521–38. http://dx.doi.org/10.1590/s0103-20032010000300002.

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The objective of this paper is to identify some elements which contribute to the entry of small and medium producers into the global market. Specifically, it analyses the case of the greatest Brazilian mango and grape exported region - the Petrolina-Juazeiro (P-J). The conceptual background consists of two approaches. The first conceptual framework is the Global Value Chain (GVC) approach which is mainly concerned with the entry of local economies, from developing countries, into the global market. The second approach is the dynamic capability which is mainly concerned with the way the firm could acquire capabilities. The method selected for the empirical part was the multiple-case studies which were made viable by means of semi-structured questionnaires conducted with mango and grape producer agents from P-J Region in Brazil and European buyers. This study indicates that some institutions have been supporting the export activities in terms of irrigation techniques, new techniques of cultivation, financial support and the introduction of some certificates such as EurepGap. Lastly, the mango and grape producers have been undertaking upgrading of product, process and functional.

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11

Dewi Teresia, Estiani Sinta, and Hermi Hermi. "PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL MODERATING." Jurnal Magister Akuntansi Trisakti 3, no. 1 (February 29, 2016): 73. http://dx.doi.org/10.25105/jmat.v3i1.4969.

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Terada, Lance S., John E. Repine, Dale Piermattei, and Brooks M. Hybertson. "Endogenous nitric oxide decreases xanthine oxidase-mediated neutrophil adherence: role of P-selectin." Journal of Applied Physiology 82, no. 3 (March 1, 1997): 913–17. http://dx.doi.org/10.1152/jappl.1997.82.3.913.

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Terada, Lance S., John E. Repine, Dale Piermattei, and Brooks M. Hybertson. Endogenous nitric oxide decreases xanthine oxidase-mediated neutrophil adherence: role of P-selectin. J. Appl. Physiol. 82(3): 913–917, 1997.—The oxygen radical-producing enzyme xanthine oxidase (XO) can promote neutrophil adherence to endothelium. Recognizing that a balance often exists in inflammatory processes, we sought to determine whether XO initiates antiadherent pathways. We found that bovine pulmonary arterial endothelial cells (EC) exposed to XO released increased amounts of nitrite into the media, reflecting an increased production of nitric oxide (NO). When EC were subjected to shear stress, treatment with XO and/or the NO synthase inhibitor Nω-nitro-l-arginine (l-NNA) increased neutrophil rolling behavior and firm neutrophil adherence to EC in an additive fashion. Both rolling and adherent interactions were abolished by monoclonal antibodies directed against P-selectin. In addition, treatment of EC with XO and/orl-NNA increased both surface expression of P-selectin and release of von Willebrand factor into media. Finally, treatment of EC with the NO donor sodium nitroprusside decreased XO-mediated neutrophil rolling and adherence. We conclude that XO stimulates EC to produce NO and that NO decreases the P-selectin-dependent neutrophil adhesion initiated by XO. Such increases in endogenous NO may constitute an important negative-feedback response to the acute proadhesive effects of XO.

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Ateshkadi, Arasb, and Mark A. Munger. "Comparison of Publication Rates for Basic Sciences versus Practice from Pharmacy‐Based Grant Programs." Pharmacotherapy: The Journal of Human Pharmacology and Drug Therapy 16, no. 6 (November 12, 1996): 1128–32. http://dx.doi.org/10.1002/j.1875-9114.1996.tb03041.x.

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The future of a profession in an era of scarce resources depends on maintaining a focus on science. The times demand that pharmacy practice examine its commitment to science. To address this concern, pharmacy practice‐based research awards from the American College of Clinical Pharmacy Research Institute Award Program, American Society of Health‐System Pharmacists Research and Education Foundation Grant Program, and American Association of Colleges of Pharmacy New Investigator Program were compared with basic sciences awards from the American Association Colleges of Pharmacy New Investigator Program from their inception to 1991 to determine the percentage of awarded grants successfully published (publication rate). Pharmacy practice published awarded grants' at 46% (70/154) versus 62% (26/42) for basic sciences (p = 0.09). A significant decline of 37% in pharmacy practice publication rate was observed over the study period. Economically, an average of $11,393 was spent to publish one manuscript in pharmacy practice versus $8077 in basic sciences. The results suggest that pharmacy practice should redefine a paradigm of commitment to scholarship to provide firm evidence for supporting science and sustaining professional growth.

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Ahuja, Chirag, Pankaj Gupta, Abiraj Kumar, Bruttendu Moharana, and Kim Vaiphei. "Ectopic Inferior Orbital Meningioma." An International Journal Clinical Rhinology 10, no. 1 (2017): 32–35. http://dx.doi.org/10.5005/jp-journals-10013-1301.

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ABSTRACT Aim To present a unique case of ectopic orbital meningioma presenting in anteroinferior part of orbit. Introduction Primary orbital meningiomas arise from the optic nerve sheath and constitute 10 to 30% of orbital meningiomas. Secondary orbital meningiomas represent 70 to 90% of orbital meningiomas and are the direct extension of intracranial meningiomas into the orbit. Rarely, ectopic rests of arachnoid cells give rise to meningiomas separate from optic nerve sheath. Ectopic orbit meningioma is a rare tumor arising from ectopic arachnoidal tissue. The present case report describes an elderly patient with ectopic orbital meningioma in anteroinferior quadrant. Case report A 70-year-old female patient presented with slowly growing mass in the inferior part of right orbit. This lesion was firm in consistency and not fixed to skin or bone. Computed tomography scan showed a homogeneous mass lesion in anteroinferior part of right orbit without any bony changes. The orbital mass was excised. Anatomic-pathologic evaluation of the excised specimen revealed a benign meningioma of a meningotheliomatous type. Conclusion Ectopic orbital meningioma may present in elderly patients in anteroinferior orbit. Clinical significance An ectopic orbital meningioma should be considered in differential diagnosis of firm orbital mass presenting in anteroinferior orbit. How to cite this article Gupta P, Kumar A, Moharana B, Vaiphei K, Ahuja C. Ectopic Inferior Orbital Meningioma. Clin Rhinol An Int J 2017;10(1):32-35.

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Febby and Sugi Suhartono. "DETERMINAN PEMILIHAN KANTOR AKUNTAN PUBLIK (KAP)." Jurnal Akuntansi 9, no. 2 (August 15, 2020): 1–16. http://dx.doi.org/10.46806/ja.v9i2.758.

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Abstract In the process of maximizing the value of the company, a conflict of interest between the manager and the shareholders often arises, which is often called an agency problem. This happens because managers prioritize the opposite interests, ownership does not like the personal interests of managers because what managers do will add costs to the company so that it will cause a decrease in corporate profits. Therefore, companies need a corporate monitoring function through external auditors that are used by company managers to reduce agency problems that arise in the company and reduce fraud in the presentation of the company's financial statements. Therefore, this study discusses the factors that can influence the decisions of public accounting firms such as institutional share ownership, managerial stock ownership, largest shareholding, company size, independent commissioners and leverage. The sample in this study consisted of 135 manufacturing companies. Sampling was done by purposive sampling method. The analytical method used is logistic regression analysis using SPSS 20. The conclusion from the results of the analysis in this study is that the largest shareholding has a positive interest in the selection of a public accounting firm. Keywords: Selection of Public Accounting Firm, Independent Commissioner, Institutional Ownership, Managerial Ownership, Largest Share Ownership, Company Size, Leverage. References: Alfian, N., & Suryansyah, A. (2017). "Pengaruh Efektivitas Komite Audit, Ukuran Perusahaan dan Leverage terhadap Pemilihan Auditor Eksternal." Jurnal Akuntansi Dan Investasi, Vol. 2, No. 2, p. 82â€“93. Anggraeni, O. L., & Ghofar, A. (2013). "Pengaruh Struktur Kepemilikan Dan Mekanisme Tata Kelola Korporat Terhadap Pemilihan Auditor Eksternal Berkualitas." Arens, A., A., R., J. Elder dan M., S., B. (2014). "Auditing Dan Jasa Assurance", Alih bahasa oleh Heran Wibowo, Jakarta: Penerbit Erlangga Cholifah, A. (2011). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal ULTIMA Accounting, Vol. 3, No. 1, p. 46â€“65. Darmadi, S. (2012). "Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market." SSRN Electronic Journal, No. 2, p. 1â€“42. Dewi, C. I. R. S., & Ratnadi, N. M. D. (2014). "Faktor-Faktor Yang Mempengaruhi Pemilihan Kantor Akuntan Publik Pada Industri Manufaktur Di Bursa Efek Indonesia," E-Jurnal Akuntansi Univesitas Udayana Vol. 8.1, p. 187â€“199. Dewi, C. I. R. S., Surya, L. P. L. S., & Suindari, N. M. (2019). "Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)" Vol. 18, No. 1, p. 26â€“32. Eisenhardt, K. M. (1989). "Agency Theoryâ€¯: An Assessment and Review," Vol. 14, No. 1, p. 57â€“74. Fitriyani, N. M. D., & Erawati, N. M. A. (2016). "Good Corporate Governance Dan Karakteristik Perusahaan Pada Pemilihan Auditor Eksternal." E-Jurnal Akuntansi, Vol. 15, No. 1, p. 229â€“256. Ghozali, imam. (2016). "Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23" (Edisi 8). Semarang: Universitas Diponegoro. Habeahan, M. S., & Habibi Z, M. R. (2017). "Analisis Mekanisme Corporate Governance dan Tipe Kepemilikan Perusahaan Terhadap Pemilihan Auditor Eksternal." Jurnal Mediasi Unimed, Vol. 6, No. 2, p. 73-93 Jensen, M. C., & Meckling, W. H. (1976). "Theory of The Firm Manajerial Behaviour, Agency Cost and Ownership structure." Journal of Financial Economics, No. 3, p 305â€“360. Knechel, W. R., Niemi, L., & Sundgren, S. (2008). "Determinants of Auditor Choice: Evidence from a Small Client Market." International Journal of Auditing, Vol. 12, No. 1, p. 65â€“88. Lennox, C. (2005). "Management ownership and audit firm size." Contemporary Accounting Research, Vol. 22, No.1, p. 205â€“227. Maharani, D. (2012). "Analisis Mekanisme Corporate Governance Perusahaan Terhadap Pemilihan Auditor Eksternal", p. 1â€“34. Maharani, D. A., & Pinasti, M. (2018). "Corporate Governance dan Pemilihan Auditor." Vol. 20, No. 3. Markali, O. E., & Rudiawarni, F. A. (2012). "Hubungan Mekanisme Corporate Governance dengan Pemilihan Auditor pada Badan Usaha", Vol. 1, No. 1, p. 1â€“17. Murhadi, W. R. (2009). "Good Corporate Governance and Earning Management Practices: An Indonesian Cases". Nafasati P, F., & Indudewi, D. (2015). "Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal Dinamika Sosial Budaya, Vol. 17, No. 1. Putra, D. (2014). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Proseding Seminar Bisnis dan Teknologi. p. 148â€“159. Republik Indonesia (2008). Peraturan Menteri Keuangan, (2008) "Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik" Rosita, L., Respati, N. W., & Sondakh, A. G. (2015). "Pengaruh Kepemilikan Asing , Komisaris Independen, Efektivitas Komite Audit, Ukuran Perusahaan dan Leveragge Terhadap Pemilihan Auditor Eksternal." Simposium Nasional Akuntansi Vol. XX, No. 2, p. 1â€“18. Setiawan, A. S., & Karsana, Y. W. (2015). "Faktor Representasi Stock Holder dan Debt Holder Berpengaruh terhadap Keputusan Pemilihan Auditor Berkualitas." Jurnal Akuntansi, Vol. XIX, No. 03, p. 326â€“339. Trisnawati, I. T. A. (2015). "Faktor Determinan Pemilihan Auditor Eksternal Yang Berkualitas." Jurnal Bisnis Dan Akuntansi, Vol. 17, No. 2, p. 112â€“124. Zureigat, Q. M. (2011). "The Effect of Ownership Structure on Audit Quality: Evidence from Jordan." International Journal of Business and Social Science, Vol. 2, No. 10, p. 38â€“46.

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Felicia and Rizka Indri Arfianti. "PENGARUH LEVEL DIVERSIFIKASI, JUMLAH SEGMEN, DAN JENIS SEKTOR INDUSTRI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 â€“ 2018." Jurnal Akuntansi 9, no. 2 (August 15, 2020): 73–92. http://dx.doi.org/10.46806/ja.v9i2.762.

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The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 â€“ 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), â€œPengaruh Diversifikasi Terhadap Kinerja Perusahaanâ€, Binus Business Review, Vol.4, no.1, pp.215â€“230. Berger, P. G., & Eli, O. (1995), â€œDiversificationâ€™s Effect on Firm Valueâ€, Journal of Financial Economics, Vol.37, pp.39â€“65. Bowerman, B. L., Oâ€™Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), â€œPengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011â€, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66â€“84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), â€œKebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesiaâ€, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. â€œKamus Besar Bahasa Indonesia Onlineâ€, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), â€œPengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). â€œPeran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162â€“82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), â€œPengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturingâ€, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078â€“87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), â€œPengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaanâ€, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13â€“22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), â€œPengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007â€ Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1â€“25. Satoto, S. S. (2009), â€œStrategi Diversifikasi Terhadap Kinerja Perusahaanâ€, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280â€“287. Spence, M. (2002), â€œSignaling in Retrospect and the Informational Structure of Marketsâ€, American Economic Review, Vol.92, no.3, pp.434â€“459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), â€œPengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawanâ€, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689â€“99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. (2003), Accounting Theory: Conceptual Issues in a Political and Economic Environment, Edisi 6, Mason: South-Western College Pub.

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Gustiawan, Willson, Manh-Trung Phung, and Afifah Afifah. "The Multinational Enterprises Strategies in Emerging Economies." International Journal of Management Science and Application 3, no. 1 (October 23, 2023): 15–23. http://dx.doi.org/10.58291/ijmsa.v3i1.134.

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The purpose of this paper is to review international business articles, particularly what strategies in emerging economies and multinational enterprises subsidiaries strategies. There are two main papers utilized, the first one is Hoskisson, Eden, Lau and Wright's 2000 article, entitled Strategy in Emerging Economies. Strategy formulation and implementation by private and public enterprises in a variety of regional contexts and from three major theoretical perspectives: institutional theory, transaction cost economics, and the resource-based view of the firm. The second paper is Amy J Hillman and William P Wan's 2005 article, The Determinants of MNE Subsidiary Political Strategies: Evidence of Institutional Duality. Using recent theoretical advances in institutional theory that acknowledge that MNE subsidiaries face pressures for isomorphism both within the corporation (internal legitimacy) and within the host country (external legitimacy). A common thread can be drawn between these two articles, namely the use of institutional theory in determining the strategy for multinational enterprises.

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Terada, Lance S., Brooks M. Hybertson, Kevin G. Connelly, David Weill, Dale Piermattei, and John E. Repine. "XO increases neutrophil adherence to endothelial cells by a dual ICAM-1 and P-selectin-mediated mechanism." Journal of Applied Physiology 82, no. 3 (March 1, 1997): 866–73. http://dx.doi.org/10.1152/jappl.1997.82.3.866.

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Terada, Lance S., Brooks M. Hybertson, Kevin G. Connelly, David Weill, Dale Piermattei, and John E. Repine. XO increases neutrophil adherence to endothelial cells by a dual ICAM-1 and P-selectin-mediated mechanism. J. Appl. Physiol. 82(3): 866–873, 1997.—Circulating xanthine oxidase (XO) can modify adhesive interactions between neutrophils and the vascular endothelium, although the mechanisms underlying this effect are not clear. We found that treatment with XO of bovine pulmonary artery endothelial cells (EC), but not neutrophils or plasma, increased adherence, suggesting that XO had its primary effect on EC. The mechanism by which XO increased neutrophil adherence to EC involved binding of XO to EC and production of H2O2. XO also increased platelet-activating factor production by EC by a H2O2-dependent mechanism. Similarly, the platelet-activating factor-receptor antagonist WEB-2086 completely blocked XO-mediated neutrophil EC adherence. In addition, neutrophil adherence was dependent on the β2-integrin Mac-1 (CD11b/CD18) but not on leukocyte functional antigen-1 (CD11a/CD18). Treatment of EC with XO for 30 min did not alter intercellular adhesion molecule-1 surface expression but increased expression of P-selectin and release of von Willibrand factor. Antibodies against P-selectin (CD62) did not affect XO-mediated neutrophil adherence under static conditions but decreased both rolling and firm adhesive interactions under conditions of shear. We conclude that extracellular XO associates with the endothelium and promotes neutrophil-endothelial cell interactions through dual intercellular adhesion molecule-1 and P-selectin ligation, by a mechanism that involves platelet-activating factor and H2O2as intermediates.

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McKie, D. S. "Ovid's Amores: The Prime Sources for the Text." Classical Quarterly 36, no. 1 (May 1986): 219–38. http://dx.doi.org/10.1017/s0009838800010673.

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Within the increasingly complex picture which has emerged in recent years of the manuscript tradition of Ovid's Amores the relationship of the two earliest MSS appears to remain firm: cod. P or Puteaneus (Par. Lat. 8242) of the 9th or early 10th century, which begins at Am. 1.2.51, was copied, probably directly, from the second half of the 9th-century cod. R or Regius (Par. Lat. 7311), whose first half now ends at Am. 1.2.50. This view, which originates in S. Tafel's dissertation of 1910 and lies behind the stemma constructed by E. J. Kenney for his OCT edition of 1961 (p. vi), has come to be taken by Ovidian scholars (with the exception, however, of Munari, who left the question open) to be the truth. My purpose in this first section is to show that this idea is unlikely to be the truth and, in the form in which it has most strongly been put forward, cannot be the truth. In the second section consequences for the manuscript tradition as a whole are explored.First we shall need some details. P, the slightly later manuscript, consists in all of 99 folia, of which 1–54 contain most, but not all, of the Heroides — not all, because they are in a lacunose state, a point to which we shall return in greater detail later. Foll. 55–6 are blank sheets of paper, not parchment, clearly inserted at a much later date during rebinding.

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Nuryani, Nunung. "PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT." Jurnal Akuntansi 9, no. 2 (August 15, 2020): 32–47. http://dx.doi.org/10.46806/ja.v9i2.760.

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Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. The result of this research shows that audit fees have a significant positive effect on audit quality. In addition, this study shows that firm size, complexity, and firm size are important determinants that determine audit fee. However, profitability and audit risk have not been proven to explain audit fees. Keywords: Audit Quality, Audit Fee, Firm Size, Profitability, Audit Risk, Complexity, Auditor Size Referencens: Al-Harshani, Meshari O. (2008), The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23(7), 685â€“696. Al-Thuneibat, Ali. Abedalqader, Ream Tawfiq Ibrahim Al Issa, & Rana Ahmad Ata Baker, (2011), Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317â€“334. Arens, Alvin A., Randal J. Elder,. Mark S. Beasley (2014), Auditing and Assurance Services: An Integrated Approach. United States: Pearson Education, Inc. Association of Certified Fraud Examiners (2018), Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, United States: ACFE. Bhandari, L. C. (1988), Debt/Equity Ratio and Expected Common Stock Returnsâ€¯: Empirical Evidence. The Journal of Finance, 43(2), 507â€“528. Bowerman, Bruce L., Richard T. O'Connell, Emily S. Murphree (2017), Business Statistics in Practice, Eighth Edition, New York: McGraw Hill Education. Brealey, Richard A., Myers, Stewart C. (2000), Principles of Corporate Finance, Boston: McGraw Hill Companies, Inc. Carey, P. J. (2008), The Benefits of Services Provided by External Accountants to Small and Medium Sized Enterprises. Carey, P., & Simnett, R. (2006), Audit partner tenure and audit quality. Accounting Review, 81(3), 653â€“676. Castro, Walther Bottaro de Lima, Ivam Ricardo Peleias, & Glauco Peres da Silva (2015), Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brasil. Revista Contabilidade & FinanÃ§as, 26(69), 261â€“273. Chen, C. (2008), Audit Partner Tenure , Audit Firm Tenure , and Discretionary Accrualsâ€¯: Does Long Auditor Tenure Impair Earnings Qualityâ€¯?, 25(2), 415â€“445. Cooper, D. R., & Schindler, P. S. (2014), Business Research Methods (Twelfth Edition). New York: McGraw-Hill/Irwin. DeAngelo, L. E. (1981), Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183â€“199. Dechow, Patricia. M., Richard. G. Sloan, & Amy P. Sweeney (1995), Detecting Earnings Management. The Accounting Review. DeFond, M., & Zhang, J. (2014), A review of archival auditing research. Journal of Accounting and Economics, 58(2â€“3), 275â€“326. Deis, Donald R., & Gary Giroux (1996), The effect of auditor changes on audit fees, audit hours, and audit quality. Journal of Accounting and Public Policy, 15(1), 55â€“76. Eilifsen, Aasmund, Jr William F Messier, Steven M Glover, Douglas F Prawitt (2014), Auditing & Assurance Services, Third Edition, London: McGraw-Hill. Ettredge, Michael., Elizabeth Emeigh Fuerherm, & Chan Li (2014), Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247â€“263. Ferri, Michael G., & Wesley H. Jones (1979), Determinants of financial structure: a new methodological approach. The Journal of Finance, 34(3), 631â€“643. Francis, Jere. R. (2011), A Framework For Understanding And Researching Audit Quality. Auditing, 30(2), 125â€“152. Ghozali, H. Imam (2016), Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi ke-8, Semarang: Badan Penerbit Universitas Diponegoro. Gitman, Lawrence J., Chad J. Zutter (2012), Principles Of Managerial Finance (Thirteenth). United States: Lawrence J. Gitman. Hoitash, Rani., Ariel Markelevich, & Charles A. Barragato (2007), Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761â€“786. Horngren, Charles T., L. Sundem, John A. Elliott (1999), Introduction to Financial Accounting, Seventh Edition, New Jersey: Prentice-Hall,Inc. Ikatan Akuntansi Indonesia (2017), Standar Akuntansi Keuangan (SAK), Jakarta: IAI International Accounting Standard Board (2018), The Conceptual Framework for Financial Reporting 2018. London : IASB. Jan, Chyan Long (2018), An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan. Sustainability (Switzerland), 10(2). Jensen, Michael C., & William H. Meckling (1976), Theory Of The Firmâ€¯: Managerial Behavior , Agency Costs And Ownership Structure, 3, 305â€“360. Joshi, P. L., & Hasan AL-bastaki (2000), Determinants of Audit Feesâ€¯: Evidence from the Companies Listed in Bahrain, 138(November 1999), 129â€“138. Jubb. (1996), Audit fee determinants: The plural nature of risk. Managerial Auditing Journal, 11(3), 25â€“40. Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel (2013), Financial Accounting IFRS Edition. United States: John Wiley & Sons, Inc. Kieso, Donald E, Jerry J Weygandt, Terry D Warfield (2018), Intermediate Accounting: IFRS Edition Third Edition, United States: John Willey & Sons, Inc. Kikhia, Hassan Yahia (2014), Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42â€“53. Knechel, Robert W., & Ann Vanstraelen (2007), The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 26(May), 113â€“131. Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik, & Uma K. Velury (2013), Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385â€“421. Konrath, Larry F. (2002), Auditing A Risk Analysis Approach, Fifth Edition, South Western. Kusharyanti (2013), Analysis of the Factors Determining the Audit Fee. Journal of Economics, Business, and Accountancy | Ventura, 16(1), 147â€“160. Lennox, C. (1999), Are large auditors more accurate than small auditors? Accounting and Business Research, 29(3), 217â€“227. Lennox, C. S. (1999) Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance and Accounting, 26(7â€“8), 789â€“805. Liu, Siheng. (2017), An Empirical Study: Auditorsâ€™ Characteristics and Audit Fee. Open Journal of Accounting, 06(02), 52â€“70. Lobo, Gerald, & Yuping Zhao (2013), Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements. Journal of International Accounting Research, 90(4), 1395â€“1435. Manry, David L, Theodore J. Mock, & Jerry L. Turner (2008), Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing and Finance, 23(4), 553â€“572. Mohammed, Nishtiman Hashim, & Abdullah Saeed Barwari (2018), Determinants of Audit Feesâ€¯: Evidence from UK Alternative Investment Market. Academic Journal of Nawroz University, 7(3), 34â€“47. Musah, A. (2017), Determinants of Audit fees in a Developing Economy: Evidence from Ghana. International Journal of Academic Research in Business and Social Sciences, 7(11). Newton, Nathan J., Dechun Wang, & Michael S. Wilkins (2013), Does a lack of choice lead to lower quality? evidence from auditor competition and client restatements. Auditing, 32(3), 31â€“67. Nikkinen, J., & Petri SahlstrÃ¶m (2004), Does Agency Theory Provide a General Framework for Audit Pricingâ€¯? International Journal of Auditing, 8, 253â€“262. Ohidoa, T., & Okun, O. O. (2018), Firms Attributes and Audit Fees in Nigeria Quoted Firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685â€“699. Pham, Ngoc Kim, Hung Nguyen Duong, Tin Pham Quang, & Nga Ho Thi Thuy (2017), Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam. Asian Journal of Finance & Accounting, 9(1), 429. Rahman, Dr Onaolapo Adekunle Abdul, Ajulo Olajide Benjamin, Onifade Hakeem Olayinka (2017), Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria. Effect of Audit Fees on Audit Quality: Evidence from Cement Manufacturing Companies in Nigeria., 5(1), 6â€“17. Rahmina, Listya Yuniastuti, & Sukrisno Agoes (2015), Influence of Auditor Independence, Audit Tenure, and Audit Fee on Audit Quality of Members of Capital Market Accountant Forum in Indonesia. Procedia - Social and Behavioral Sciences, 164(August), 324â€“331. Republik Indonesia (2008), Undang-Undang Republik Indonesia Nomor 20 tahun 2008 Tentang Usaha Mikro, Kecil, Dan Menengah. Sandra, & Patrick. (1996), The Deteminants of Audit Fees in HongKong: An Empirical Study. Asian Review of Accounting, 4(2), 32â€“50. Scott, William R (2015), Financial Accounting Theory, Seventh Edition, United States: Pearson Canada Inc. Shibano, T. (1990), Assessing Audit Risk from Errors and Irregularities. Journal of Accounting Research, 28(1990), 110. Sivathaasan, N., R. Tharanika, M. Sinthuja, V. Hanitha (2013), Factors determining Profitability: A Study of Selected Manufacturing Companies listed on Colombo Stock Exchange in Sri Lanka. European Journal of Business and Management, 5(27), 99-107â€“107. Subramanyam, K. R. (2014), Financial Statement Analysis, Eleventh Edition, New York: McGraw-Hill Education. Sun, Jerry, & Guoping Liu (2011), Client-specific litigation risk and audit quality differentiation. Managerial Auditing Journal, 26(4), 300â€“316. Tritschler, Jonas (2013), Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics. Vu, Dinh Ha Thu Vu (2012), Determinants of audit fees for Swedish listed non-financial firms in NASDAQ OMX Stockholm. Whittington, Ray & Kurt Pany (2004), Principles of Auditing and Other Assurance Services, New York: McGraw-Hill/Irwin. Williams, David D. (1988), The Potential Determinants of Auditor Change. Journal of Business Finance & Accounting, 15(2), 243â€“261. Wooten, T. C. (2003), Research About Audit Quality. Wu, Shu-Hsing, Tsung-Che Wu, & Kun-Lin Yang (2017), Fair Value Information, Audit fees and Audit Committee in Taiwan. International Journal of Financial Research, 8(2), 124. Xu, Jiabing (2017), Analysis on the Relationship between Audit Fee Management and Audit Quality in China, 53(ICEM 2017), 530â€“533.

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Vemberain, Jesselin, and Yustina Triyani. "ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TAX AVOIDANCE." Jurnal Akuntansi 10, no. 1 (February 28, 2021): 40–62. http://dx.doi.org/10.46806/ja.v10i1.785.

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Tax avoidance is a scheme that aims to minimize the tax burden by taking advantage of loopholes in the tax provisions of a country. Tax avoidance is a practice carried out by individual and corporate taxpayers to reduce the tax burden that must be paid without violating the applicable tax laws. This study aims to analyze the effect of profitability, firm size, leverage and institutional ownership on tax avoidance. This study uses the basic theory : agency theory and compliance theory. The object of the research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during the 2016-2019 period. Researchers conducted descriptive statistical tests, coefficient similarity test (pooling), classical assumption test, multiple linear analysis, and hypothesis testing. The conclusion is that there is sufficient evidence that profitability and firm size have a negative effect on tax avoidance, while there is insufficient evidence that leverage has a positive effect on tax avoidance, and there is not sufficient evidence that institutional ownership has a negative effect on tax avoidance. Key word : profitability, firm size, leverage, institutional ownership, tax avoidance References: Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12 Dewanti, I. G. A. D. C., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15 Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 830–859. https://doi.org/10.24843/EJA.2017.v21.i02.p01 Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613. Ekonomi Bung Hatta. (2020). Ukuran Perusahaan (Pengertian, Jenis, Kriteria dan Indikator). https://ekonomi.bunghatta.ac.id/index.php/id/artikel/811-ukuran-perusahaan-pengertian-jenis-kriteria-dan-indikator diakses tanggal 12 Januari 2021 Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Mediasi Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesiatahun 2011 – 2014. Diponegoro Journal of Accounting, 6(2), 31–43. Fitria, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance. Jurnal Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 94–104. http://publikasi.mercubuana.ac.id/index.php/profita/article/view/4315 Gitman, L. J., & Zutter, C. J. (2012). Principles of Managerial Finance, Thirteenth Edition. England : Pearson Education Limited. Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X Kushariadi, B., & Putra, R. N. (2018). Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance. Journal of Islamic Finance and Accounting, 1(2), 1-18. https://doi.org/10.22515/jifa.v1i2.1401 Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349 Pitaloka, S., & Merkusiwati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1202-1230. https://doi.org/10.24843/eja.2019.v27.i02.p14 Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(2), 1–15. https://doi.org/10.32616/jbr.v1i2.64 Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio pada Tax Avoidance (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2014). E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/22025 Putri, A. A., & Lawita, N. F. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Jurnal Akuntansi & Ekonomika, 9(1), 68–75. https://doi.org/10.32795/widyaakuntansi.v1i1.249 Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1-11. https://doi.org/10.23917/dayasaing.v19i1.5100 Rahayu, S. K. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung : Rekaya Sains. Riyanto, B. (2013). Dasar-Dasar Pembelanjaan Perusahaan. BPFE. Sintyawati, N. L. A., & Dewi, M. R. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Biaya Keagenan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, 7(2), 993-1020. https://doi.org/10.24843/EJMUNUD.2018.v7.i02.p16. Tahar, A., & Rachman, A. K. (2014). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67. Tebiono, J. N., & Sukanda, I. B. N. (2019). Faktor-Faktor yang mempengaruhi Tax Avoidance pada Perusahaan Manufaktur yang terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1), 121–130. http://jurnaltsm.id/index.php/JBA Utari, N. K. Y. U., & Supadmi, N. L. (2017). Pengaruh Corporate Governance, Profitabilitas Dan Koneksi Politik Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2202–2230. Yudea. (2018). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahan, dan Leverage Terhadap Tax Avoidance. Jurnal Reviu Akuntansi Dan Keuangan, 21(2), 115–124. Zain, M. (2005). Manajemen Perpajakan. Jakarta : Salemba Empat.

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Jurczak, Anna Aleksandra. "Wyuczona bezradność człowieka a jego rola w organizacji." Ogrody Nauk i Sztuk 9 (August 15, 2019): 178–88. http://dx.doi.org/10.15503/onis2019.178.188.

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Teza. „Wyuczona bezradność” stała się zjawiskiem, które w XXI wieku jest ściśle związane ze sposobem funkcjonowania pracownika we wszystkich organizacjach (tak w dużych, jak i w małych firmach), ale także z ryzykiem, z którym muszą liczyć się osoby zarządzające bądź działy zasobów ludzkich. Sam problem dotyczy także przedstawicieli wolnych zawodów i osób samozatrudnionych. Artykuł ukazuje sposób funkcjonowania jednostki wykazującej wyuczoną bezradność oraz różnego rodzaju deficyty, na które jest ona narażona. Omówione koncepcje. Na potrzeby artykułu zostały omówione koncepcje wyuczonej bezradności (M. E. P. Seligman; L. Y. Abramson i J. Teasdale; M. Kofta i G. Sędek) oraz konstrukty Ja (Ja podmiotowe, Ja przedmiotowe, Ja idealne, Ja realne, Ja powinnościowe). Wyniki i wnioski. „Wyuczona bezradność” jest czynnikiem, który w znaczący sposób wpływa na kondycję psychiczną człowieka. Mechanizm ten znajduje negatywne odzwierciedlenie w samoocenie człowieka, co w dużym stopniu modyfikuje jego motywację oraz chęć do działania. W rzeczywistości organizacyjnej wspomniane aspekty w sposób bezpośredni przekładają się na efektywność pracy i lojalność pracowniczą, co odbija się na jakości świadczonych usług i migracji kadry. Oryginalność/wartość poznawcza podejścia. Połączenie tematyki z zakresu psychologii organizacji i psychologii zarządzania, która znajduje swoje odzwierciedlenie w zmieniającej się rzeczywistości pracowników firm, zarówno tych małych, jak i dużych. Ukazuje ono mechanizm funkcjonowania człowieka oraz jego szanse i zagrożenia we współczesnym świecie.

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Joshi, Shikha, and Prabhjot Ubeja. "Malignant Brenner Tumor of Ovary." Journal of South Asian Federation of Obstetrics and Gynaecology 6, no. 2 (2014): 126–28. http://dx.doi.org/10.5005/jp-journals-10006-1289.

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ABSTRACT Introduction Ovarian carcinoma remains the most lethal disease of the female reproductive tract and most difficult to diagnose early. Brenner tumor of ovary is a relatively uncommon neoplasm constituting 1.4 to 2.5% of all ovarian tumors. In vast majority of cases, these tumor are benign, only 2.5% being malignant. Case Report A 46 years old parous menopausal female presented with complains of pain in abdomen since 2 months and lump in right iliac region. Per abdomen examination showed irregular mass of variable consistency with 16 to 18 weeks gravid uterus size arising from pelvis. On per vaginum examination, firm to hard mass was felt in the posterior and lateral fornices exact size of which could not be determined. Per rectal examination revealed hard nodules in Pouch of Douglas (POD). Ovarian cytoreduction surgery was performed. Omentectomy was performed. Histopathology showed malignant Brenner tumor (transitional cell carcinoma). Conclusion Although Brenner tumors are rare and the majority of them are benign, the correct histological diagnosis with identification of the small proportion of malignant tumors allows the extent of the operation to be needed. How to cite this article Hariharan C, Joshi S, Ubeja P. Malignant Brenner Tumor of Ovary. J South Asian Feder Obst Gynae 2014;6(2):126-128.

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Orizu, Chiagozie Henry, C. P. Ohanyere, and Chineze J. Ifechukwu-Jacobs. "Participative Management and Employee Productivity in Agro- Entrepreneurship Firms in Anambra State." International Journal of Small Business and Entrepreneurship Research 11, no. 1 (January 15, 2023): 1–24. http://dx.doi.org/10.37745/ijsber.2013/vol11n1124.

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The study examined the participative management and employee productivity in agro-entrepreneurship firms in Anambra state. the objectives of the study were to: examine the effect of direct employee’ participation, consultative employee’ participation, representative employee’ participation employee ownership participation on employee productivity in agro-entrepreneurship firms in Anambra state. However four hypotheses are formulated in line with the objectives. The study were anchored on Subjective Expected Utility theory (SEU) developed by L. J. Savage in 1954. The study adopted survey method of research. Data were generated through primary and secondary sources. The method for data collection was questionnaire which was administered randomly among the staff of the selected firm. The populations of the study were 2244, The sample size of the study is four hundred and thirty-two (432). While three hundred and thirty-two (332) where retrieved. The hypotheses were tested using regression method at 0.05% level of significance. The findings of the study revealed, There was significant relationship between direct employees’ participation in effective decision making and employee productivity in agro-entrepreneurship firms in Anambra state (t-7.761 p-0.00).There was significant relationship between consultative employees’ participation in effective decision making and employee productivity in agro-entrepreneurship firms in Anambra state (t-6.112 p-0.00).There was significant relationship between Representative employees’ participation in effective decision making and employee productivity in agro-entrepreneurship firms in Anambra state (t-2.836 p-0.00).The study recommends that The dimension and scope to which employee participate in organization sensitive issues should be deepened so as to attracts employee trust and commitment.Monthly or quarterly meetings and consultations with subordinates on crucial issues will stimulate employee morale and promote self-motivation as they will feel recognized and valued in the organization. This will be achieved through open and effective communication between the management and subordinates.

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Angelo, Stefanus, and Nunung Nuryani. "PENGARUH PILIHAN METODE NILAI WAJAR PROPERTI INVESTASI TERHADAP NILAI PERUSAHAAN REAL ESTATE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 90–97. http://dx.doi.org/10.46806/ja.v10i2.801.

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IAS 40 (adopted in PSAK 13, 2012) about investment properties allowing companies to choose the method of measuring their investment properties, namely the cost method and the fair value method. Side that oppose fair value method argue that fair value is unreliable and costly. The purpose of this study, therefore, is to examine the relevance of the fair value accounting choice method and determinants that affect of fair value accounting choice method for investment property. This research is using secondary data observation technique which acquired from annual financial reports for real estate, manufacturing, and trading sector companies listed on the Indonesia Stock Exchange during the 2012-2016 period. By using judgment sampling method, the research sample tested were 48 companies (19 real estate companies, 15 manufacturing companies, and 14 trading companies). The results of this research shows that fair value accounting choice method has a positive significant on firm value. In that case shows that fair value accounting choice have a value relevance so it can help investor to make a investment decision. For determinants of fair value accounting choice, that firm size variables has significant positive and leverage significant negatively with determinants of fair value accounting choice while big four has no effect on determinants of fair value accounting choice. Keywords: Value relevance, Investment property, Firm size, Leverage, Big four. References: Acaranupong, K. (2017). Accounting practices and value relevance of investment property: Evidence from firms listed on the stock exchange of Thailand. Asian Journal of Business and Accounting, 10(2), 1–41. Ahmad, F. B., & Mohammad, A. (2015). The Effect of Fair Value Accounting on Jordanian Investment Properties. International Journal of Financial Research, 6(4), 99–113. Al-Khadash, H. A., & Ahmad, K. (2014). The Effects of the Fair Value Option under IAS 40 on the Volatility of Earnings. Journal of Applied Finance & Banking, 4(5), 95–113. Al-khadash, H., & Abdullatif, M. (2009). Consequences of fair value accounting for financial instruments in the developing countries: the case of banking sector in Jordan. Jordan Journal of Business Administration, 5(4). Alhusaini, W., & Mostafa, E. (2016). Accounting for property investment : an examination of the value relevance of unrealised gains and losses recognised under IAS 40 Walid Alhusaini and Mostafa Elshamy *, 6(2), 100–117. Barth, M. E. (2000). Valuation-based accounting research: Implications for financial reporting and opportunities for future research. Accounting and Finance, 40(1), 7–31. Beisland, L. A. (2009). A Review of the Value Relevance Literature. The Open Business Journal, 2(1), 7–27. Carroll, T., Linsmeier, T., & Petroni, K. (2003). The Reliability of Fair Value versusHistorical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing & Finance, 18(1), 1. Chen, K. L., Road, S. S., & Tsang, D. (2013). Earnings management , firm location , and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Christensen, H. B., & Nikolaev, V. V. (2009). Who uses fair value accounting for non-financial assets after IFRS adoption. SSRN Working Paper, (9), 1–46. DeAngelo, L. E. (1981). AUDITOR SIZE AND AUDIT QUALITY. Journal of Accounting and Economics, 3(May), 183–199. Farahmita, A., & Siregar, S. V. (2014). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMUNGKINAN PERUSAHAAN MEMILIH METODE NILAI WAJAR UNTUK PROPERTI INVESTASI. Simposium Nasional Akuntansi XVII, 1–21. FASB. (1980). Statement of Financial Accounting Concepts No. 2 - Qualitative Characteristics of Accounting Information. FASB Concepts Statements, (2), 0. Ferri, M. G., & Jones, W. H. (1979). Determinants of financial structure: A new methodological approach. American Finance Association, 34(3), 631–644. Hendriksen, E. S., & Breda, M. F. Van. (2001). Accounting Theory. Irwin Profesional Publishing. Jabar, A., & Mohamed, A. (2015). The practices of fair value reporting on investment property in Malaysia, (August). Muller, K. A., Riedl, E. J., & Sellhorn, T. (2008). Causes and Consequences of Choosing Historical Cost versus Fair Value, 1–49. Muller, K., Riedl, E. J., & Sellhorn, T. (2008). Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry, (June 2014), Working Paper 1-43. Quagli, A., & Avallone, F. (2010). Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry. European Accounting Review, 19(3), 461–493. Souza, F. Ê. A. de, Botinha, R. A., Silva, P. R., & Lemes, S. (2015). Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies. Revista Contabilidade & Finanças, 26(68), 154–166. Subramanyam, K. R. (2014). Financial Statement Analysis (11th ed.). McGraw-Hill. Tan, M. Z., Mohamat Sabri Hassan, & Embong, Z. (2014). Value Relevance of Investment Properties’ Fair Value and Board Characteristics in Malaysian Real Estate Investment Trusts. Asian Journal of Accounting and Governance, 5, 1–13. Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2013). Financial Accounting (IFRS). John Wiley & Sons, Inc. Wooten, T. C. (2003). Research About Audit Quality. The CPA Journal.

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Mamun, Abdullah Al, Zahedul Alam, Mazharul Islam, Mashuque Mahamud, Mizanur Rahman, and Mani Lal Aich. "Study of Pathological Variations of Solitary Thyroid Nodule." Bangladesh Journal of Otorhinolaryngology 24, no. 2 (December 19, 2019): 105–14. http://dx.doi.org/10.3329/bjo.v24i2.44154.

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Objective: To find out the incidence of malignancy in patient with solitary thyroid nodule. Methods: This cross-sectional study was carried out with 100 solitary thyroid nodular patients who admitted in Otolaryngology & Head-Neck Surgery Department of Sir Salimullah Medical College Mitford Hospital (SSMCMH) & Bangabondhu Sheikh Mujib Medical Univercity (BSMMU), Dhaka, from July 2012 to December 2013, where all patients were admitted throughout patient department. All patients were selected as per described criteria from the Department of Otolaryngology & Head-NeckSurgery,SSMCMH & BSMMU.Diagnosed the cases by detail history,clinical examination,investigations,analysed data presented by various tables,figures. Results: In this study mean age of the patients of solitary thyroid nodule was 35.613.54 years and the highest frequency (38%) was within 21-30 years of age with female predominance(78%).Thyroid swelling was the common presentation in all9100%) cases, some patients also presented with other symptoms like cervical lymphadenopathy 13(13%) cases, dysphagia 1(1%), dyspnoea 1(1%), hoarseness of voice 1(1%) case & no bone metastetic found.In this series of solitary thyroid nodules constituted 73% firm, 6% hard and 11% cystic. Malignancy was found more in firm nodule 13(72.22%).Isotopes scanning of the thyroid gland were done to see the functional status of the nodule. We found most 96(96%) of the nodules were cold & 4(4%) were warm nodule & no hot nodule found. In our study out of 96 cold nodular goiters we found 18(18.75 %) malignant & no malignant case found from rest of 4 warm cases. In our study, out of 89 solid nodule 72(80.89%) were benign & 17(19.10%) nodule were malignant and out of 11 cystic nodule 10(90.9%) were benign & 1 (9.1%) was malignant. In this study, most of the benign & malignant nodules were predominantly solid. Study showed the malignancy is significantly (p<0.001) more in solid than cystic solitary thyroid nodule. Final diagnosis in this study was on the basis of histopathological reports record. Out of 100 cases, 54 cases (54%) were proven as nodular goitre & 2 % were thyroiditis in non-neoplastic lesion & in neoplastic lesion we found 26(26%) Bangladesh J of Otorhinolaryngology; October 2018; 24(2): 105-114

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Sibuea, Kezia, and Rizka Indri Arfianti. "PENGARUH KUALITAS AUDIT, UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 126–40. http://dx.doi.org/10.46806/ja.v10i2.804.

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Companies that hire an auditor to audit their financial statements are charged an audit fee. The audit fee is a payment given by the company to the auditor in exchange for his or her services. The purpose of this study is to discover if audit quality, firm size, complexity, and company risk all play a role in setting audit costs for financial statements. This study used a purposive sampling technique using a sample of 54 manufacturing businesses listed on the Indonesia Stock Exchange for the 2017-2019 period. Data analysis techniques used include the descriptive analysis test, classical assumption test, multiple regression analysis test, simultaneous test (f-test), and partial test (t-test). According to the findings of the study, audit quality, firm size, and firm complexity all have a significant positive impact on audit fees. While the firm risk variable is not proven to have an effect on audit fees. Keywords: Audit fee, Audit quality, Company size, Company complexity, Company risk. References: Agoes, S. (2017). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik. Jakarta: Salemba Empat. Ahmad, A. C., & Abidin, S. (2008). Audit Delay of Listed Companies: A Case of Malaysia. CCSE International Business Research., Vol. 1, No.4 October 2008, 32-39. Akram, Basuki, P., & Budiarto. (2017). Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Vol.2, No.1, Oktober 2017, 95-120. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services: An Integrated Approach, Sixteenth Edition. Newyork: Pearson Prentice Hall. Ask, J., & Holm, M. L. (2013). Audit Fee Determinants in Different Ownership Structures. Uppsala University, 1-49. Awuy, V. P., Sayekti, Y., & Purnamawati, I. (2016). Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Earnings Response Coefficient (ERC). Jurnal Akuntansi dan Keuangan, 18, No.1, 15-26. Chandra, M. O. (2015). Pengaruh Good Corporate Governance, Karakteristik Perusahaan dan Ukuran KAP Terhadap. Jurnal Akuntansi Bisnis, Vol. 8, No. 26 Maret 2015, 174-194. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis (12 ed.). Jakarta: Salemba Empat. Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit fee Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2016. Modus Journal Vol. 30, No.2: 198-211 ISSN: 0852-1875, ISSN (Online): 2549 3787, 198-211. DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics Vol. 3 (1981), 183-199. Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, Vol.14, No. 1, 57-74. Gammal, W. E. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, Vol. 5, No. 11: 2012, 136-145. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. Hasan, M. A. (2017). Pengaruh Kompleksitas Audit, Profitabilitas Klien, Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik Terhadap Audit Fee. Pekbis Jurnal, Vol. 9, No. 3, November 2017, 214-230. Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 3, 1096-1110. Retrieved from http://jea.ppj.unp.ac.id/index.php/jea/issue/view/9 Institut Akuntansi Publik Indonesia (IAPI). (2016). Undang-Undang Nomor 2 Tahun 2016 Tentang Penentuan Imbalan Jasa Audit Laporan Keuangan. http://iapi.or.id/uploads/content/95-PP-No-2-Tahun-2016- tentang-Penentuan-Imbalan-Jasa-Audit-Laporan-Keuangan.pdf ICAEW. (2005). Audit Quality: Agency Theory and The Role of Audit. Audit and Assurance Faculty. Immanuel, R., & Yuyetta, E. N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees. DIPONEGORO JOURNAL OF ACCOUNTING, Volume 3, Nomor 3, Tahun 2014, 1-12. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting Indriastuti, M. (2012). Analisis Kualitas Auditor dan Corporate Governance Terhadap Manajemen Laba.Eksistansi (ISSN 2085-2401), Vol. IV, No. 2, Agustus 2012. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics Vol. 3 (1976), 305-360. Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Pengaruh Audit Fee, Perencanaan Audit Dan Resiko Audit Terhadap Kualitas Audit Pada Kantor Akuntansi Publik di Bali. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, Vol. 5, No. 12, 2016, ISSN: 2337-3067, 4029-4056. Keputusan BAPEPAM No. KEP-36/PM/2003, Tentang Kewajiban Penyampaian Laporan Keuangan Berkala. (2003). https://docplayer.info/30003274-Keputusan-ketua-badan-pengawas-pasar-modal-nomor-kep- 36-pm-2003-tentang-kewajiban-penyampaian-laporan-keuangan-berkala.html Nugrahani, N. R., & Sabeni, A. (2013). Faktor-Faktor yang Mempengaruhi Penetapan Fee audit Eksternal Pada Perusahaan Yang Terdaftar Di BEI. Diponegoro Journal of Accounting, Volume 2, Nomor 2, Tahun 2013, ISSN(Online): 2337-3806, 1-11. Pambudi, T. L., & Ghozali, I. (2013). Pengaruh Kepemilikan Perusahaan Dan Manajemen Laba Terhadap Tipe Auditor Dan Audit Fees Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, Volume 2, Nomor 1, Tahun 2013, 1-13. Pranama, R. S. (2019). Pengaruh Pelaporan Corporate Social Responsibility, Kualitas Auditor, Ukuran Perusahaan, Anak Perusahaan dan Resiko Perusahaan Terhadap Komitmen Audit Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017). Universitas Islam Indonesia, Yogyakarta. Sanusi, M. A., & Purwanto, A. (2017). Analisis Faktor Yang Mempengaruhi Biaya Audit Eksternal, Diponegoro Journal of Accounting, Volume 6, Nomor 3, Tahun 2017, ISSN(Online): 2337-3806, 1-9. Selano, E. C., Tedjasuksmana, B., & Wardani, R. P. (2017). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Laporan Keuangan Pada Perusahaan Property, Real Estate and Building Yang Terdaftar di BEI Tahun 2013-2015. Jurnal Akuntansi Kontemporer (JAKO), Vol. 9, No. 2, Juli 2017, 162-182. Suharli, M., & Nurlaelah. (2008). Konsentrasi Auditor Dan Penetapan Fee audit: Investigasi Pada BUMN, JAAI, Volume 12, No. 2, Desember 2008, 133-148. Syafina, D. C. (2018, Oktober 8). Kasus SNP Finance dan Pertaruhan Rusaknya Reputasi Akuntan Publik. (Suhendra, Editor) Retrieved from tirto.id: https://tirto.id/kasus-snp-finance-dan-pertaruhan- rusaknya-reputasi-akuntan-publik-c4RT Triani, Y. O. (2016). Faktor-Faktor Yang Mempengaruhi Penetapan Fee audit Fees (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013). Ulfasari, H. K., & Marsono. (2014). Determinan Fee audit Eksternal Dalam Konvergensi IFRS. Diponegoro Journal of Accounting, Volume 3, Nomor 2, Tahun 2014, ISSN(Online): 2337-3806, 1-11. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory And Empirical Evidence. Journal of Accounting Literature, Vol. 23, tahun 2004, ABI/INFORM Global, 153-193. Widiastari, P. A., & Yasa, G. W. (2018). Pengaruh Profitabilitas, Free Cash Flow, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, Vol. 23, No. 2, Mei 2018, ISSN: 2302-8556, 957-981. doi:https://doi.org/10.24843/EJA.2018.v23.i02.p06 Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan dan Ukuran KAP Terhadap Fee audit. Jurnal Eksplorasi Akuntansi, Vol. 1, No. 1, Seri B, Februari 2019, ISSN: 2656-3649 (Online), 217-235. Yulio, W. S. (2016). Pengaruh Konvergensi IFRS, Komite Audit Dan Kompleksitas Perusahaan Terhadap Fee audit. Jurnal Akuntansi Bisnis, Vol. 15, No. 29, 29 September 2016, 77-92.

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Rozhok, Andrii I., and James DeGregori. "Toward an evolutionary model of cancer: Considering the mechanisms that govern the fate of somatic mutations." Proceedings of the National Academy of Sciences 112, no. 29 (July 21, 2015): 8914–21. http://dx.doi.org/10.1073/pnas.1501713112.

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Our understanding of cancer has greatly advanced since Nordling [Nordling CO (1953) Br J Cancer 7(1):68–72] and Armitage and Doll [Armitage P, Doll R (1954) Br J Cancer 8(1):1–12] put forth the multistage model of carcinogenesis. However, a number of observations remain poorly understood from the standpoint of this paradigm in its contemporary state. These observations include the similar age-dependent exponential rise in incidence of cancers originating from stem/progenitor pools differing drastically in size, age-dependent cell division profiles, and compartmentalization. This common incidence pattern is characteristic of cancers requiring different numbers of oncogenic mutations, and it scales to very divergent life spans of mammalian species. Also, bigger mammals with larger underlying stem cell pools are not proportionally more prone to cancer, an observation known as Peto’s paradox. Here, we present a number of factors beyond the occurrence of oncogenic mutations that are unaccounted for in the current model of cancer development but should have significant impacts on cancer incidence. Furthermore, we propose a revision of the current understanding for how oncogenic and other functional somatic mutations affect cellular fitness. We present evidence, substantiated by evolutionary theory, demonstrating that fitness is a dynamic environment-dependent property of a phenotype and that oncogenic mutations should have vastly different fitness effects on somatic cells dependent on the tissue microenvironment in an age-dependent manner. Combined, this evidence provides a firm basis for understanding the age-dependent incidence of cancers as driven by age-altered systemic processes regulated above the cell level.

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Asaturian, Daria. "The End of Bureaucracy? New Organizational Forms, Social Media, and Millennials Book Review: Turco C. J. (2016) The Conversational Firm: Rethinking Bureaucracy in the Age of Social Media. New York: Columbia University Press. 253 p." Journal of Economic Sociology 22, no. 3 (2021): 158–69. http://dx.doi.org/10.17323/1726-3247-2021-3-158-169.

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Marcelino, Juan, and Mulyani. "UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 98–113. http://dx.doi.org/10.46806/ja.v10i2.802.

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Audit delay is the length of time required by the company in completing the audit of the financial statements. This delay can affect the level of decision uncertainty from investors. However, there are still many go-public companies that are late in submitting their audited financial reports. The theories used are agency theory, signal theory and compliance theory. The sampling technique was determined based on the purposive sampling method so as to produce a total sample of 44 companies and obtained a total of 132 observations. The data analysis techniques used in this study were pooling test, descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression test. Analysis, F test, t test, and coefficient of determination test. The t test results show that solvency has a significance value greater than 0.05, profitability, firm size, the interaction between profitability and firm size, and the interaction between solvency and firm size have a significance less than 0.05. The conclusion of this study shows that there is sufficient evidence of profitability, firm size, the interaction between profitability and firm size and the interaction between solvency and firm size has a negative effect on audit delay and there is insufficient evidence that solvency has a positive effect on audit delay. Keywords: Profitability, Solvability, Firm Size, Audit Delay. References: Amani, F. A., & Waluyo, I. 2016. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2012-2014)'. Jurnal Nominal, Volume V, No. 1, pp. 135-150, diakses tanggal 14 Juni 2021, https://doi.org/10.21831/nominal.v5i1.11482 Armansyah, F. 2015. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Opini Auditor Terhadap Audit Delay' Jurnal Ilmu dan Riset Akuntansi, Volume 4, No. 10, diakses tanggal 23 April 2021, htt p://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/vie w/3224/3240 Arumsari, V. F., & Handayani, N. 2017. 'Pengaruh Kepemilikan Saham, Profitabilitas, Leverage, dan Opini Auditor Terhadap Audit Delay' Jurnal Ilmu Dan Riset Akuntansi, Volume 6, No. 4, pp. 1364–1379. diakses tanggal 5 April 2021 , http://jurnalmahasiswa.stiesia.ac.id/index.php/jira /article/view/458/466 Barkah, Gustinas. 2016. 'Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay' Jurnal Kompartemen , Volume 14, Nomor 1, pp. 75-89 diakses tanggal 12 Mei 2021, Jurnalnasional.ump.ac.id/index.php/kompartemen/article/view /1373 /1199 Cahyati, A. D., & Anita. 2019. 'Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi' Jurnal Penelitian Teori & Terapan Akuntansi (PETA), Volume 4, No. 2, pp. 106–127, diakses tanggal 22 Juli 2021, https://doi.org/10.51289/peta.v4i2.408 Cooper, Donald. R., & Pamela Schindler (2014), Business Research Methods, Edisi 12, McGraw-Hill Companies, Inc. Debbianita, Hidayat, V. S., & Ivana. 2017. 'Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015' Jurnal Akuntansi Maranatha, Volume 9, No. 2, pp. 158–169, diakses tanggal 16 Juli 2021, https://doi.org/10.28932/jam.v9i2.484 Dewi, N. M. W. P., & Wiratmaja, I. D. N. 2017. ‘Pengaruh Profitabilitas Dan Solvabilitas Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi’ E-Jurnal Akuntansi Universitas Udayana, Volume 20, No 1, pp.409–437, diakses tanggal 5 Juli 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28070 Dibia, N. O., & Onwuchekwa, J. C. 2013. 'An Examination of the Audit Report Lag of Companies Quoted in the Nigeria Stock Exchange'. International Journal of Business and Social Research, Volume 3, No. 9, pp. 8–16, diakses tanggal 11 Mei 2021, https://doi.org/10.18533 /ijbsr.v3i9.264 Eksandy, A. 2017. 'Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Dan Komite Audit Terhadap Audit Delay', Competitive Jurnal Akuntansi Dan Keuangan, Volume 1, No. 2, pp. 9–15, diakses tanggal 14 April 2021, http://jurnal.umt.ac.id/index.php/competitive /article/view/216/143 Fatmawati, M. 2016. ‘Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit, dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan LQ45 Di Bursa Efek Indonesia’ Journal Ilmiah MIPA, Volume 1, No. 2, pp. 35–42, diakses tanggal 14 Juni 2021, http://ejournal.unkhair.ac.id/index.php/Saintifik/article/view/887 Ghozali, Imam (2018), Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Edisi 9. Semarang: Badan Penerbit Universitas Diponegoro. Indriani, Alfiah 2020, 'Analisis Faktor-faktor yang Mempengaruhi Audit Delay' Jurnal Akuntansi Dan Ekonomika, Volume 10, No. 2, pp. 198–205. diakses tanggal 7 Juni 2021, https://doi.org/10.37859/jae.v10i2.2060 Iskandar, M. J., & Trisnawati, E. 2010, 'Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2013-2017)' Jurnal Bisnis dan Akuntansi, Vol. 12, No. 2, pp. 175-186, diakses tanggal 5 April 2021, https://doi.org/10.33373/mja.v14i1.2509 Jama’an 2008, 'Pengaruh Mekanisme Corporate Governance, dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan (Studi Kasus Perusahaan Publik yang Listing di BEJ)' Jurnal Universitas Diponegoro, Vol. 1, No.1, pp. 1–52, diakses tanggal 10 Agustus 2021, http://eprints.undip.ac.id/8115/1/Jamaan.PDF Jensen, M., & Meckling, W. 1976. 'Theory of the firm: Managerial Behavior, Agency Costs, and Ownership Structure' Journal of Financial Economics, 3 : 305-360, diakses tanggal 7 Mei 2021, https://www.sciencedirect.com/science/article/pii/0304405X7690026X Lapinayanti, N. M. M., & Budiartha, I. K. 2018, 'Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi' E-Jurnal Akuntansi, Volume 23, No. 2, pp.1066–1092, diakses tanggal 24 Juli 2021, https://ojs.unud.ac.id/index.php/Akuntansi /article/view/36918/23892 Lestari, K. A. N. M., & Saitri, P. W. 2017. 'Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Kualitas Auditor dan Audit Tenure Terhadap Audit Delay pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015' Jurnal Ilmiah Manajemen & Bisnis, Volume 23, No.1, pp.1–11, diakses tanggal 7 Mei 2021, http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/85/57 Lunenburg, F. C. 2012. 'Compliance Theory and Organizational Effectiveness' International Journal of Scholarly Academic Intellectual Diversity, Volume 14, No. 1, pp.1–4, diakses tanggal 8 Mei 2021 Margaretha, C., & Suhartono, S. 2017. ‘Kemampuan Ukuran Perusahaan Memoderasi Determinan Audit Delay’Jurnal Akuntansi Kwik Kian Gie, Volume 5, No. 2, pp. 185-204, diakses tanggal 10 Juni 2021, https://jurnal.kwikkiangie.ac.id/Index.php /JA/article /view/432 Messier, William F., Glover, Steven M. & Prawitt, Douglas F (2014). Auditing & Assurance Services, Edisi 8, Boston : McGraw-Hill Natalia, Desy 2013. 'Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang terdaftar di BEI' Jurnal Akuntansi Universitas Negeri Padang , Volume 1, No.1, pp.1-20, diakses tanggal 20 Mei 2021, http://ejournal.unp.ac.id/students/index.php/akt/article/view/60 Ohaka, J., & Akani, F. N. 2017, 'Timeliness and Relevance of Financial Reporting in Nigerian Quoted Firms' Management and Organizational Studies, Volume 4, No.2, pp.55-62, diakses tanggal 10 Agustus 2021, https://www.sciedupress.com /journal/index.php/mos/article/view/11462 Otoritas Jasa Keuangan Republik Indonesia. 2016. Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Tahunan Emiten Atau Perusahaan Publik. Otoritas Jasa Keuangan, Jakarta Pitaloka, D. F. 2015, 'Pengaruh Ukuran Kap , Opini Audit , Ukuran Perusahaan , Dan Profitabilitas Terhadap Audit Delay' Journal of Contemporary Accounting and Economics, Volume 2, No.2, pp. 1691–1698, diakses tanggal 8 April 2021, https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/521 Prahesti, E., Utomo, S. W., & Astuti, E. 2018, 'Pengaruh Profitabilitas Dan Solvabilitas Terhadap Audit Delay' Forum Ilmiah Pendidikan Akuntansi, Vol. 6, No. 2, diakses tanggal 23 April 2021, http://prosiding.unipma.ac.id/index.php/FIPA/artic le/view/544/520# Praptika, P., & Rasmini, N. K. 2016, 'Pengaruh Audit Tenure, Pergantian Auditor Dan Financial Distress Pada Audit Delay Pada Perusahaan Consumer Goods' E-Jurnal Akuntansi, Volume 15, No. 3, pp.2052–2081, diakses tanggal 5 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17786 Pratiwi, D. S. 2018, 'Ukuran Perusahaan Memoderasi Pengaruh Profitabilitas, Leverage, Komite Audit, Dan Komisaris Independen Terhadap Audit Delay' Jurnal Akuntansi Dan Keuangan Methodist, Volume 2, No. 1, pp.1-13, diakses tanggal 27 Juni 2021, https://methosika.net/index.php/jsika/article/view/19 Pravita, Karina & Yadnyana, I Ketut. 2017, 'Kemampuan Ukuran Perusahaan Memoderasi Pengaruh Leverage Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, Nomor 1, pp. 415-442, diakses tanggal 23 Juli 2021, https://ojs.unud.ac.id/index.php /akuntansi/article/view/24245 Putra, A. C., & Wiratmaja, I. D. N. 2019, 'Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi' E-Jurnal Akuntansi Universitas Udayana, Volume 27, No. 3, pp. 2351-2375, diakses tanggal 14 April 2021, https://ojs.unud.ac.id/index.php/Akuntansi/article/view/47270/29717 Putri, K. P., & Asyik, N. F. 2015. ‘Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Reputasi Auditor terhadap Audit Delay’ Jurnal Ilmu & Riset Akuntansi, Volume 4, No. 9, pp. 1–16, http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3179 Saragih, M. R. 2018, 'Pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit Terhadap Audit Delay' Jurnal Akuntansi Berkelanjutan Indonesia, Vol. 1, No. 3, pp.352-370, diakses tanggal 23 Mei 2021, https://doi.org/10.32493/jabi.v1i3.y 2018.p352-371 Suginam 2016, 'Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Sektor Perdagangan Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia' Majalah Ilmiah Informasi Dan Teknologi Ilmiah, Vol. 4, No. 2, pp.52-61, diakses tanggal 8 April 2021, https://www.ejurnal.stmik-budidarma.ac.id/index.php /inti/article/view/11/13 Suparsada, N. P. Y. D., & Putri, D. 2017, 'Pengaruh Profitabilitas, Reputasi Auditor, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Audit Delay' E-Jurnal Akuntansi, Volume 18, No. 1, pp.60-87, diakses tanggal 8 April 2021, https://ocs.unud.ac.id /index.php/Akuntansi/article/view/20800 Tyler, TR. 1990. 'Why People Obey They Law', New Haven CT: Yale University Press, diakses tanggal 8 Mei 2021 Utami, W. 2006, 'Analisis Determinan Audit Delay Kajian Empiris di BEJ' Bulletin Penelitian, No. 9, pp.19-31, diakses tanggal 11 Mei 2021, https://scholar.google.co.id/citations?view_op=view_citation&hl=en&user=8B3JLr4AAAAJ&citation_for_view= 8B3JLr4AAAAJ:0EnyYjriUFMC Wahyuningsih, S. 2016, 'Pengaruh Ukuran Perusahaan , Umur Perusahaan , Profitabilitas , dan ( Studi Pada Perusahaan Perbankan yang Terdaftar di BEI )' e-Journal Ekonomi dan Bisnis, pp. 1-12, diakses tanggal 13 Mei 2021, http://repository.unmuhjember.ac.id /202/2/JURNAL.pdf Yanasari, L. F., Rahayu, M., & Utami, N. E. 2021, 'Pengaruh Profitabilitas, Solvabilitas Dan Size Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia' Jurnal IKRA-ITH Ekonomika, Volume 4, No. 1, pp.84-93, diakses tanggal 20 Mei 2021, https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA /article/download/1060/865/

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Gustiawan, Willson, Manh-Trung Phung, and Afifah Afifah. "The Multinational Enterprises Strategies in Emerging Economies." International Journal of Management Science and Application 1, no. 2 (July 27, 2023): 118–26. http://dx.doi.org/10.58291/ijmsa.v1i2.49.

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The purpose of this paper is to review international business articles, particularly what strategies in emerging economies and multinational enterprises subsidiaries strategies. The first paper is Hoskisson, Eden, Lau and Wright's 2000 article, entitled strategy in emerging economies. Emerging economies are low-income, fast-growing countries that rely on economic liberalization as their primary growth engine. Emerging Economies investigates strategy formulation and implementation by private and public enterprises in a variety of regional contexts and from three major theoretical perspectives: institutional theory, transaction cost economics, and the resource-based view of the firm. The second paper is Amy J Hillman and William P Wan's 2005 article, The Determinants of MNE Subsidiary Political Strategies: Evidence of Institutional Duality. A model of the determinants of political strategies used by foreign subsidiaries of multinational enterprises (MNEs) is developed and tested in this study by integrating international business and political strategy literature to create a multilevel model of the subsidiary, host country, and parent determinants of political strategy. Using recent theoretical advances in institutional theory that acknowledge that MNE subsidiaries face pressures for isomorphism both within the corporation (internal legitimacy) and within the host country (external legitimacy). A common thread can be drawn between these two articles, namely the use of institutional theory in determining the strategy for multinational enterprises.

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Halim, David, and Sugi Suhartono. "PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL, DAN KEPUTUSAN PENDANAAN TERHADAP KINERJA KEUANGAN DENGAN METODE PIOTROSKI F-SCORE." Jurnal Akuntansi 10, no. 1 (February 28, 2021): 8–20. http://dx.doi.org/10.46806/ja.v10i1.795.

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Financial performance is an achievement achieved by a company that can be seen through financial statements. Financial statements can be used as a control, a source of financial information and a representation of the company's performance. The results of financial statement analysis with various sizes of financial ratios can be used as material for evaluating company performance This study aims to determine the effect of family ownership, institutional ownership, and funding decisions on financial performance as measured by the Piotroski F-Score method. The number of samples in this study were 360 companies from the manufacturing sector with sub-sector basic and chemical industry, various industrial sectors and consumer goods listed on the Indonesia Stock Exchange during the period 2017 - 2019. The results of this study indicate that the data can be pooled for 3 years, all classical assumption tests are met and the results of the regression test show that family ownership > 0.05, institutional ownership and funding decisions < 0.05. So it can be concluded that there is not enough evidence of family ownership to have a positive effect on financial performance. Meanwhile, there is sufficient evidence that institutional ownership and funding decisions have a negative effect on financial performance. Keywords: family ownership, institutional ownership, funding decisions, financial performance and Piotroski F-Score. References: Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, Vol. 30 No. 7, 1811. Aprianingsih, A., & Yushita, A. N. (2016). Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan. Jurnal Profita, Vol. 4 No. 5, 1–16. Cooper, D., & Schindler, P. (2013). Business Research Methods: 12th Edition. McGraw-Hill Higher Education. Dewi, L. S., & Abundanti, N. (2019). Pengaruh Profitabilitas, Likuiditas, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, Vol. 8 No. 10, 6099. Dewi, M. M., & Sulasmiyati, S. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan profitabilitas Terhadap Leverage (Studi pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Jurnal Administrasi Bisnis (JAB), Vol. 55 No. 1, 27–37. Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, Vol. 12 No. 1, 37–52. Fama, E. F., & Jensen, M. C. (1983). Separation Of Ownership And Control. Corporate Governance: Values, Ethics and Leadership, 163–188. Finda Yovita dan Juniarti. (2017). Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri. Business Accounting Review, Vol. 5 No. 2, 445–456. Ghozali, I. (2016). Aplikasi analisis Multivariete dengan program IBM SPSS 23 (edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96. Haryono, S. A., Fitriany, F., & Fatima, E. (2017). Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, Vol. 14 No. 2, 119–141. Jensen, M. C., & Meckling, W. H. (2019). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Corporate Governance: Values, Ethics and Leadership, 4, 77–132. Kristianti, I. P. (2018). Analisis Pengaruh Struktur Modal. Jurnal UST JOGJA, Vol. 2 No. 1, 56–68. Kusumadewi, A., & Zulhaimi, H. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Komite Audit dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan. Forum Keuangan Dan Bisnis ( FKBI ) VII 2019 Forum Keuangan Dan Bisnis Indonesia ( FKBI ), Vol. 5, 241–256. Latifah, S. W., & Luhur, M. B. (2017). Peran Komisaris Independen Dan Komite Audit Dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale Dan Retail Trade Di Indonesia. Jurnal Akuntansi Dan Bisnis, Vol. 17, 13–18. Leatemia, E. M., Mangantar, M., Rogi, M. H., Ekonomi, F., Manajemen, J., & Ratulangi, U. S. (2019). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol. 7 No. 3, 4339–4348. Lestari, P. (2020). Pengaruh Likuiditas, Der, Firm Size, Dan Asset Turnover Terhadap Kinerja Keuangan. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, Vol. 4 No. 1, 1. Marpa, N. (2012). Perusahaan keluarga sukses atau mati. Tangerang: Penerbit Cergas Media. Mathova, A., Perdana, H. D., & Rahmawati, I. P. (2017). Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, Vol. 2 No. 1, 73. McConnell, J. J., & Servaes, H. (1990). Additional Evidence On Equity Ownership And Corporate Value. Journal of Financial Economics, Vol. 27 No. 2, 595–612. McGee, T. (2013). Perspectives on family-owned businesses: Governance and succession planning. 1–20. Delloite Growth Enterprise Services Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, Vol. 13 No. 2, 187–221. Piotroski, J. D. (2000). Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research, 38, 43. Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, Vol. 20 (C), 237–265. PrincewaterhouseCoopers Indonesia (PwC). (2014). Survey Bisnis Keluarga 2014. November 2014, November, 1–35. Rahma, A. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Keputusan Pendanaan Dan Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012). Vol. 23 No. 2, 45–69. Sari, R. (2020). Pengaruh Kepemilikan Asing Dan Leverage Terhadap Kinerja Keuangan. Balance : Jurnal Akuntansi Dan Bisnis, Vol. 5 No. 1, 64. Susanti, L. D., & Juniarti. (2017). Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Perusahaan Property dan Real Estate. Business Accounting Review, Vol. 5 No. 2, 709–720. Susanto, A. B., Susanto, P., Wijanarko, H., & Mertosono, S. (2007). The Jakarta consulting group on family business. Jakarta: The Jakarta Consulting Group. Wianta Efendi, A. F., & Adi Wibowo, S. S. (2017). Pengaruh Debt To Equity Ratio (Der) Dan Debt To Asset Ratio (Dar) Terhadap Kinerja Perusahaan Di Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, Vol. 1 No. 2, 157–163. Wild.Subramanyam. (2010). Analisis Laporan Keuangan, Financial Statement Analysis. Analisis Laporan Keuangan, Financial Statement Analysis, Edisi Ke Sepuluh: Salemba Empat, Jakarta, Vol. 4 No. 2, 265–276. Yudha, D. P., & Singapurwoko, A. (2017). The Effect Of Family And Internal Control On Family Firm Performance: Evidence From Indonesia Stock Exchange (IDX). Journal of Business and Retail Management Research, Vol. 11 No. 4, 68–75.

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Gustafson, Jonathan A., Robin Pourzal, Brett R. Levine, Joshua J. Jacobs, and Hannah J. Lundberg. "Modelling changes in modular taper micromechanics due to surgeon assembly technique in total hip arthroplasty." Bone & Joint Journal 102-B, no. 7_Supple_B (July 2020): 33–40. http://dx.doi.org/10.1302/0301-620x.102b7.bjj-2019-1678.r1.

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Aims The aim of this study was to develop a novel computational model for estimating head/stem taper mechanics during different simulated assembly conditions. Methods Finite element models of generic cobalt-chromium (CoCr) heads on a titanium stem taper were developed and driven using dynamic assembly loads collected from clinicians. To verify contact mechanics at the taper interface, comparisons of deformed microgroove characteristics (height and width of microgrooves) were made between model estimates with those measured from five retrieved implants. Additionally, these models were used to assess the role of assembly technique—one-hit versus three-hits—on the taper interlock mechanical behaviour. Results The model compared well to deformed microgrooves from the retrieved implants, predicting changes in microgroove height (mean 1.1 μm (0.2 to 1.3)) and width (mean 7.5 μm (1.0 to 18.5)) within the range of measured changes in height (mean 1.4 μm (0.4 to 2.3); p = 0.109) and width (mean 12.0 μm (1.5 to 25.4); p = 0.470). Consistent with benchtop studies, our model found that increasing assembly load magnitude led to increased taper engagement, contact pressure, and permanent deformation of the stem taper microgrooves. Interestingly, our model found assemblies using three hits at low loads (4 kN) led to decreased taper engagement, contact pressures and microgroove deformations throughout the stem taper compared with tapers assembled with one hit at the same magnitude. Conclusion These findings suggest additional assembly hits at low loads lead to inferior taper interlock strength compared with one firm hit, which may be influenced by loading rate or material strain hardening. These unique models can estimate microgroove deformations representative of real contact mechanics seen on retrievals, which will enable us to better understand how both surgeon assembly techniques and implant design affect taper interlock strength. Cite this article: Bone Joint J 2020;102-B(7 Supple B):33–40.

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Muwafiq, Ahmad, Djauhar Edi Purnomo, U. Usamah, and Ferlinda Ainur rachmani. "PENGARUH GOOD CORPORATE GOVERNANCE, COMPANY SIZE, CAPITAL STRUCTURE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022." Neraca 19, no. 2 (December 1, 2023): 63–75. http://dx.doi.org/10.48144/neraca.v19i2.1686.

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This study aims to determine the effect of Good Corporate Governance, Company Size, Capital Structure and Leverage on financial performance at LQ45 companies registered on Indonesian Stock Exchange in 2019 – 2022. In this case, good corporate governance measured by Independent Board of Commissioners and Institutional Ownerships, company size measured using by In (asset total), capital structure measured using long term debt to equity ratio (LDER), and leverage measured by debt to assets ratio (DAR). The population is the companies listed in LQ45 index during 2019-2022; 64 companies. 27 companies were taken as the samples using purposive sampling technique. It uses multiple linear regression analysis techniques. The result stated partially Independent Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance. Otherwise, Institutional Ownership has no effect on it. Simultaneously, Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance of the companies LQ45 index registered on the Indonesian Stock Exchange. REFERENSI Azzahra, A. S., Aset, L. T., & Ratio, L. (2019). Pengaruh Firm Size Dan Leverage Ratio Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan. 9(April), 13–20. Cindyana, W. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Dan Komisaris Independen Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi (Vol. 21, Issue 1). Dewi, A. (2022). Dampak Covid 19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif Dan Elektronika Yang Terdaftar Di Bursa Efek Indonesia. 2(2), 1099–1114. http://jurnaltsm.id/index.php/EJATSM Emirzon, J. (2006). Prinsip-Prinsip Good Corporate Governance Pada Perusahaan di Indonesia. Jurnal Manajemen & Bisnis Sriwijaya, 4(8). Fharaswati, M., Hardiyanto, A. T., & Lestari, R. M. E. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. 8, 1. Fitriani, Y. (2021). Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan subsektor perbankan yang terdaftar di BEI. 18(4), 703–712. Hansen, V., & Juniarti. (2014). Pengaruh Family Control, Size, Sales Growth, dan Leverage terhadap Profitabilitas dan Nilai Perusahaan. Journal Business Acounting Review, 2(1), 121–130. Ikatan Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan. Salemba Empat. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada. Kho, S. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Universitas Putera Batam. KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance (KNKG). Leatemia, E. M., Mangantar, M., Rogi, M. H., Ekonomi, F., Manajemen, J., & Ratulangi, U. S. (2019). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017 The Effect Of Corporate Governance On Financial Performance In Textile And Garment Companies Listed On The . 7(3), 4339–4348. Liando, J. S. (2021). Analisis Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Pangan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Di Bei Tahun 2015-2019. Jurnal Indonesia Sosial Teknologi, 14(1), 1–13. https://doi.org/https://doi.org/10.59141/jist.v2i01.71 Ningsih, D. A., & Wuryani, E. (2021). Kepemilikan Institusional, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen Volume, 9(2), 18–23. Nurhayati, S. A., & Wijayanti, A. (2022). Pengaruh kepemilikan institusional, likuiditas, dan leverage terhadap profitabilitas. 18(2), 360–368. https://doi.org/10.29264/jinv.v18i2.10616 Nusah, S., & Pondaag, J. J. (2022). Pengaruh Struktur Modal, Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan yang Terdaftar di Indeks Sri-Kehati. 10(4), 1169–1180. Rahayu, D. P. (2019). Pengaruh Ukuran Perusahaan, Struktur Modal, Dan Likuiditas Terhadap Kinerja Keuanganpada Perusahaan Makanan Dan Minuman …. Jurnal Akuntansi Dan Keuangan Kontemporer …, 2(1), 121–134. Rahman, M. A. (2020). Pengaruh Struktur Modal Dan Pertumbuhan Aset Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Dalam Jakarta Islamic Index. 3(1), 55–68. Rahmawati. (2021). Pengaruh Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Perusahaan BUMN Yang Terdaftar di BEI. 14(1), 1–13. Ramadhan, A. (2019). Pengaruh Utang Perusahaan terhadap Kinerja Keuangan (Studi Empiris Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks). Jurnal Ilmiah MEA, 3(2), 16–27. https://doi.org/10.31955/mea.vol3.iss2.pp Ramadhani, A. F., & Siddi, P. (2022). Pengaruh good corporate governance terhadap kinerja keuangan perusahaan badan usaha milik negara ( BUMN ) The effect of good corporate governance on the financial performance of state- owned enterprises ( BUMN ). Journal.Feb.Unmui, 24(1), 204–212. Riyanto, B. (2010). Dasar-dasar pembelanjaan perusahaan. BPFE Yogyakarta. Saifi, M. (2019). Pengaruh Corporate Governance dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan. Profit, 13(02), 1–11. https://doi.org/10.21776/ub.profit.2019.013.02.1 Sari, N., & Wi, P. (2022). Pengaruh leverage, ukuran perusahaan, struktur modal dan profitabilitas terhadap kinerja keuangan perusahaan. Jurnal Akuntansi, 1(3), 1–8. Sari, T. diah, Titisari, K. H., & Nurlaela, S. (2020). Pengaruh Kepemilikan Manajerial, Komite Audit, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Upajiwa Dewantara, 4(1), 15–26. https://doi.org/10.26460/mmud.v4i1.6328 Sariantono, N. E., & Mahyuni, L. P. (2019). Apakah Good Corporate Governance Dan Corporate Social Responsibility Berpengaruh Terhadap Profitabilitas Perusahaan LQ45? Jurnal Ilmiah Akuntansi Dan Bisnis, 4(1), 14. https://doi.org/10.38043/jiab.v4i1.2145 Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi. BPFE. Setyaningsih, V. D., & Aufa, M. (2022). Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Dan Komisaris Independen Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmu Manajemen Retail (JIMAT), 3(1), 15–24. www.cnbcindonesia.com. (2020). Bos BEI Buka-bukaan soal Kondisi Bursa RI, Transaksi Drop 24%. Cnbcindonesia.Com. https://www.cnbcindonesia.com/market/20200424104933-17-154146/bos-bei-buka-bukaan-soal-kondisi-bursa-ri-transaksi-drop-24 Suyono, E., Yarram, S. R., & Riswan, R. (2017). Capital structure, corporate performance, and life cycle: Evidence from Indonesia. Corporate Ownership & Control. Risgiyanti, R., & Hidayah, R. (2020). The role of workplace spirituality in reducing the negative impact of organizational cynicism on job performance. Jurnal Aplikasi Manajemen, 18(4), 692-703. Lutfiani, A. P., & Hidayah, R. (2022). ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment. Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi, 21(1), 25-42. Riswan, R., & Suyono, E. (2016). Corporate diversification: Destroying or increasing firm value? Empirical evidence from Indonesia. Corporate Ownership & Control. 14 (4). Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(1), 1-14.

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Miyao, G. M., R. M. Davis, and H. J. Phaff. "Outbreak of Eremothecium coryli Fruit Rot of Tomato in California." Plant Disease 84, no. 5 (May 2000): 594. http://dx.doi.org/10.1094/pdis.2000.84.5.594c.

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A ripe fruit rot of tomato (Lycopersicon esculentum) associated with stink bug (Euschistus conspersus) feeding caused extensive losses in the Sacramento Valley of California in 1998. Portions of several fields were abandoned at harvest due to fruit rot levels >30%. Symptoms included a soft, water-soaked rot often surrounding a firm, dark green island. Entire fruit sometimes became watery and soft. The ascomycetous yeast, Eremothecium coryli, characterized by spindle-shaped ascospores with long, thin, whip-like terminal appendages (1), was consistently isolated from diseased tissue plated on V8 or potato dextrose agar amended with tetracycline. Ripe tomato fruit were inoculated with a 0.1-ml suspension of 1.5 × 105 ascospores per ml injected to a depth of ≈4 mm to simulate stink bug probing. Fruit were placed in plastic containers and, in initial tests, were held at room temperature. In subsequent tests, inoculated fruit were maintained at constant temperatures of 20, 25, 30, or 35°C. Controls included inoculum either placed on the fruit surface or injected with sterilized water. Each treatment consisted of one to four fruit in two to four replications. All experiments were repeated. Lesions were visible within 5 days after inoculation and were >25 mm in diameter after 7 days. Progression of rot occurred at all temperatures but was fastest at 30 and 35°C. Controls remained symptomless. E. coryli was reisolated from infected fruit. This is the first documentation of field-level losses caused by E. coryli associated with stink bug feeding. Isolates are maintained in the Herman J. Phaff Collection of Yeast and Yeast-like Microorganisms at the University of California, Davis. Reference: (1) G. S. de Hoog et al. 1998. Eremothecium Borzi emend. Kurtzman. Pages 201-208 in: The Yeasts—A Taxonomic Study. C. P. Kurtzman and J. W. Fell, eds. Elsevier Scientific Publishers, Amsterdam.

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Бадмацыренов, Г. Х. "Features of motivation for sports activity of sambo students of the first year of training." Management of Education, no. 10(56) (November 25, 2022): 209–15. http://dx.doi.org/10.25726/k2289-3547-6181-j.

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В работе представлено исследование мотивации к спортивной деятельности школьников самбистов первого года тренировок. Рассмотрена актуальность исследования мотивации, которая обусловлена необходимостью включения в план тренировочного процесса компонента психологической подготовки начинающих спортсменов, работу сформированием у него твердой внутренней мотивации к занятиям. В исследовании приняли участие 30 начинающих спортсменов самбистов первого года тренировок, всего 30 человек из которых 15 человек – девочки, 15 человек – мальчики. В качестве методик, используемых для разностороннего изучения мотивации к занятиям спорта, были отобраны: Оценка мотивации успеха и боязни неудачи (А.А. Реан); Мотивы занятия спортом (А. В. Шаболтас в модификации Е. П. Ильина); Изучение интереса к спорту (Е.Г. Бабушкин). Среди большого многообразия систем воспитания, способствующих развитию морально-волевых качеств человека традиционно выделяется такой вид единоборства как самбо. Самбо активно способствует формированию стойкости, выносливости, самодисциплины и внутренней нравственной опоры человека. В связи с этим появляется большой интерес к введению данной системы воспитания повсеместно, а не только в специализированных школах. Исследование мотивации к спортивной деятельности школьников самбистов первого года тренировок помогло составить общую картину мотивационной сферы начинающих самбистов, с определенными нюансами, характерными для мальчиков и девочек. The paper presents a study of the motivation for sports activities of sambo students in the first year of training. The relevance of motivation research is considered, which is due to the need to include a component of psychological preparation of novice athletes in the training process plan, the work of forming a firm internal motivation for classes. The study involved 30 novice sambo athletes of the first year of training, a total of 30 people, of which 15 people were girls, 15 people were boys. The following methods were selected as methods used for the versatile study of motivation for sports: Assessment of motivation for success and fear of failure (A.A. Rean); Motives for sports (A.V. Shaboltas modified by E. P. Ilyin); Study of interest in sports (E.G. Babushkin). Among the wide variety of education systems that contribute to the development of moral and volitional qualities of a person, such a type of martial arts as sambo is traditionally distinguished. Sambo actively contributes to the formation of resilience, endurance, self-discipline and inner moral support of a person. In this regard, there is a great interest in the introduction of this system of education everywhere, and not only in specialized schools. The study of the motivation for sports activities of sambo students in the first year of training helped to form an overall picture of the motivational sphere of novice sambo athletes, with certain nuances characteristic of boys and girls.

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Saude, C., M. K. Hausbeck, O. Hurtado-Gonzales, C. Rippetoe, and K. H. Lamour. "First Report of Phytophthora cactorum Causing Root Rot of Processing Carrots (Daucus carota) in Michigan." Plant Disease 91, no. 4 (April 2007): 459. http://dx.doi.org/10.1094/pdis-91-4-0459b.

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In the fall of 2005, processing carrot fields in Mason, Newaygo, and Oceana counties, Michigan, were surveyed for Phytophthora spp. Carrot roots were sampled from areas of fields that exhibited patches of chlorotic, blighted, or wilted foliage. Dark brown, firm, water-soaked lesions occurred near the middle and crown areas of diseased carrot roots. In the advanced stages of disease, carrot root tissue readily collapsed and a soft rot developed while petioles turned black. The internal portions of the diseased carrot roots were brown and rubbery. Roots with these symptoms are not suitable for processing. Carrot roots were washed with tap water and the tissue excised from the edge of developing lesions and plated aseptically onto BARP-amended (25 ppm of benomyl, 100 ppm of ampicillin, 30 ppm of rifampicin, and 100 ppm of pentachloronitrobenzene) regular V8 juice agar. Plates were incubated at 23 to 25°C for 7 days. Phytophthora sp. was isolated from carrot root samples from all surveyed areas. Ten representative single-sporangium isolates cultured on dilute V8 juice agar were examined for morphological characteristics. The homothallic Phytophthora sp. isolates produced papillate, obpyriform, caducous sporangia (35.0 to 45.2 × 26.2 to 33.2 μm) with 1 to 3 μm long pedicels, plerotic oospores (27.0 to 32.0 μm in diameter) with paragynous antheridia, and primarily terminally produced chlamydospores that were 30.0 to 40.0 μm in diameter. Radial growth on V8 juice agar was observed at temperatures between 10 and 30°C with optimum growth at 25°C and no growth at 5 and 35°C. Pathogenicity of the 10 isolates was tested by inoculating three of each wounded and nonwounded carrot roots with a 7-mm mycelial plug from the edge of actively growing 5-day-old cultures. Inoculated carrot roots were incubated for 7 days in a moist chamber at 23 to 25°C. Symptoms developed 3 to 7 days after inoculation, with non-wounded roots exhibiting firm, dark brown, water-soaked lesions and wounded roots exhibiting soft rot with dark brown margins. The Phytophthora sp. was always isolated from the inoculated roots. Controls remained healthy and no pathogen was isolated from these roots. On the basis of the morphological and physiological characteristics, the Phytophthora sp. isolated was identified as Phytophthora cactorum ((Lebert & Cohn) J. Schrot.) (2). Identity of these isolates was confirmed by sequencing of the internal transcriber spacers (ITS). Amplified fragment length polymorphism (AFLP) profiles for 37 isolates were >83% similar, which is expected for conspecific isolates. The ITS sequences from six representative isolates were identical and shared 100% homology to P. cactorum (GenBank Accession No. AF266772) isolated from Rubus idaeus (1). The consensus ITS sequence was deposited in NCBI (Accession No. EF052680). P. cactorum was reported in New York on field and stored carrot roots in 1952 (3), but to our knowledge, this is the first report in Michigan. Finding of P. cactorum on carrot roots represents a new and significant threat to the Michigan processing carrot industry, which ranks fourth in the United States. References: (1) D. E. L. Cooke et al. Fungal Gen. Biol. 30:17, 2000. (2) D. C. Erwin and O. K. Ribeiro. Phytophthora Disease Worldwide. The American Phytopathological Society. St. Paul, MN, 1996. (3) W. E. Rader. N Y State (Cornell) Agr. Exp. Stn. Bull. 889:5, 1952.

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Catara, V., P. Bella, G. Polizzi, and A. Paratore. "First Report of Bacterial Stem Rot Caused by Pectobacterium carotovorum subsp. carotovorum and P. carotovorum subsp. atrosepticum on Grafted Eggplant in Italy." Plant Disease 85, no. 8 (August 2001): 921. http://dx.doi.org/10.1094/pdis.2001.85.8.921c.

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In December 1999, widespread dieback of eggplant (Solanum melongena L., hybrid Mission Bell), grafted onto the interspecific hybrid Beaufort (Lycopersicon esculentum × Lycopersicon hirsutum) and on tomato hybrid Energy, was observed during four rootstock evaluation trials in greenhouses in Sicily, Italy. Dark brown to black, firm but sometimes fissured lesions, 1 to 20 cm long, were observed just above the grafting point. Water-soaked, soft, dark green lesions that turned brown with age were observed on the upper stem. Extensive discoloration of vascular tissues and, in some cases, breakdown of the pith and stem hollowness occurred. Eggplant seedlings, present in the same experimental trials, did not show any symptoms. From symptomatic tissues, numerous bacterial colonies were obtained on nutrient dextrose agar. Bacteria from purified colonies were gram-negative, oxidase-negative, facultatively anaerobic pectolitic on crystal violet pectate agar, which is nonfluorescent on King's B medium. On the basis of biochemical and physiological tests (1), seven of 10 isolates were identified as Pectobacterium carotovorum subsp. carotovorum (Jones 1901) Hauben et al. 1999, comb. nov. (2), and the remaining three were identified as P. carotovorum subsp. atrosepticum (van Hall 1902) Hauben et al. 1999, comb. nov. (2). Four days after prick inoculation of the stems of eggplant and tomato plants, all isolates caused extensive collapse of stems and internal brown discoloration and hollowness, respectively. In a second pathogenicity test, basil leaves of grafted eggplants and eggplant seedlings were either removed or left intact. These plants were then sprayed with bacterial suspensions (108 CFU/ml) of one isolate of each pathogen. Plants were held at 100% relative humidity or in a low-moisture incubator. After 6 days incubation, stem lesions and vascular discoloration, typical of symptoms observed in greenhouses, were observed on plants held at 100% relative humidity. No symptoms were observed in unwounded plants or plants maintained in low relative humidity. Similar symptoms on grafted eggplant have been attributed to physiological disorders (3). To our knowledge, only P. carotovorum subsp. carotovorum has been reported on eggplant as causing fruit rot. References: (1) N. W. Schaad, ed. 1988. Laboratory Guide for Identification of Plant Pathogenic Bacteria, 2nd ed. American Phytopathological Society, St. Paul, MN. (2) L. Hauben et al. Int. J. Syst. Bacteriol. 41:582, 1999. (3) G. Ginoux and H. Laterrot. Rev. Horticole (Paris) 321:49, 1991.

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Luque, R., L. M. Serrano, K. Molaverdikhani, M. C. Nixon, J. H. Livingston, E. W. Guenther, E. Pallé, et al. "A planetary system with two transiting mini-Neptunes near the radius valley transition around the bright M dwarf TOI-776." Astronomy & Astrophysics 645 (January 2021): A41. http://dx.doi.org/10.1051/0004-6361/202039455.

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We report the discovery and characterization of two transiting planets around the bright M1 V star LP 961-53 (TOI-776, J = 8.5 mag, M = 0.54 ± 0.03 M ⊙) detected during Sector 10 observations of the Transiting Exoplanet Survey Satellite (TESS). Combining the TESS photometry with HARPS radial velocities, as well as ground-based follow-up transit observations from the MEarth and LCOGT telescopes, for the inner planet, TOI-776 b, we measured a period of P b = 8.25 d, a radius of R b = 1.85 ± 0.13 R ⊕, and a mass of M b = 4.0 ± 0.9 M ⊕; and for the outer planet, TOI-776 c, a period of P c = 15.66 d, a radius of R c = 2.02 ± 0.14 R ⊕, and a mass of M c = 5.3 ± 1.8 M ⊕. The Doppler data shows one additional signal, with a period of ~34 d, associated with the rotational period of the star. The analysis of fifteen years of ground-based photometric monitoring data and the inspection of different spectral line indicators confirm this assumption. The bulk densities of TOI-776 b and c allow for a wide range of possible interior and atmospheric compositions. However, both planets have retained a significant atmosphere, with slightly different envelope mass fractions. Thanks to their location near the radius gap for M dwarfs, we can start to explore the mechanism(s) responsible for the radius valley emergence around low-mass stars as compared to solar-like stars. While a larger sample of well-characterized planets in this parameter space is still needed to draw firm conclusions, we tentatively estimate that the stellar mass below which thermally-driven mass loss is no longer the main formation pathway for sculpting the radius valley is between 0.63 and 0.54 M ⊙. Due to the brightness of the star, the TOI-776 system is also an excellent target for the James Webb Space Telescope, providing a remarkable laboratory in which to break the degeneracy in planetary interior models and to test formation and evolution theories of small planets around low-mass stars.

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Gupta, Pranav, Etti Goyal, A. Dokania, and Y. Rizvi. "Squamous Papilloma over Lid Margin: An Uncommon Presentation." International Journal of Advanced and Integrated Medical Sciences 1, no. 3 (2016): 128–30. http://dx.doi.org/10.5005/jp-journals-10050-10044.

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ABSTRACT Papilloma is a histopathological term describing tumors of a classical finger-like or cauliflower morphology. Though benign, they carry profound malignancy potential and can present at numerous anatomical locations, such as skin, cervix, esophagus, respiratory tract, breast duct, etc. Papillomas over conjunctiva are not frequently encountered and carry special significance. A 60-year-old diabetic female presented with a left upper lid marginal sessile mass of 9 months duration with mild epiphora and foreign body sensation. On examination, a solitary, fleshy, sessile, polypoidal mass measuring 1 × 1 cm was seen, with irregular cauliflower-like surface present over lateral aspect of left upper lid, firm in consistency with raised edges. Visual acuity in right eye was 6/18→6/9 and left eye 6/36→6/9, intraocular pressure (IOP) was 14.6 mm Hg in both eyes by Schiotz tonometry. Complete excision of the lesion employing microsurgical technique with close apposition of lid margin using 6-0 Vicryl sutures was done under local anesthesia (LA). Histopathological examination revealed stratified squamous epithelium forming papillae with variable goblet cells supported by prominent branching fibrovascular cores in the center. A satisfactory cosmetic result was achieved. Follow-up of 6 months did not reveal any recurrence. A satisfactory functional and cosmetic result achieved. Squamous papillomas over lid margin are uncommon presentations. Even though benign they carry morbidity potential in the form of chronic epiphora, corneal erosions, and lid deformities if inadequately managed. How to cite this article Goyal E, Gupta P, Dokania A, Rizvi Y. Squamous Papilloma over Lid Margin: An Uncommon Presentation. Int J Adv Integ Med Sci 2016;1(3):128-130.

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Gemme, Paola. "Rewriting the Indian Tale: Science, Politics, and the Evolution of Ann S. Stephens's Indian Romances." Prospects 19 (October 1994): 375–87. http://dx.doi.org/10.1017/s0361233300005159.

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On June 9, 1860, the publishing firm of Irving P. Beadle and Company announced in the New York Daily Tribune the publication of their first dime novel, Ann S. Stephens's Malaeska: The Indian Wife of the White Hunter. The narrative was advertised as “the best story of the day,” and its writer as “the star of American authors.” Stephens, whose name is familiar today only to scholars of the dime novel, was indeed well known to the reading public around the mid-19th Century. She was on the editorial board of several magazines, including the illustrious Graham's Magazine. She had published her own journal, Mrs. Stephens Illustrated New Monthly. And she wrote for a plethora of popular magazines, among others the Columbian Lady's and Gentleman's Magazine, the Ladies' Wreath, Frank Leslie's Ladies' Gazette of Fashion, and Peterson's Magazine. Her 1854 urban melodrama Fashion and Famine had to be printed three times during the first month of publication to satisfy the demand of the public, and eventlually sold a record eighty thousand copies. Her historical novels, generally of European setting, were so successful that they were systematically printed in book form by the Philadelphia publisher T. B. Peterson after they had appeared serially in Charles J. Peterson's literary monthly. And Stephens had the sanction of the critics as well as the public: already in 1848 the American Literary Magazine had eulogized her by stating that “of the numerous female writers of our country, Mrs. Stephens is deservedly classed among the first.” Charles J. Peterson had declared in the pages of Graham's Magazine that “no writer, since Sir Walter Scott, had excelled her in … power of description.” And even Edgar Allan Poe had acknowledged that Stephens could “seize adroitly on salient incidents and present them with vividness to the eye,” was “not unskillful in delineation of character,” and could, in conclusion, be granted “the effervescence of high talent, if not exactly of genius.”

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Gubler, W. D., and A. J. Feliciano. "Occurrence of Leaf Blotch and Stem-End Rot of Strawberry in the Central Coast of California." Plant Disease 83, no. 2 (February 1999): 199. http://dx.doi.org/10.1094/pdis.1999.83.2.199a.

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Leaf blotch and stem-end rot caused by Gnomonia comari P. Karst. (anamorph, Zythia fragariae Laibach) were observed in a strawberry fruit production field at Watsonville, CA, in 1996. Z. fragariae has been known for years to attack leaves and cause leaf blotch but this is the first time that the perfect stage, G. comari, was identified and documented to infect fruits and cause stem-end rot in California. Symptoms on leaves included pin-point lesions, brownish to purplish blotches, and characteristic large V-shaped lesions. On the fruit, infection showed more frequently on the calyx. Symptoms on the calyx ranged from small lesions on the sepals to a completely infected calyx that turned necrotic and brittle. Calyx infection was observed on seemingly healthy green and ripe fruits. Infected fruits ripened prematurely and turned pale red to brownish in color. They remained firm but were often invaded by secondary organisms including Botrytis cinerea. When infected leaves and fruits were surface sterilized and incubated under humid condition, perithecia and pycnidia readily developed on the lesions. Ascospores oozed from the tip of the perithecial neck while numerous spores oozed out of the pycnidium. The pathogen was identified as G. comari based on size and morphology of the perithecia, asci, and ascospores (1), and the spores were identified as Z. fragariae based on morphology of the conidia and conidiophores (2). Both the spores and ascospores produced pycnidia and perithecia on potato dextroxe agar at room temperature. Inoculation of healthy leaves and fruits with each fungus resulted in development of symptoms of leaf blotch and stem-end rot similar to those observed in the field. G. comari and Z. fragariae were reisolated from newly developing lesions on symptomatic leaves and fruits. Since 1996, stem-end rot has been observed more frequently in fruit production areas in the central coast of California, particularly during wet years. Reference: (1) A. Bolay. Ber. Schweiz. Bot. Ges. 81:398, 1971. (2) J. Fall. Can. J. Bot. 32:172, 1954.

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Schwartz, H. F., and K. Otto. "First Report of a Leaf Blight and Bulb Decay of Onion by Pantoea ananitas in Colorado." Plant Disease 84, no. 7 (July 2000): 808. http://dx.doi.org/10.1094/pdis.2000.84.7.808a.

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Sweet Spanish onion (Allium cepa L.) cultivars grown in southern Colorado displayed symptoms of foliar blight and bulb rotting after bulb initiation in early July of 1997, 1998, and 1999. This disease appears identical to that reported from infected onions in Georgia in 1997 (1). Leaf blighting began as whitish to tan lesions, which rapidly coalesced, causing a general wilt, discoloration, and death of affected foliage. A yellow-cream to light orange discoloration progressed into bulbs, resulting in the rotting of neck tissue and between scales. Infection of more than 70% of onion plants exposed to heavy rain and storm damage after bulb initiation occurred in scattered fields in Otero County. Gram negative, rod-shaped, yellow-colored bacteria were consistently recovered from infected foliar and bulb tissues on nutrient agar during this 3-year period. Physiological tests showed that the bacteria utilized glucose in an oxidative and fermentative manner and were catalase positive and oxidase negative. Two strains recovered during 1997 were identified by Microbe Inotech Laboratories (St. Louis, MO) as Pantoea ananas by gas-chromatography fatty acid methyl ester analysis, with similarity indices of 0.70 and 0.79. A literature search determined that the accepted classification is now Pantoea ananatis Serrano (2). To confirm pathogenicity, a 0.5- to 1.0-ml suspension of bacteria (108 CFU/ml sdw) of one of the strains was injected into firm onion bulbs (7.5 to 10.0 cm diameter). After incubation for 14 days at 22°C in enclosed plastic bags in the dark, bulbs were cut in half and scored for visual evidence of yellow to tan discoloration and initial dry rotting prior to reisolation of the pathogen from five of eight inoculated bulbs. No discoloration or disease developed on eight control bulbs injected with water. To our knowledge, this is the first report of P. ananatis from onion grown in Colorado and the western United States. References: (1) R. D. Gitaitis and J. D. Gay. Plant Dis. 81:1096, 1997. (2) H. G. Truper and L. de Clari. Int. J. System. Bacteriol. 47:908, 1997.

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Naik, Sudhir, Rajshekar Halkud, A. Nanjundappa, Siddharth Biswas, M. Samskruthi, Purshottam Chavan, KT Sidappa, and Bindu Venugopal. "Squamous Cell Carcinoma of the Scalp Masquerading as Trichilemmal Tumor of the Scalp." International Journal of Head and Neck Surgery 5, no. 3 (2014): 144–47. http://dx.doi.org/10.5005/jp-journals-10001-1201.

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ABSTRACT Background Adnexal components tumors of the skin are very rare and are seen as benign lesions of the scalp in aged women. Trichilemmal tumor is usually benign and rarely under-goes malignant transformation in a stepwise manner starting with an adenomatous stage of the trichilemmal cyst to an epitheliomatous stage of the proliferating trichilemmal tumor (PTT) evolving into the carcinomatous stage of the malignant proliferating trichilemmal tumor (MPTT). Case report A 53-year-old woman reported with huge swelling in the posterior region of the scalp. The swelling was mobile and soft to firm in consistency not fixed to the skull bone. The surface was smooth and getting under the swelling was not possible, needle biopsy reported as trichilemmal tumor. Contrast enhanced computed tomography (CECT) neck did not show any nodes in the neck, especially the posterior compartment. The tumor was widely excised with 1 cm margin and the periosteum was kept intact with split skin graft. An area of periosteal adher ence to the tumor seen was excised. The histopathology report on serial sectioning reported grade 1 moderately differentiated squamous cell carcinoma (SCC). Postoperative external beam radiotherapy of 66 Gy was given. The patient is being followed up and no recurrence is seen. Conclusion Malignant transformation in a proliferating trichilemmal tumor a rare entity and should be differentiated from SCC and the better prognostic trichilemmal carcinoma. A protocolbased adjuvant therapy is available for squamous cell carcinoma but not for trichilemmal carcinoma (TLC) and MPTT. A major meta-analysis may help to establish a clinical outcome-based classification and management protocol for these tumors. How to cite this article Nanjundappa A, Halkud R, Venugopal B, Chavan P, Sidappa KT, Biswas S, Samskruthi M, Naik SM. Squamous Cell Carcinoma of the Scalp Masquerading as Trichi-lemmal Tumor of the Scalp. Int J Head Neck Surg 2014;5(3):144-147.

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Ginetti, B., A. Uccello, M. Bracalini, A. Ragazzi, T. Jung, and S. Moricca. "Root Rot and Dieback of Pinus pinea Caused by Phytophthora humicola in Tuscany, Central Italy." Plant Disease 96, no. 11 (November 2012): 1694. http://dx.doi.org/10.1094/pdis-05-12-0451-pdn.

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High mortality was noticed in a 10-year-old stand of Pinus pinea in the Alberese area (Grosseto, central Italy, elev. 40 m, 42° 39′ 46″ N, 11° 06′ 25″ E) in July 2010. Aerial symptoms of trees included chlorosis, crown thinning, stunted growth, bark lesions at the stem base with resinous exudations, and extensive necroses of the underlying xylem tissue. Woody roots of two uprooted trees exhibited bark necroses and a high proportion of fine roots was destroyed. Soil around necrotic roots was baited using apple fruits (cv. Gala). After 1 week of incubation at 24°C, typical firm fruit rot developed and small tissue samples were transferred to clarified V8 agar (V8A) amended with 5 ml/l PARPNH and incubated at 24°C. After 7 days, stellate to rosaceous, finely lobed cottony colonies arose that were transferred to FPM medium and incubated at 24°C. Within 7 days, spherical oogonia with a smooth surface and predominantly paragynous antheridia formed; sporadic amphyginous antheridia could be observed. Colony squares (1 cm2) were then placed in filtered and sterilized pond water. After 48 h, ovoid, obpyriform, or clavate, nonpapillate, persistent sporangia with internal nested and extended proliferation were formed. Fifty oogonia and 30 sporangia were measured. The diameter of the 50 spherical oogonia varied from 33.6 to 44.9 μm (avg. 39 μm); dimensions of the 30 sporangia were 42.6 to 59.8 × 28.9 to 47.8 μm (avg. 52.95 × 38.98 μm; 1:b ratio 1.37). The isolate was identified as Phytophthora humicola W. H. Ko & Ann on the basis of colony type, size and morphology of oogonia and sporangia, average length/width ratio of sporangia, the homothallic formation of oogonia (4), and ITS rDNA sequence information (GenBank Accession No. JQ757060). A BLAST search of the ITS sequence of P. humicola isolate B33 revealed a 99% identity with the Phytophthora ITS Clade 6 species P. humicola and P. inundata (2). This latter species could be ruled out, however, since it is self-sterile, whereas our isolate B33 was self-fertile (3). A strain of P. humicola was deposited in the CBS-KNAW Fungal Biodiversity Centre, strain no. CBS129249. Pathogenicity tests were conducted on 10 one-year-old twigs of Pinus pinea. A bark portion was removed aseptically and a V8A disc (0.5 cm diam.) of P. humicola mycelium was placed on the wound. Control twigs (3) received sterile V8A discs. Inoculated and control twigs were incubated at 20°C in the dark. Clearly noticeable necrotic lesions (avg. length 2.2 × 0.68 cm) were observed after 15 days on inoculated twigs. Control twigs showed no symptoms. Reisolations on selective V8-PARPNH-agar confirmed P. humicola as the causal agent. P. humicola is mainly associated with woody horticultural crops (1, 3), while the other taxa grouped with this species in Clade 6 are mainly found in forest and riparian ecosystems (1). These aquatic Phytophthora species normally have a saprophytic lifestyle, but under favourable environmental circumstances can act as opportunistic pathogens, attacking susceptible trees and causing scattered mortality in forest stands and natural ecosystems (3). To our knowledge, this is the first report of P. humicola from a pine stand. It is supposed that the pathogen reached the stand through infected plant material or infested soil introduced into the stand. References: (1) C. M. Brasier et al. Mycol. Res. 107:277, 2003. (2) D. E. L. Cooke et al. Fungal Genet. Biol. 30:17, 2000. (3) T. Jung et al. Persoonia 26:13, 2011. (4) W. H. Ko and P. J. Ann. Mycologia 77:631, 1985.

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Spadaro, D., A. Lorè, M. T. Amatulli, A. Garibaldi, and M. L. Gullino. "First Report of Penicillium griseofulvum Causing Blue Mold on Stored Apples in Italy (Piedmont)." Plant Disease 95, no. 1 (January 2011): 76. http://dx.doi.org/10.1094/pdis-08-10-0568.

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In northern Italy, blue mold can occur generally on apples after 3 months of storage under controlled atmospheres. The mold can be caused by Penicillium griseofulvum Dierckx (synonym P. urticae Bainier). During 2008, several postharvest fruit rots were observed on apples (cv. Golden Delicious) after 180 to 240 days of storage at 1°C. Approximately 8% of the fruits showed blue mold. Apples had been cultivated in Aosta (Aosta Valley Region) and Lagnasco (Piedmont Region). Infected fruits showed soft, watery, brown spots enlarging rapidly at 20°C. There was a distinct margin between soft rotted flesh and firm healthy tissues. Under high humidity, masses of blue-green spores formed on the surface of the lesion. Apple fruit excisions from the margin between the healthy and diseased tissues were plated on potato dextrose agar (PDA), pH 5.6. The recovered fungus produced abundant mycelium and conidia, with the colonies attaining a diameter of 2.0 to 2.4 cm after 7 days at 20 ± 2°C on PDA. Colonies were mostly yellow-green, with a yellowish-to-orange brown underside. Conidiophores were mononematous or loosely synnematous, hyaline, with branches strongly divergent. Phialides were cylindrical with a very short neck. Conidia were ellipsoidal, sometimes subglobose, 2.5 to 3.5 × 2.2 to 2.5 μm, hyaline to greenish. Preliminary morphological identification of the fungus (2) was confirmed by PCR using genomic DNA extracted from mycelia of pure cultures. Two sequences, obtained through the amplification of ribosomal region ITS1-5.8S-ITS2 (1), were blast searched in GenBank and showed 99% sequence coverage and 99% similarity to ribosomal sequences of P. griseofulvum. Two sequences were deposited in GenBank with Accession Nos. HQ012498 (a strain from Aosta Valley) and HQ012499 (a strain from the Piedmont Region). Pathogenicity was tested on 20 ripe fruits each of four apple cultivars (Golden Delicious, Red Chief, Granny Smith, and Royal Gala). Fruits were surface sterilized with 1% sodium hypochlorite. Conidial suspensions (30 μl of 105 conidia/ml) of the fungus were placed on artificial wounds generated on the apple surface. Control fruits were treated with sterile water. Seven days after inoculation, the symptoms were reproduced on the four cultivars and P. griseofulvum was reisolated on PDA from the inoculated fruits of all four cultivars. Control fruits were symptomless. An analysis using high-performance liquid chromatography with diode array of the rotting tissues associated with inoculated fruits of all four cultivars (4) confirmed, as in the case of other strains of P. griseofulvum, the production of the mycotoxin patulin (12.1 to 44.4 mg kg–1). Previously, P. griseofulvum was reported on apple in other countries such as the United States (3), Japan, Egypt, and Brazil. To our knowledge, this is the first report of P. griseofulvum on apples during storage in Italy. References: (1) R. Nilsson et al. FEMS Microbiol. Lett. 296:97, 2009. (2) R. A. Samson and J. L. Pitt. Integration of Modern Taxonomic Methods for Penicillium and Aspergillus Classification. Harwood Academic Publishers, Singapore, 2001. (3) P. G. Sanderson and R. A. Spotts. Phytopathology 85:103, 1995. (4) D. Spadaro et al. Food Addit. Contam. B 1:134, 2008.

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Gevens, A. J., and A. C. Seidl. "First Report of Late Blight Caused by Phytophthora infestans Clonal Lineage US-23 on Tomato and Potato in Wisconsin, United States." Plant Disease 97, no. 6 (June 2013): 839. http://dx.doi.org/10.1094/pdis-09-12-0821-pdn.

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Tomato (Solanum lycopersicum) and potato (S. tuberosum) crops are grown on over 67,000 acres (27,114 ha) in Wisconsin annually. Late blight, caused by Phytophthora infestans (Mont.) deBary, is a potentially devastating disease that affects tomato and potato crops in Wisconsin every few years when inoculum is introduced and weather conditions favor disease. Incidence and severity of late blight are highly variable in these few years due to differences in pathogen clonal lineages, their timing and means of introduction, and weather conditions. Prevention of this disease through preventative application of fungicides can cost producers millions of dollars per year in additional chemical, fuel, and labor expenses. In 2009, late blight caused by P. infestans clonal lineage US-23 was observed on potato very late in the season in Vernon County, southwestern Wisconsin, in very low incidence and severity. In 2010, US-23 again appeared but on tomato in two southeastern Wisconsin counties, Waukesha and Ozaukee, again in low incidence and severity. Clonal lineages of P. infestans documented in Wisconsin in previous epidemics included US-8 in the mid-1990s and US-1 in the 1970s. Populations of P. infestans in the United States have recently undergone significant genetic change, resulting in isolates with unique clonal lineages and epidemiological characteristics (1). Foliar symptoms included water-soaked to dark brown circular lesions with pale green haloes accompanied by white pathogen sporulation. On tomato fruit, lesions were firm, sunken, and brown. Isolates of P. infestans were generated from field-infected tomato and potato foliar and fruit tissues collected by the authors and professional crop consultants. In initial pathogen confirmation analysis in 2009, three isolates of P. infestans were generated from one potato plant exhibiting multiple lesions from one of eight fields tested by placing infected leaf excisions onto Rye A agar amended with rifampicin and ampicillin. Axenic, single zoospore-derived cultures of isolates were generated from parent cultures and maintained on Rye A agar for further characterization. In 2010, three US-23 isolates were recovered from three locations (two counties), out of 20 fields tested. Mycelium was coenocytic with hyphal diameter of 5 to 8 μm (n = 50). Sporangia were limoniform or ovoid, semi to fully papillate, caducous, had short pedicels, and were 26.16 μm high × 18.17 μm wide (n = 50). The average length/width ratio was 1.42. Allozyme banding patterns at the glucose-6-phosphate isomerase (Gpi) locus indicated a 100/100 profile, consistent with the US-23 clonal lineage (3) Mating type assays confirmed the isolates to be A1 and in vitro intermediate mefenoxam sensitivity was observed (4). Genomic DNA was extracted with a phenol/chloroform/isoamyl alcohol solution and RFLP analysis was performed using the RG-57 probe on a representative isolate and resulted in banding patterns consistent with US-23 (2,3). The P. infestans clonal lineage US-23 was present in epidemics in 2009 and 2010 in the United States. Disease symptoms associated with US-23 were observed exclusively on potato in 2009 and on tomato in 2010 in Wisconsin. To our knowledge, this is the first report of P. infestans clonal lineage US-23 causing late blight on tomato and potato in Wisconsin and represents a change in the composition of the pathogen population from previous epidemic years. References: (1) K. Deahl. (Abstr.) Phytopathology 100:S161, 2010. (2) S. B. Goodwin et al. Curr. Genet. 22:107, 1992. (3) Hu et al. Plant Dis. 96:1323, 2012. (4) A. C. Seidl and A. J. Gevens. (Abstr.) Phytopathology 101(suppl.):S162, 2011.

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Wirawan, Tri Cahyo Utomo, and Ari Hadi Prasetyo. "FAKTOR DETERMINAN KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DKI JAKARTA." Jurnal Akuntansi 10, no. 2 (August 31, 2021): 75–89. http://dx.doi.org/10.46806/ja.v10i2.800.

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The probability of an auditor found and reported a mistatement or an error due to fraud that occurs in a client's accounting system in perform the task called as audit quality. This study aims to determine the effect of competency, independency, professionalism, audit tenure and audit delay on audit quality. The research object consist of auditors who work in an active Public Accounting Firm (KAP) located in the DKI Jakarta area. The sampling technique used purposive sampling technique, obtained 85 auditor respondents from 12 active Public Accounting Firms listed in the KAP database published by the Ministry of Finance of the Republic of Indonesia in the DKI Jakarta area. The data analysis technique used is descriptive statistical analysis, data quality test, classical assumption test and hypothesis testing using SPSS Statistics 22. The results of the study conclude that there is sufficient evidence that the variables of competency, independency, professionalism and audit tenure have significant positive effect on audit quality. On the other hand, there is not enough evidence that the audit delay variable has a significant negative effect on audit quality. Keywords: Competency, Independency, Professionalism, Audit Tenure, Audit Delay, Audit Quality. References: Ade Nahdiatul Hasanah, M. S. P. (2018). Pengaruh Ukuran Perusahaan, Audit Tenure Terhadap Kualitas Audit. Jurnal Akuntansi, 5(1), 11–21. Retrieved from https://akuntabilitasuinjkt.wordpress.com/tag/audit-tenure/ Agoes, S. (2018). Auditing (Edisi 5; E. S. Suharsi, Ed.). Jakarta Selatan: Salemba Empat. Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services (Edisi 16). London: Pearson Education. Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275–292. Bustami, A. (2013). Pengaruh Independensi, Akuntabilitas Dan Profesionalisme Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di DKI Jakarta). 66(2012), 1–168. CNN. (2019). Kemenkeu Beberkan Tiga Kelalaian Auditor Garuda Indonesia. Retrieved November20, 2020, from CNN Indonesia website https://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga- kelalaian-auditor-garuda-indonesia Committee, A. F. A. S. (2000). SEC Auditor Independence Requirements. AAA Financial Accounting Standards Committee. Accounting Horizons, 15(4), 373–386. Cooper, D. R., & Schindler, P. S. (2017). Metode Penelitian Bisnis, Edisi 12. Jakarta: Salemba Empat. DeAngelo, L. E. (1981). Auditor size and Audit Quality. Journal of Accounting and Economics, 3(3), 183–199. Duff, A. (2004). Dimensions of Audit Quality (First; A. Rowe, Ed.). Great Britian: The Institute of Chartered Accountants of Scotland CA. futri, S., & Juliarsa, G. (2014). Pengaruh Independensi, Profesionalisme, Tingkat Pendidikan, Etika Profesi, Pengalaman, Dan Kepuasan Kerja Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. E-Jurnal Akuntansi, 8(1), 41–58. Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Universitas Diponegoro. Gunawan, L. D. (2012). Pengaruh Tingkat Independensi, Kompetensi, Obyektifitas, dan Integritas Auditor terhadap Kualitas Audit yang Dihasilkan Kantor Akuntan Publik di Surabaya. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 44–48. Retrieved from http://journal.wima.ac.id/index.php/JIMA/article/view/245%5Cnhttp://jurnal.wima.ac.id/index.p hp/JIMA/article/view/245 Hall, R. H. (1968). Professionalization and bureaucratization. American Sociological Review, 92–104. Herianti, E., & Suryani, A. (2016). Pengaruh Kualitas Auditor , Audit Delay dan Audit Tenure Terhadap Kualitas Audit Perbankan yang Terdaftar di BEI Periode 2012-2014. Prosiding Seminar Nasional INDOCOMPAC, 416–425. Herry. (2017). Auditing Dan Asurans (Adipramono, Ed.). Jakarta: PT Grasindo. IAI. (2011). SA Seksi 220. Standar Auditing, (01), 1–3. Idris, M. (2011). Pengaruh Profesionalisme, Karakteristik Personal Auditor Dan Batasan Waktu Audit Terhadap Kualitas Audit. E-Jurnal Akuntansi, 1–131. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(10), 305–360. Kurniawan, S. L. (2019). Pengaruh Independensi, Pengalaman Audit, Etika Auditor, Komitmen Auditor dan Time Budget Pressure Terhadap Kualitas Audit (KAP Solo dan Yogyakarta ). 1–20. Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing & Assurance Services. New York: McGraw Hill Education. Pertiwi, N., & Agusti, R. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera). TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 8(1), 1–13. Prabhawanti, P. P., & Widhiyani, N. L. S. (2018). Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi. E-Jurnal Akuntansi,24, 2247. Pratiwi, A. A. C., Suryandari, N. N. A., & Susandya, A. P. G. B. A. (2020). Pengaruh Profesionalisme, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Provinsi Bali. Jurnal Kharisma, 21(1), 1–9. Santhi, L. G. M. ., & Ratnadi, N. M. D. (2013). Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee Dan Time Budget Pressure Pada Kualitas Audit. Journal of Chemical Information and Modeling, 01(01), 1689–1699. Sarwoko, I. (2014). Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit. Jurnal Akuntansi, XVIII(01), 1–20. Sisna Armawan, I. P., & Wiratmaja, I. D. N. (2020). Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit. E-Jurnal Akuntansi, 30(5), 1208. Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta. Sutani, D. (2017). Pengaruh Fee Audit, Audit Tenure, Audit Delay dan Komite Audit Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Transportasi, Infrastruktur dan Ultilities yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). Al-Buhuts, 13(2), 127–145. Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. Bandung: Alfabeta. Teijlingen, E. R. Van, & Hundley, V. (2001). The Importance of Pilot Studies. Social Research Update, 2001(35), 4694–4699. Tjun, T. L., Marpaung, E. I., & Setiawan, S. (2012). Pengaruh Kompetensi dan Independensi AuditorTerhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. Wardhani, A. A. I. T. W. (2018). Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 23(4), 1–29. Werastuti, D. N. S. (2013). Pengaruh Auditor Client Tenure, Debt Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concern. VOKASI Jurnal Riset Akuntansi, 2(1), 99–116. Wiratama, W. J., & Budiartha, K. (2015). Pengaruh Independensi, Pengalaman Kerja, Due Professional Care dan Akuntabilitas Terhadap Kualitas Audit. E-Jurnal Akuntansi, 91–106

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Gerlach, W. W. P., and R. Schubert. "A New Wilt of Cyclamen Caused by Phytophthora tropicalis in Germany and the Netherlands." Plant Disease 85, no. 3 (March 2001): 334. http://dx.doi.org/10.1094/pdis.2001.85.3.334c.

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Unusual symptoms were observed on cyclamen (Cyclamen persicum Mill.) in Germany and the Netherlands in 1997. Symptoms began with a change of leaf color from dark green to olive green and an unspecified flagging of leaves, followed by a yellowing of the margins of older leaves and then yellowing of entire leaves. Corms, sectioned lengthwise, were firm, cream colored, without discoloration of vascular bundles, but with some browning at the base and dark brown discolored roots. Eventually, the plants died. Five isolates (one from Netherlands, two from Northern Germany, and two from Southern Germany) of a Phytophthora species recovered from diseased corms of cyclamen were heterothallic, all A1 mating type, and occasionally formed a few chlamydospores in culture. Sporangia were commonly produced in umbellate clusters. Sporangial shape was naviculate to limoniform with a tapered base. They were papillate, occasionally bipapillate, caducous, with a pedicel of about 1.5 times of the sporangial length. Sporangial dimensions were 52 × 26 μm, with a length to width ratio of 2:1. Cardinal temperatures were 10 and 35°C; optimum growth occurred at 30°C. The pathogen was originally described as a taxonomically nonclassified species closely related to the Phytophthora palmivora complex (2). Based on isolate ATCC No. 76656, received from Uchida (1), we recognized that the above-mentioned cyclamen pathogen exhibits morphological characteristics typical of Phytophthora tropicalis. This taxon has been proposed by Aragaki and Uchida (1) for a number of Phytophthora capsici-like isolates (3) which differ from the type isolate of Phytophthora capsici Leonian. Pathogen identity was further confirmed by cloning subgenomic DNA fragments. Oligonucleotide primers and polymerase chain reaction were employed to amplify the internal transcribed spacer regions ITS1/ITS2 including the 5.8S subunit of the rRNA gene repeat. Both 809-bp products obtained from the American and the European P. tropicalis isolates H 778-1 (Isle of Oahu, Hawaii; host: Dianthus caryophyllus L.) and 066 (Bavaria; host: Cyclamen persicum) respectively, reveal identical nucleotide sequences with the exception of two single bp changes (EMBL accession numbers AJ299734 and AJ299733). In public electronic databases, there were no similar sequences with other Phytophthora spp. Using a sand-corn meal mixture added as inoculum to the planting substrate, pathogenicity of the European P. tropicalis-isolates was shown on Cyclamen persicum, Epipremnum aureum (Linden et André) Bunting, Dianthus caryophyllus, partially on Diascia vigilis Hilliard et B. C. Burtt and Hedera helix L. No pathogenicity was observed on Lycopersicon esculentum Mill., Capsicum annuum L., Cucurbita pepo L., and Cucumis sativus L., representing important hosts of P. capsici, and not on Carica papaya L., a typical host for P. palmivora (Butler) Butler. All data described here confirm the identity of the new cyclamen pathogen as P. tropicalis. The uniformity of the mating type, A1, suggests that the pathogen was inadvertently introduced at one point into Europe and possibly was distributed on seedling plants of cyclamen, since apparently no other host of this pathogen has been observed so far in Europe. References: (1) M. Aragaki and J. Y. Uchida. Phytopathology 82:1164, 1992. (2) E. Idczak et al. Nachrichtenbl. Deut. Pflanzenschutzd. 50:1, 1998. (3) G. R. A. Mchau and M. D. Coffey. Mycol. Res. 99:89, 1995.

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Singh, Manpreet, Savleen Kaur, Pankaj Gupta, Zoramthara Zadeng, and Rakesh Vasishta. "An Unusual Lacrimal Gland Mass." An International Journal Clinical Rhinology 12, no. 2-3 (2019): 49–51. http://dx.doi.org/10.5005/jp-journals-10013-1357.

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ABSTRACT Aim and objective The present report describes an atypical presentation of a lacrimal gland mass in a young male patient. Symptomatology favored a benign mass that was proven to be malignant on histopathology. Background Adenoid cystic carcinoma is the most common epithelial malignancy of the lacrimal gland. The usual presentation of adenoid cystic carcinoma is in either sex at about an average 40 years of age with range from 6 to 79 years. The patient usually complains of a superotemporal orbital mass with rapid progression usually within a year. Uncommonly, these masses may present with longer history as is described in present case report. Case description A 17-year-old male patient of Indian origin presented with a mass in the superotemporal part of the right orbit for the last 5 years and 6 months. A firm and smooth orbital mass, approximately 20 mm × 15 mm, was present in superotemporal orbit that was nontender and nonpulsatile. A clinical diagnosis of lacrimal gland pleomorphic adenoma was strongly suggested by the clinical as well as radiological features. The orbital mass was excised en bloc by a right transseptal anterior orbitotomy. Histopathological examination of the excised mass revealed features characteristic of lacrimal gland adenoid cystic carcinoma. Conclusion Lacrimal gland adenoid cystic carcinoma can simulate pleomorphic adenoma and can present with history over 5 years. Hence, it should always be kept as a clinical possibility in patients with the painless superotemporal orbital mass and early excision of such orbital masses for appropriate diagnosis and management is vital. Clinical significance The duration of 5½ years at presentation in well-localized lacrimal gland adenoid cystic carcinoma is the longest period ever reported. The present article recommends keeping the differential diagnosis of adenoid cystic carcinoma in all patients with the clinically benign superotemporal orbital mass. How to cite this article Gupta P, Kaur S, Zadeng Z, et al. An Unusual Lacrimal Gland Mass. Clin Rhinol An Int J 2019;12(2 and 3):49–51.

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