218 research outputs found

    The high resolution combined topographic model of Panarea island (Aeolian island, Italy)

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    Aerial digital photogrammetry, aerial laser scanning and multibeam bathymetry are integrated to generate the first 3-D high resolution DTMM of the volcanic island of Panarea

    PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME LAPORAN KEUANGAN, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP EARNING RESPONSE COEFFICIENT

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    ABSTRACT Desrea Zahrina Aliani, 2015; The Influence of Corporate Social Responsibility, Conservatism Financial Statement, and Auditor Industry Specialization on Earning Response Coefficient.; Supervisor: (1) Yunika Murdayanti, S.E., M. Si, M. Ak. (2) Rida Prihatni, S.E., Akt, M. Si. The purpose of this research is to test the influence of corporate social responsibility, conservatism financial statement, auditor industry specialization on earning response coefficient. This research used secondary data, the annual report, sustainability report, and fact book on the Indonesia Stock Exchange in 2010-2012. Techniques used in the sampling and purposive sampling was obtained 13 companies with a total of 39 observations. Methods used in this study is multiple regression analysis. From the analysis t-test showed that corporate social responsibility does not affect earning response coefficient. Conservatism financial statement significant negative affect earning response coefficient. Auditor industry specialization does not affect earning response coefficient. While F-test results showed that simultaneous variable corporate social responsibility, conservatism financial statement, and auditor industry specialization affect earning response coefficient. Keywords: Earning Response Coefficient (ERC), Corporate Social Responsibility, Conservatism Financial Statement, Auditor Industry Specializatio

    Distribution and diversity of polychaetes along a bathyal escarpment in the western Mediterranean Sea

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    Knowledge of the diversity of deep-sea polychaetes in the Mediterranean Sea is still scarce and fragmentary, due to the absence of comprehensive taxonomic revisions of several families, with the majority of recent works relying on higher level taxonomy. In the present work samples were collected with a box-corer along the Sardinian Slope, a bathyal escarpment area located in the western Mediterranean Sea, at seven depth levels separated from each other by a 300 m interval, ranging from 600 to 2400 m. Samples were sifted with a 0.3 mm mesh, and polychaetes were identified at the lowest taxonomic level and characterised from the biogeographic and tropho-functional point of view. Ninety-seven taxa were recorded, 60 of which identified at the species level; eight taxa are likely to be undescribed species, possibly endemic to the Mediterranean Sea, whereas another seven are reported for the first time for the Mediterranean Sea. The majority of taxa shows an Atlantic-Mediterranean or strictly Mediterranean distribution, thus confirming the similarity between Atlantic and Mediterranean deep-sea assemblages, but also the unicity of the latter. Conversely, cosmopolitan taxa, usually considered common in deep-sea assemblages, represented a minor component. The trophic guild composition of the assemblage varied along the slope, with shallower assemblages (600–900 m) including a relatively high percentage of predators and microphagous omnivores, while deeper assemblages (1500–1800 m) showed a > 90% percentage of deposit- and filter-feeders, with the 1200 m assemblage characterised by intermediate features. This outcome suggests that in the presently investigated area, the environmental conditions of shallower samples allow the stable occurrence of at least two trophic levels, whereas deeper assemblages depend mainly on organic matter coming from shallower levels and from the water column. The examined polychaete assemblages are characterised by low density and a complete absence of dominance, with the evenness index J’ ranging from 0.72 to 1; the wide ranges of the H’ index (0.50–2.67) and of Hill's N1 (1.65–14.65) suggest a high variability at low spatial scale. If compared to Atlantic deep-sea polychaete assemblages the assemblage studied shows an almost ten-fold lower organism abundance, but species diversity is only two- to four-fold lower, suggesting that biodiversity in Mediterranean deep-sea environments is possibly underestimated. Diversity of polychaete assemblages in the deep Mediterranean Sea is likely to be underestimated due to their low density, and adequate sampling strategies should be planned to have a better insight into the functioning and diversity of these communities

    Determination of Neutrino mixing parameters after SNO oscillation evidence

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    An updated analysis of all available neutrino oscillation evidence in Solar experiments (SK day and night spectra, global rates from Homestake, SAGE and GALLEX) including the latest SNO CC and NC data is presented. Assuming that the shape of the SNO CC energy spectrum is undistorted and using the information provided by SNO we obtain, for the fraction of electron neutrinos remaining in the solar beam at energies \gsim 5 MeV: ϕCC/ϕNC=0.340.04+0.05,\phi_{CC}/\phi_{NC}=0.34^{+0.05}_{-0.04}, which is nominally 30σ\sim 30\sigma away from the standard value. The fraction of oscillating neutrinos which into active ones is computed to be: (ΦNCΦCC)/(ΦSSMΦCC)=0.920.20+0.39 (\Phi_{NC}-\Phi_{CC})/(\Phi_{SSM}-\Phi_{CC})=0.92^{+0.39}_{-0.20} nearly 5σ5\sigma deviations from the pure sterile oscillation case. The data is still compatible with an important fraction of sterile component in the solar beam (up to 20% of the total). In the framework of two active neutrino oscillations we determine individual neutrino mixing parameters and their errors in the region of no spectrum distortion (Δ<1\Delta <1%), we obtain \Delta m^2= 4.5^{+2.7}_{-1.4}\times 10^{-5} \eV^2, \quad \tan^2\theta=0.40^{+0.10}_{-0.08}. This is in agreement with the best chi2chi^2 solution in the LMA region

    High resolution topographic model of Panarea island by fusion of photogrammetric, lidar and bathymetric Digital Terrain Models

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    Aerial digital photogrammetry and laser scanning (lidar) and marine multibeam bathymetry can play a fundamental role in the generation of digital terrain models (DTMs) of land and submarine areas, respectively. Integrating these survey techniques is crucial for providing accurate and homogeneous DTMs along narrow coastal zones that often cannot be adequately surveyed owing to logistical limitations on collecting bathymetric data in shallow water. In this project, three aerial photogrammetric surveys, two multibeam bathymetric surveys and a lidar survey were analysed and integrated in the same reference system in order to generate the first 3D high resolution ‘‘digital terrain and marine model’’ (DTMM) of the volcanic island of Panarea (Aeolian Islands, Italy). This is a volcanically active area that underwent a submarine gas eruption in November 2002, and produced impacts on the environment as well as potential hazards for the local population. The DTMM shows the morphological features of this volcanic area with an average grid resolution of 1m and a maximum elevation error of 1 m. This model will significantly improve geophysical and geomorphological studies of this volcanic island and assist in reducing future hazard
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