5,738 research outputs found
Prolog+CG: A Maintainer's Perspective
No full text Prolog+CG is an implementation of Prolog with Conceptual Graphs as first-class datastructures, on a par with terms. As such, it lends itself well to applications in which reasoning with Conceptual Graphs and/or ontologies plays a role. It as originally developed by Prof. Dr. Adil Kabbaj, who in 2004 turned over maintainership of Prolog+ CG to the present author. In this paper, Prolog+CG is described in terms of its history, evolution, and maintenance. A special web-enabled version of Prolog+CG is also described. Possible interoperability with CGIF and the CharGer tool are explored. Finally, we offer some general observations about the tenets that make Prolog+CG a success.</p
Voluntary corporate governance disclosure by post-apartheid South African corporations
No full textPurpose – The purpose of this paper is to investigate as to whether post-Apartheid South African (SA) listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices and, if so, the major factors that influence such voluntary CG disclosure behaviour. Design/methodology/approach – The paper constructs a broad voluntary CG disclosure index containing 50 CG provisions from the 2002 King Report using a sample of 169 SA listed corporations from 2002 to 2006. The authors also conduct regression analysis to identify the main drivers of voluntary CG disclosure. Findings – The results suggest that while compliance with, and disclosure of, good CG practices varies substantially among the sampled companies, CG standards have generally improved over the five-year period examined. The authors also find that block ownership is negatively associated with voluntary CG disclosure, while board size, audit firm size, cross-listing, the presence of a CG committee, government ownership and institutional ownership are positively related to voluntary CG disclosure. Practical implications – These findings have important implications for policy-makers and regulators. Evidence of improving CG standards implies that efforts by various stakeholders at improving CG standards in SA companies have had some positive impact on CG practices of SA firms. However, the substantial variation in the levels of compliance implies that enforcement may need to be strengthened further. Originality/value – There is a dearth of evidence on the level of compliance with the King Report. This study fills this gap by providing evidence for the first time on the level of compliance achieved, as well as contributing generally to the literature on compliance with codes of good governance and voluntary disclosure.<br/
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NET PROFIT MARGIN DAN RETURN SAHAM PERUSAHAAN YANG TERMASUK PEMERINGKATAN ASEAN CG SCORECARD TAHUN 2014
No full textPENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NET PROFIT MARGIN DAN RETURN SAHAM PERUSAHAAN YANG TERMASUK PEMERINGKATAN ASEAN CG SCORECARD TAHUN 2014
KARAKTERISTIK GELOMBANG MEDAN LISTRIK PETIR NEGATIF AWAN KE BUMI (-CG) YANG DIAWALI PETIR AWAN KE AWAN (CC)
No full textPetir merupakan fenomena alam yang sering terjadi di bumi, terutama di
daerah beriklim tropis yang memiliki sifat merusak. Penelitian ini membahas tipe
petir negatif dari awan ke tanah (-CG) yang diawali petir awan ke awan (CC)
yang berfokus pada analisa karakteristik bentuk gelombang preliminary
breakdown. Penelitian ini dilakukan terhadap 50 data medan listrik petir yang
terekam dari bulan Januari 2015 hingga Agustus 2015 yang terjadi di kota
Padang, dengan pendeteksian menggunakan sensor fast antenna dan slow
antenna. Pada penelitian ini dilakukan analisa parameter-parameter seperti:
Individual Pulse Duration, Interpulse Duration dan Durasi terjadinya petir. Dari
ketiga parameter tersebut petir –CG yang diawali petir CC dibagi menjadi empat
tipe. Petir Tipe A memiliki polaritas positif dan durasi petir rata-rata 76,04 ms.
Petir tipe B memiliki polaritas negatif dan durasi petir rata-rata 17,25 ms. Petir
tipe C memiliki polaritas negatif namun tidak dapat diukur individual pulse
duration-nya dan durasi petirnya rata-rata 22,77 ms. Petir tipe D memiliki
polaritas yang berubah-ubah dan durasi petir rata-rata 20,99 ms. Perbedaan tipe
petir terletak pada gelombang preliminary breakdown yang disebabkan perbedaan
awan terjadinya petir sehingga polaritasnya berbeda.
Kata Kunci : preliminary breakdown, individual pulse duration, interpulse
duration, petir –CG yang diawali petir C
Cg-TIMP, an inducible tissue inhibitor of metalloproteinase from the Pacific oyster Crassostrea gigas with a potential role in wound healing and defense mechanisms(1)
No full textWe have cloned and characterized a cDNA encoding Cg-TIMP, the first tissue inhibitor of metalloproteinase identified in mollusks. The isolated cDNA encodes a protein of 221 residues that has a domain organization similar to that of vertebrate TIMPs including a signal sequence, and the 12 cysteines characteristic of the TIMP signature. Analysis of Cg-TIMP expression in adult oyster tissues, by Northern blot and in situ hybridization, indicates that Cg-TIMP was only expressed in hemocytes which are the key components of defense mechanisms in mollusks. We also observed that Cg-TIMP mRNA accumulated during shell damage and bacterial challenge. This pattern of expression suggests that Cg-TIMP may be an important factor in wound healing and defense mechanisms.LR: 20061115; PUBM: Print; GENBANK/AF321279; JID: 0155157; 0 (DNA, Complementary); 0 (RNA, Messenger); 0 (TIMP protein, Crassostrea gigas); 0 (Tissue Inhibitor of Metalloproteinases); ppublishSource type: Electronic(1
CG and non-CG proximal sequence features.
No full textLogo plots of the sequences proximal to sites of CG, CHG, and CHH DNA methylation in each sequence context.</p
Corporate governance, Islamic governance and earnings management in Oman: A new empirical insights from a behavioural theoretical framework
No full textPurpose: This paper examines the impact of corporate (CG) and Islamic (IG) governance mechanisms on corporate earnings management (EM) behaviour in Oman.
Design/Methodology/Approach: We employ one of the largest and extensive datasets to-date on CG, IG and EM in any developing country, consisting of a sample of 116 unique Omani listed corporations from 2001 to 2011 (i.e.,1,152 firm-year observations) and a broad CG index containing 72 CG provisions. We also employ a number of robust econometric models that sufficiently account for alternative CG/EM proxies and potential endogeneities.
Findings: First, we find that, on average, better-governed corporations tend to engage significantly less in EM than their poorly-governed counterparts. Second, our evidence suggests that corporations that depict greater commitment towards incorporating Islamic religious beliefs and values into their operations through the establishment of an IG committee tend to engage significantly less in EM than their counterparts without such a committee. Finally and by contrast, we do not find any evidence that board size, audit firm size, the presence of a CG committee and board gender diversity have any significant relationship with the extent of EM.
Originality: To the best of our knowledge, this is a first empirical attempt at examining the extent to which CG and IG structures may drive EM practices that explicitly seeks to draw new insights from a behavioural theoretical framework (i.e., behavioural theory of corporate boards and governance).
Keywords: Corporate governance, Islamic governance, earnings management, behavioural theory, endogeneity, Oman.
Paper type: Research pape
IMPLEMENTASI CORPORATE GOVERNANCE (CG): DALAM MENINGKATKAN KINERJA PERUSAHAAN
No full textCorporate Governance (CG) merupakan tata kelola perusahaan yang menjelaskan hubungan antara berbagai partisipan dalam perusahaan. Tata kelola perusahaan yang baik tentu menjadi ekspektasi oleh stakeholders, yaitu keberhasilan dalam menentukan arah dan kinerja perusahaan. Corporate governance berhubungan erat dengan bagaimana para pemilik modal atau investor yakin bahwa manajer akan memberikan keuntungan bagi mereka, sehingga bagaimana para investor bias mengontrol para manajer. Corporate Governance (CG) yang mengandung empat unsur penting, yaitu keadilan, transparansi, pertanggungjawaban dan akuntabilitas, diharapkan dapat menjadi suatu solusi dalam meminimalisir konflik keagenan. Hubungan implisit antara pemegang saham dan manajer hanya salah satu dari hubungan keagenan, hubungan keagenan yang lain misalnya hubungan antara manajer dengan berbagai kelompok yang memiliki kepentingan terhadap perusahaan
Subwavelength spinning of particles in vector cosine-Gaussian field with radial polarization
No full textA new type of radially polarized (RP) cosine-Gaussian (CG) field is proposed. Through the analytical model, it is found that such RP CG beam exhibits completely different focusing properties from the reported RP plane waves. More importantly, a stable three-dimensional trap of Rayleigh particle accompanied by a subwavelength spin motion can be easily achieved using this RP CG beam.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.ImPhys/Optic
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