scholarly journals Incentive Function of Audit Opinion for the Increase of Regional Operational Expenditure and Own-Source Revenues Through Sensitivity Analysis in Indonesia

2020 ◽  
Vol 11 (1) ◽  
pp. 20
Author(s):  
Muhammad Ikbal Abdullah ◽  
Andi Chairil Furqan ◽  
Nina Yusnita Yamin ◽  
Fahri Eka Oktora

This study aims to analyze the sensitivity testing using measurements of realization of regional own-source revenues and operating expenditure and to analyze the extent of the effect of sample differences between Java and non-Java provinces by using samples outside of Java. By using sensitivity analysis, the results found the influence of audit opinion on the performance of the provincial government mediated by the realization of regional operating expenditure. More specifically, when using the measurement of the absolute value of the realization of regional operating expenditure it was found that there was a direct positive and significant influence of audit opinion on the performance of the Provincial Government. However, no significant effect of audit opinion was found on the realization value of regional operating expenditure and the effect of the realization value of regional operating expenditure on the performance of the Provincial Government. This result implies that an increase in audit opinion will be more likely to be used as an incentive for the Provincial Government to increase the realization of regional operating expenditure.

1977 ◽  
Vol 32 (11-12) ◽  
pp. 908-912 ◽  
Author(s):  
H. J. Schmidt ◽  
U. Schaum ◽  
J. P. Pichotka

Abstract The influence of five different methods of homogenisation (1. The method according to Potter and Elvehjem, 2. A modification of this method called Potter S, 3. The method of Dounce, 4. Homogenisation by hypersonic waves and 5. Coarce-grained homogenisation with the “Mikro-fleischwolf”) on the absolute value and stability of oxygen uptake of guinea pig liver homogenates has been investigated in simultaneous measurements. All homogenates showed a characteristic fall of oxygen uptake during measuring time (3 hours). The modified method according to Potter and Elvehjem called Potter S showed reproducible results without any influence by homogenisation intensity.


Author(s):  
PALOMA BENGOECHEA

Abstract We refine a previous construction by Akhtari and Bhargava so that, for every positive integer m, we obtain a positive proportion of Thue equations F(x, y) = h that fail the integral Hasse principle simultaneously for every positive integer h less than m. The binary forms F have fixed degree ≥ 3 and are ordered by the absolute value of the maximum of the coefficients.


The values of gravity at these stations have been compared by means of pendulum observations with Invar invariable pendulums. The observed differences of gravity from the National Physical Laboratory are: B. I. P. M. -256·73 ± 0·49 mgal P. T. B. + 68·68 ± 0·49 mgal Bad Harzburg - 15·68 ± 0·49 mgal The accuracy of the measurements is not so great as has been achieved once or twice previously with the same apparatus, mainly because the changes in the lengths of the pendulums were greater than usual. These differences have been combined with German pendulum observations and with gravimeter comparisons with the following results: Value of gravity at N. P. L. on the Potsdam system: 981196·29 ± 0·3 mgal. Differences between sites of absolute determinations of gravity: N. P. L. - B. I. P. M. +256·45 ± 0·3 mgal N. P. L. - P. T. B. - 68·98 ± 0·3 mgal P. T. B. - Potsdam - 8·95 ± 0·4 mgal ( g at Potsdam = 981274 mgal.) The effects of these results on gravity surveys based on Cambridge and on the absolute value of gravity are indicated.


1996 ◽  
Vol 35 (6) ◽  
pp. 830-838 ◽  
Author(s):  
Jingping Duan ◽  
Michael Bevis ◽  
Peng Fang ◽  
Yehuda Bock ◽  
Steven Chiswell ◽  
...  

2002 ◽  
Vol 81 (8) ◽  
pp. 1503-1505 ◽  
Author(s):  
D. A. Lapshin ◽  
V. S. Letokhov ◽  
G. T. Shubeita ◽  
S. K. Sekatskii ◽  
G. Dietler

2020 ◽  
Vol 2020 (1) ◽  
Author(s):  
Lin Zheng

AbstractIn this paper, we present the Picard-HSS-SOR iteration method for finding the solution of the absolute value equation (AVE), which is more efficient than the Picard-HSS iteration method for AVE. The convergence results of the Picard-HSS-SOR iteration method are proved under certain assumptions imposed on the involved parameter. Numerical experiments demonstrate that the Picard-HSS-SOR iteration method for solving absolute value equations is feasible and effective.


2016 ◽  
Vol 89 (4) ◽  
pp. 653-670 ◽  
Author(s):  
Anu Mary Joseph ◽  
Benny George ◽  
Madhusoodanan K. N. ◽  
Rosamma Alex

ABSTRACTCarbon black filled natural rubber (NR) vulcanizates were devulcanized at ambient temperature in a two roll mill. The effect of cure system, that is, conventional vulcanization (CV), semiefficient vulcanization (semi EV), and efficient vulcanization (EV) systems, used for vulcanization of the original sample, on the efficiency of devulcanization was studied. The efficiency of devulcanization expressed as percentage devulcanization of the samples calculated from residual crosslink density measurements was correlated with the sol fraction of the devulcanized samples based on Horikx analysis. Using chemical probe analysis, we determined (i) the crosslink distribution pattern of the original sample, (ii) the extent to which the different types of crosslinks—that is, polysulfidic, disulfidic, and monosulfidic crosslinks—have been debonded or broken during the shearing process in the two roll mill, and (iii) the pattern of bond formation during revulcanization. Mechanical shearing predominantly breaks the majority crosslink type (polysulfidic crosslinks in CV and semi EV cure systems and disulfidic crosslinks in EV samples). Irrespective of the significant reduction in total crosslink density in all three sets of samples, chain shortening reactions similar to the post-crosslinking chemical reactions at curing temperatures also occur during mechanical shear at ambient conditions, which increased the absolute value of monosulfidic links in CV and semi EV systems. However, in the devulcanized EV system, the absolute value of polysulfidic crosslinks increased, which might be due to the re-crosslinking of the cleaved bonds. All the devulcanized samples were revulcanized, and the mechanical and morphological properties were analyzed. The percentage retention of the vulcanizate properties after revulcanization of the devulcanized samples correlated very well with efficiency of devulcanization.


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