PENGARUH KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN, OPINI AUDIT, PERGANTIAN KANTOR AKUNTAN PUBLIK, PERUBAHAN REPUTASI KANTOR AKUNTAN PUBLIK, DAN INFORMASI LABA TERHADAP REAKSI INVESTOR

This research purposed to search empirical evidence danmenganalisis that this study has the effect of timeliness of financial statement reporting the reaction of investors to seek empirical evidence and analysis that this study has the effect of audit opinion, the reaction of investors to seek empirical evidence and analysis that this study has the effect of change of accounting firms publikterhadap investor reaction, to search for and analyze empirical evidence that this study has the effect of changes in accounting firm reputation publikterhadap investor reaction, to search for and analyze empirical evidence that this study has the effect of earnings information to the investor reaction.Samples were companies listed in Indonesia Stock Exchange during the years 2008-2012, obtained by purposive. The data analysis technique is a multiple linear regression analysis. Timeliness of research results is a significant effect on investor reactions, opinions no significant effect on investor reaction, switching significantly influence investors' reaction, change the reputation of KAP no significant effect on investor reaction, the EU does not significantly influence investor reaction. Abstrak Penelitian ini bertujuan untuk mencari bukti empiris danmenganalisis bahwa penelitian ini memiliki pengaruh ketepatan waktu pelaporan laporan keuangan terhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh opini audit terhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh pergantian kantor akuntan publikterhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh perubahan reputasi kantor akuntan publikterhadap reaksi investor, untuk mencari bukti empiris dan menganalisis bahwa penelitian ini memiliki pengaruh informasi laba terhadap reaksi investor.Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2008-2012, yang diperoleh secara purposive. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian adalahTimelinessberpengaruh signifikan terhadap reaksi investor, opinitidak berpengaruh signifikan terhadap reaksi investor, switching berpengaruh signifikan terhadap reaksi investor, perubahan reputasi KAPtidak berpengaruh signifikan terhadap reaksi investor, UE tidak berpengaruh signifikan terhadap reaksi investor.

Understanding (R) Specific Carbonyl Reductase from Candida parapsilosis ATCC 7330 [CpCR]: Substrate Scope, Kinetic Studies and the Role of Zinc

CpCR, an (R) specific carbonyl reductase, so named because it gave (R)-alcohols on asymmetric reduction of ketones and ketoesters, is a recombinantly expressed enzyme from Candida parapsilosis ATCC 7330. It turns out to be a better aldehyde reductase and catalyses cofactor (NADPH) specific reduction of aliphatic and aromatic aldehydes. Kinetics studies against benzaldehyde and 2,4-dichlorobenzaldehyde show that the enzyme affinity and rate of reaction change significantly upon substitution on the benzene ring of benzaldehyde. CpCR, an MDR (medium chain reductase/dehydrogenase) containing both structural and catalytic Zn atoms, exists as a dimer, unlike the (S) specific reductase (SRED) from the same yeast which can exist in both dimeric and tetrameric forms. Divalent metal salts inhibit the enzyme even at nanomolar concentrations. EDTA chelation decreases CpCR activity. However, chelation done after the enzyme is pre-incubated with the NADPH retains most of the activity implying that Zn removal is largely prevented by the formation of the enzyme-cofactor complex.

Part II. The Significance of Urinary Reaction in Psychotic Subjects

In the normal subject the reaction of the urine denotes the tendency to reaction change of the blood and organism—a tendency which is adjusted by the respiratory mechanisms. To maintain a constant blood pH and CO2/NaHCO3, the kidney retains or rejects base and the lungs increase or decrease acid (C02) output, these compensatory processes being interdependent. With a definite relationship between urinary acidity, blood alkali reserve and alveolar air CO2 tension the ratios are maintained. Urinary reaction represents the acid or alkaline “pressure”on the organism. The reaction of the blood and tissues depends on the adequacy of respiratory adjustment: in fact, as Henderson says, “low pH (acidity) in a fluid buffered like blood can never be due immediately to any other cause than relatively depressed breathing.”