Number Of Observation Periods Research Articles

Attention Profitability, Leverage, Managerial Ownership and Firm Size Effect on Big Bath Accounting

This research examines the impact of big bath accounting on profitability, leverage, managerial ownership, and firm size. The study used thirty-three firms published on Indonesia Stock Exchange from 2016 to 2020 with 165 observational data. The pattern was analyzed using a logistic regression pattern of variable relationships with SPSS Version 26 software. The result indicates that profitability and leverage significantly influence big bath's accounting treatment so that managers will tend to consider doing big bath accounting at an unfavorable level of profitability and leverage. However, managerial ownership and firm size have no significant impact on big bath accounting. Managers will not continue undertaking extensive bath accounting to maintain the firm's impression among the public. Next research could enhance sample firms and the number of observation periods. Subsequent analysis should find a dependent variable that is not binomial or dichotomy better to reflect the recognition of big bath accounting in firms. The research give suggestions for investor to predict indication of big bath accounting in mining firm at Indonesian Stock Exchange. Keywords: Profitability, Leverage, Managerial Ownership DOI: 10.7176/RJFA/14-4-03 Publication date: February 28 th 2023

What Determines The Capital Structure of Property, Real Estate and Building Construction Companies? Evidence from Indonesian Listed Companies

This research is intended to prove the influence of financial flexibility, asset structure, firm size, profitability and business risk on the capital structure. The population on this study are property, real estate and building construction sector that are listed on the Indonesia Stock Exchange in 2009-2018. The number of samples used were 28 companies with a purposive sampling method. The data studied was obtained from the Indonesia Stock Exchange (IDX). Methods of data analysis used in this study is multiple linear regression. The results showed that financial flexibility has not significant negative effect on capital structure. Asset structure and firm size have a significant positive effect on capital structure. The profitability and business risk have a significant negative effect on capital structure. Further research is needed to use another proxies such as ROE for profitability variables or standard deviations from ROE for business risk on capital structure and add another sectors or the number of observation periods.

Distances and parallax bias in Gaia DR2

ABSTRACT We derive Bayesian distances for all stars in the radial velocity sample of Gaia DR2, and use the statistical method of Schönrich, Binney & Asplund to validate the distances and test the Gaia parallaxes. In contrast to other methods, which rely on special sources, our method directly tests the distances to all stars in our sample. We find clear evidence for a near-linear trend of distance bias f with distance s, proving a parallax offset δp. On average, we find ${\delta _{\rm p}}= -0.054 \, {\rm mas}$ (parallaxes in Gaia DR2 need to be increased) when accounting for the parallax uncertainty underestimate in the Gaia set (compared to ${\delta _{\rm p}}= -0.048 \, {\rm mas}$ on the raw parallax errors), with negligible formal error and a systematic uncertainty of about $0.006 \, {\rm mas}$. The value is in concordance with results from asteroseismic measurements, but differs from the much lower bias found on quasar samples. We further use our method to compile a comprehensive set of quality cuts in colour, apparent magnitude, and astrometric parameters. Lastly, we find that for this sample δp appears to strongly depend on σp (when including the additional $0.043 \, {\rm mas}$) with a statistical confidence far in excess of 10σ and a proportionality factor close to 1, though the dependence varies somewhat with σp. Correcting for the σp dependence also resolves otherwise unexplained correlations of the offset with the number of observation periods ${n_{\rm vis}}$ and ecliptic latitude. Every study using Gaia DR2 parallaxes/distances should investigate the sensitivity of its results on the parallax biases described here and – for fainter samples – in the DR2 astrometry paper.

DYNAMICS OF SNOW STORAGES IN FORESTS AND FIELDS OF RUSSIAN PLAINS UNDER CLIMATE CHANGES

In 1966-2010, snow surveys were simultaneously performed in forests and fields on the Russian plain territory. This made it possible to analyze characteristics of snow storages on fields and in forests as well as a dynamics of them under the present-day climate changes. Data of 81 weather stations located on the territory were used. According to data of these stations for the period 2001–2010 we obtained the following estimates for the maximal snow storage values, on average: for 20 stations located on the European territory of Russia to the north of 60° N –167 mmin forests and 162 on fields; for 44 stations to the south of 60° N – 118 and116 mm, respectively; for 10 stations in the south of West Siberia – 125 and107 mm; and for 7 stations in the East Siberia – 64 and70 mm. As one can see the last region is characterized by the opposite relation between forest and field conditions. Comparison of these values with similar data for the period 1966-2000 demonstrated that maximal snow storages decreased in forests by 7% but in fields they increased by 2%. The ratio of the maximum snow storage in the forest to their value in the field (i.e. a coefficient of snow reserve) for the periods 1981–1990, 1991–2000, and 2001–2010 are 1.15; 1.11 and 1.03, respectively. One of the reasons for the equalization of snow storage in forest and field may be changes of intensity and duration of snowstorms. In the calendar winters of 2001-2010, the average number of observations at weather stations with wind speeds over 10 m/s decreased relative to 1966-2010: in the European part of Russia by factor of 8.9 times, and in Western and Eastern Siberia – by 2.0 and 1.9 times, respectively. In the European part ofRussia, the number of observation periods when wind speed from 6 to 10 m/s was observed decreased by 1.9 times.

Timing of Thyroxine Dose Adjustment in Hypothyroid Patients: When are TSH Levels Stable?

Background: Serum TSH is the target hormone by which adequate thyroid hormone supply can easily be monitored in patients with primary hypothyroidism. It is however controversial when TSH should be measured before thyroxine dose adjustments are made: 4 to 8 weeks are recommended. We looked at the time required to reach stable TSH levels in hypothyroid patients. Methods: We studied patients with newly diagnosed hypothyroidism (TSH >10 mU/l and fT4 <12.3 pmol/l). Treatment was initiated with thyroxine 50 μg/d if there was a history of cardiac disease and 100 μg/d otherwise. Blood pressure, weight and TSH, fT4, fT3, cystatin C and creatinine were measured once a week. Thyroxine dose was increased by 25 μg every 8 weeks until TSH normalised. Results: 12 patients with a mean TSH at baseline of 57.6 mU/l (range 11.3–151.8 mU/l) gave informed consent. They were followed for 8 to 24 weeks. After adjusting for the number of observation periods for each patient, the mean time to achieving stable TSH was 3.5 weeks (95% CI, 2.6-4.3 weeks), whereby stable TSH was defined as the value reached on a certain replacement dose after which TSH fluctuated by no more than +/- 2 mU/l during the remaining weeks of an 8 week observation period (median TSH at study end 4.7 mU/l). Conclusions: TSH did not change significantly after a mean of 3.5 weeks after the introduction of thyroxine. Dose changes can therefore be made after 4 weeks of treatment, longer periods are unnecessary.

Evaluation of Load Values Using the Gumbel Model

Abstract The paper deals with application of the Gumbel model to evaluation of the environmental loads. According to recommendations of Eurocodes, the conventional method of determining return period and characteristic values of loads utilizes the theory of extremes and implicitly assumes that the cumulative distribution function of the annual or other basic period extremes is the Gumbel distribution. However, the extreme value theory shows that the distribution of extremes asymptotically approaches the Gumbel distribution when the number of independent observations in each observation period from which the maximum is abstracted increases to infinity. Results of calculations based on simulation show that in practice the rate of convergence is very slow and significantly depends on the type of parent results distribution, values of coefficient of variation, and number of observation periods. In this connection, a straightforward purely empirical method based on fitting a curve to the observed extremes is suggested.

Differences in Play Development of Young Chimpanzees Reared in Family Groups and in Peer Groups

Rhesus and chimpanzee infants reared in family conditions showed higher levels of dominance and activity behaviours than infants reared only with their mother or with peers only. These results suggest that the greater the variety of social partners in a rearing condition, the more the individuals are able to develop social skills that will be advantageous to them in group life. We investigated how living in groups with peers only (n = 65) influenced behaviour development in chimpanzees aged from zero to ten years. Comparisons were made with the development of chimpanzees in the same age range in a semi-natural zoo group (n = 25). We expected that young chimpanzees reared in a family group, which offers more variation in social partners than a pcer group, would show more frequent and diverse social behaviour; i.e. more social play, more triadic interactions (in play) and more sex differentiation in play, than young chimpanzees reared in peer groups. We were surprised to find that the peer group situation had little effect on social behaviour. The differences in the amount of gymnastics performed by peer groups and zoo groups can be interpreted as direct effects of the environmental conditions. The lower level of triadic play in the pccr groups may have been caused by the greater opportunity for diadic play; this effect was found only in young infants. The lower level of social play in individuals aged from three to six years in the peer groups was due to the presence of one group of carly-separated females and, hence, was not an overall and long-term effect of peer group rearing conditions. The absence of a sex difference in the amount of adolescent social play in peer groups and the presence of such a sex difference in the zoo shows that the social rearing condition has indeed some effect on the development of social behaviour. The fact that separation age and peer-only rearing conditions had no more marked effects on the development of social behaviour, obviously docs not imply that separating young infants from their mother is to be recommended, for many of the possible effects of separation and peer group rearing were not studied. However, since both the number of animals studied and the number of observation periods were large, the existence of only one difference is meaningful: young chimpanzees reared in an all family group show only slightly more diversity in the development of social behaviours than do young chimpanzccs reared in peer groups.