• Title/Summary/Keyword: DIANA

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Voluntary Disclosure, Financial Reporting Quality and Asymmetry Information

  • SUHARSONO, Riyanto Setiawan;NIRWANTO, Nazief;ZUHROH, Diana
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.1185-1194
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    • 2020
  • This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.

Consideration on the Cost of Reusable and Expendable Shipping Container Systems: A Review

  • Kim, Jongkyoung;Twede, Diana;Closs, David
    • KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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    • v.22 no.3
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    • pp.107-117
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    • 2016
  • In order to reduce packaging and logistics costs for any business, it is important to identify opportunities for improvement throughout an entire logistics system including measurement of the performance and cost of packaging. Although the importance of packaging in a supply chain has been recognized by many scholars and experts, the total cost and value of packaging have not been successfully estimated. This paper reviews the recent researches and articles that tried to quantify the value of packaging focusing on the business decision between reusable and expendable shipping container systems. Three key factors such as cost, ownership, and standardization are identified and discussed in terms of impact on supply chain costs and performances. It is important to understand that the decision of a package system can change a logistics activities and even entire logistical system. Hence, the total cost and value of transport packaging should be calculated with understanding of interactions with logistical activities throughout supply chain. Identifying the opportunities and constraints of packaging changes on total logistics cost and activities must be carefully examined before implementation of a packaging system.

Effect of reinforcement strength on seismic behavior of concrete moment frames

  • Fu, Jianping;Wu, Yuntian;Yang, Yeong-bin
    • Earthquakes and Structures
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    • v.9 no.4
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    • pp.699-718
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    • 2015
  • The effect of reinforcing concrete members with high strength steel bars with yield strength up to 600 MPa on the overall seismic behavior of concrete moment frames was studied experimentally and numerically. Three geometrically identical plane frame models with two bays and two stories, where one frame model was reinforced with hot rolled bars (HRB) with a nominal yield strength of 335 MPa and the other two by high strength steel bars with a nominal yield strength of 600 MPa, were tested under simulated earthquake action considering different axial load ratios to investigate the hysteretic behavior, ductility, strength and stiffness degradation, energy dissipation and plastic deformation characteristics. Test results indicate that utilizing high strength reinforcement can improve the structural resilience, reduce residual deformation and achieve favorable distribution pattern of plastic hinges on beams and columns. The frame models reinforced with normal and high strength steel bars have comparable overall deformation capacity. Compared with the frame model subjected to a low axial load ratio, the ones under a higher axial load ratio exhibit more plump hysteretic loops. The proved reliable finite element analysis software DIANA was used for the numerical simulation of the tests. The analytical results agree well with the experimental results.

Behavior of continuous RC deep girders that support walls with long end shear spans

  • Lee, Han-Seon;Ko, Dong-Woo;Sun, Sung-Min
    • Structural Engineering and Mechanics
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    • v.38 no.4
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    • pp.385-403
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    • 2011
  • Continuous deep girders which transmit the gravity load from the upper wall to the lower columns have frequently long end shear spans between the boundary of the upper wall and the face of the lower column. This paper presents the results of tests and analyses performed on three 1:2.5 scale specimens with long end shear spans, (the ratios of shear-span/total depth: 1.8 < a/h < 2.5): one designed by the conventional approach using the beam theory and two by the strut-and-tie approach. The conclusions are as follows: (1) the yielding strength of the continuous RC deep girders is controlled by the tensile yielding of the bottom longitudinal reinforcements, being much larger than the nominal strength predicted by using the section analysis of the girder section only or using the strut-and-tie model based on elastic-analysis stress distribution. (2) The ultimate strengths are 22% to 26% larger than the yielding strength. This additional strength derives from the strain hardening of yielded reinforcements and the shear resistance due to continuity with the adjacent span. (3) The pattern of shear force flow and failure mode in shear zone varies depending on the amount of vertical shear reinforcement. And (4) it is necessary to take into account the existence of the upper wall in the analysis and design of the deep continuous transfer girders that support the upper wall with a long end shear span.

Experimental and numerical investigations into the composite behaviour of steel frames and precast concrete infill panels with window openings

  • Teeuwen, P.A.;Kleinman, C.S.;Snijder, H.H.;Hofmeyer, H.
    • Steel and Composite Structures
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    • v.10 no.1
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    • pp.1-21
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    • 2010
  • As an alternative for conventional structures for tall buildings, a hybrid lateral load resisting structure has been designed, enabling the assembly of tall buildings directly from a truck. It consists of steel frames with discretely connected precast concrete infill panels provided with window openings. Besides the stiffening and strengthening effect of the infill panels on the frame structure, economical benefits may be derived from saving costs on materials and labour, and from reducing construction time. In order to develop design rules for this type of structure, the hybrid infilled frame has recently been subjected to experimental and numerical analyses. Ten full-scale tests were performed on one-storey, one-bay, 3 by 3 m infilled frame structures, having different window opening geometries. Subsequently, the response of the full-scale experiments was simulated with the finite element program DIANA. The finite element simulations were performed taking into account non-linear material characteristics and geometrical non-linearity. The experiments show that discretely connected precast concrete panels provided with a window opening, can significantly improve the performance of steel frames. A comparison between the full-scale experiments and simulations shows that the finite element models enable simulating the elastic and plastic behaviour of the hybrid infilled frame.

The Determinant Factors of Development Batik Cluster Business: Lesson From Pekalongan, Indonesia

  • SUPARNO, SUPARNO;WIBOWO, Agus;MUKHTAR, Saparuddin;NARMADITYA, Bagus Shandy;SINTA, Hikmah Diana
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.4
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    • pp.227-233
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    • 2019
  • The study examines how business conditions, demand conditions and the role of government can influence the development of batik clusters in Pekalongan. This research is expected to be able to provide recommendations for both employers and local governments in order to help in optimizing the development of batik clusters. The research applied a quantitative research by engaging multiple regression analysis as an effort to understand the effect of the relationship between independent and dependent variables. In addition, this research was conducted in three largest batik clusters in Pekalongan, Indonesia namely batik cluster of Pasindon, Kauman, and Jenggot. These results indicate that business conditions positively affect the batik clusters development. It implies that the greater both business conditions in a cluster will lead the better the development. Indeed, the demand conditions also have an impact on the cluster development. This finding remarked that demand conditions are variable that need to be considered to development of batik cluster. Lastly, Government's role is confirmed that positively related to the Development of Batik Clusters. It implies that the more active the government's role in a cluster will have a good impact on the development of the cluster in certain area.

Sonochemical Synthesis of $PbMoO_4$ Nanoparticles and Evaluation of its Photocatalytic Activity

  • Uresti, Diana B. Hernandez;De la Cruz, Azael Martinez;Martinez, Leticia M. Torres;Lee, Soo-Wohn
    • Proceedings of the Materials Research Society of Korea Conference
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    • 2011.05a
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    • pp.49.2-49.2
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    • 2011
  • $PbMoO_4$ nanoparticles were successfully obtained in the presence of ethylene glycol (EG) with the assistance of a prolonged sonication process. The nanoparticles were characterized by X-ray powder diffraction (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM), diffuse reflectance spectroscopy (DRS) and adsorption-desorption $N_2$ isotherms (BET). The catalyst prepared sonochemically showed higher photocatalytic activity than $PbMoO_4$ prepared by solid-state reaction in the degradation reactions of rhodamine B (rhB), indigo carmine (IC), orange G (OG), and methyl orange (MO) under UV-Vis light radiation. In order to elucidate aspects of the degradation mechanism of the organic dyes, some experimental variables were modified such as pH, $O_2$ level in solution, and radiation source. In general, the photocatalytic activity for the degradation of organic dyes followed the sequence IC>OG>rhB>MO.

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Purification and Characterization of a Fibrinolytic Enzyme from Bacillus pumilus 2.g Isolated from Gembus, an Indonesian Fermented Food

  • Afifah, Diana Nur;Sulchan, Muhammad;Syah, Dahrul;Yanti, Yanti;Suhartono, Maggy Thenawidjaja;Kim, Jeong Hwan
    • Preventive Nutrition and Food Science
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    • v.19 no.3
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    • pp.213-219
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    • 2014
  • Bacillus pumilus 2.g isolated from gembus, an Indonesian fermented soybean cake, secretes several proteases that have strong fibrinolytic activities. A fibrinolytic enzyme with an apparent molecular weight of 20 kDa was purified from the culture supernatant of B. pumilus 2.g by sequential application of ammonium sulfate precipitation, ion-exchange chromatography, and hydrophobic chromatography. The partially purified enzyme was stable between pH 5 and pH 9 and temperature of less than $60^{\circ}C$. Fibrinolytic activity was increased by 5 mM $MgCl_2$ and 5 mM $CaCl_2$ but inhibited by 1 mM phenylmethylsulfonyl fluoride (PMSF), 1 mM sodium dodecyl sulfate (SDS), and 1 mM ethylenediaminetetraacetic acid (EDTA). The partially purified enzyme quickly degraded the ${\alpha}$ and ${\beta}$ chains of fibrinogen but was unable to degrade the ${\gamma}$ chain.

Development of a methodology for damping of tall buildings motion using TLCD devices

  • Diana, Giorgio;Resta, Ferruccio;Sabato, Diego;Tomasini, Gisella
    • Wind and Structures
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    • v.17 no.6
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    • pp.629-646
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    • 2013
  • One of the most common solutions adopted to reduce vibrations of skyscrapers due to wind or earthquake action is to add external damping devices to these structures, such as a TMD (Tuned Mass Damper) or TLCD (Tuned Liquid Column Damper). It is well known that a TLCD device introduces on the structure a nonlinear damping force whose effect decreases when the amplitude of its motion increases. The main objective of this paper is to describe a Hardware-in-the-Loop test able to validate the effectiveness of the TLCD by simulating the real behavior of a tower subjected to the combined action of wind and a TLCD, considering also the nonlinear effects associated with the damping device behavior. Within this test procedure a scaled TLCD physical model represents the hardware component while the building dynamics are reproduced using a numerical model based on a modal approach. Thanks to the Politecnico di Milano wind tunnel, wind forces acting on the building were calculated from the pressure distributions measured on a scale model. In addition, in the first part of the paper, a new method for evaluating the dissipating characteristics of a TLCD based on an energy approach is presented. This new methodology allows direct linking of the TLCD to be directly linked to the increased damping acting on the structure, facilitating the preliminary design of these devices.

The Story of Serratia Marcescens: Pathologic Risk Factors in Breast Implant Surgery

  • Yao, Caroline A.;Wang, Diana;Kulber, David A.
    • Archives of Plastic Surgery
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    • v.41 no.4
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    • pp.414-417
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    • 2014
  • Serratia marcescens (S. marcescens) emerged as an opportunist in the setting of immunodeficiency in the 1970s, when serious infections occurred in San Francisco hospitals after USA. Navy experiments had aerosolized the bacteria to study biologic warfare. We investigate the risks of S. marcescens in San Franciscans who undergo mastectomy with implant reconstruction. From 2007 to 2011, the senior author took breast capsule cultures for all patients at the time of tissue expander exchange/explant. Of the 142 women who had reconstruction, 23 had positive cultures. Only the two patients who were positive for S. marcescens developed clinical infections that required explantation. Both had postoperative chemotherapy with transient neutropenia, and both had close ties to San Francisco. Clinical signs of infection emerged for both patients months after initial surgery, despite having previously well healed incisions. Other patients were culture positive for Pseudomonas, Proteus, Enterococcus and MRSA and did not develop require explant. While the link between San Francisco and S. marcescens is controversial, a patient's geography is a simple screening tool when considering postoperative risks, especially in the immunocompromised. Closer monitoring for neutropenia during chemotherapy, and a lower threshold to administer S. marcescens targeted antibiotics may be warranted in these patients.