Alma College

This study aims to determine the effect of information asymmetry and audit tenure on earnings management. Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2019 to 2023 were selected as the population in this study, consisting of 30 companies, using purposive sampling, resulting in a sample of 16 companies. The data analysis method used in this study is multiple linear regression. The data sources are secondary data, and the data collection technique uses the documentation method. This study uses agency theory to explain information asymmetry and audit tenure on profit management. The results indicate that information asymmetry significantly influences profit management, while audit tenure does not influence profit management.

It is important to have accurate measurements to better understand the health impacts of time spent in different postures/activities. Inclinometer-based accelerometers, most often worn on the front of the thigh, can classify postures into sitting, standing, walking, and cycling. PURPOSE: To assess the validity of a new monitor (FIB) and an established monitor (AP) for classifying postures in a laboratory setting, compared to direct observation. METHODS: 25 participants (12 male; age 40 ± 15 yr) wore one AP (left or right thigh), and four FIB (both thighs and front pants/shorts pockets) while performing 12 activities of daily living for 2 minutes each in a laboratory setting. Accuracy of postural classification (sit, stand, step, or cycle) from all devices was compared to direct observation using percent agreement and unweighted kappa. Posture classification was adjusted for certain activities: for sweeping, walking or standing was counted as a correct posture; for rowing, cycling or walking was counted as a correct posture. RESULTS: Average accuracy for the FIB thigh monitors was 86% (kappa = 0.8; p < 0.001) with high accuracy (90%-100%) for detecting lying, sitting, walking, stair climbing, jogging, and sweeping, but lower accuracy for cycling (84%), standing (82%), rowing (79%), and reclined sitting (75%). The average accuracy for the FIB pocket monitors was 75% (kappa 0.65; <0.001) with high accuracy (88%-100%) for detecting lying, sitting, walking, and stair climbing, but lower accuracy for jogging (86%), sweeping (78%), cycling (71%), standing (71%), reclined sitting (57%), and rowing (41%). The thigh-worn AP had an overall accuracy of 73.0% (kappa = 0.61; p < 0.001) with high accuracy (88%-100%) for detecting lying, sitting, standing, walking, jogging, and sweeping, but lower accuracy for stair climbing (84%), cycling (72%), rowing (12%), and reclined sitting (0%). AP classified reclined sitting as 100% standing, and rowing as 86% sitting. CONCLUSIONS: The FIB (thigh and pocket) and AP monitors were accurate for many postures, but differences were observed for certain activities (e.g., standing, reclined sitting, rowing). The FIB monitor shows promise as a tool for measuring sedentary and non-sedentary waking postures.

Urban warfare constitutes one of the most complex forms of military conflict, as combat operations are conducted within urban environments characterized by dense infrastructure, including residential buildings, streets, tunnels, and facilities of vital importance. Such operations present significant legal and operational challenges for both civilians and armed forces, often exceeding those encountered in conventional warfare. One of the primary legal and humanitarian challenges is the high population density in urban areas, which leads to the presence of large numbers of civilians within or near combat zones. This reality complicates the rules of engagement, increases the risk of incidental civilian casualties, and contributes to widespread damage to civilian objects and infrastructure. The urban architecture further compounds operational difficulties, offering opportunities for ambushes and obstructing the maneuverability of military assets. Moreover, international humanitarian law (IHL) imposes strict limitations on the conduct of hostilities, particularly in relation to the principles of distinction, proportionality, and precaution, thereby placing considerable legal constraints on the use of force in such settings. These constraints further hinder the delivery of essential supplies, such as ammunition, medical assistance, and other logistical support, particularly under conditions of siege or extensive infrastructural damage. Psychological operations and information warfare, including the use of civilian suffering in the media, can significantly influence public opinion and affect the political objectives and legitimacy of military operations. While modern technologies—such as unmanned aerial vehicles (UAVs) and signals intelligence (SIGINT)—have become integral to contemporary warfare, their operational effectiveness is often diminished in enclosed, densely populated environments. Accordingly, urban warfare requires a high degree of operational planning, precision, and discipline, with an emphasis on minimizing collateral damage in compliance with IHL. The success of military operations in urban environments ultimately depends on the armed forces’ ability to adapt to the legal and operational complexity of the urban battlefield and to strike a delicate balance between military necessity and humanitarian obligations.

The prevalence of hypertension in non-Hispanic black (BL) individuals is the greatest of any racial/ethnic group. Whereas women generally display lower rates of hypertension than men of the same background, BL women display a similar if not greater burden of hypertension compared with BL men. The risk for cardiovascular disease and related events is also highest in BL individuals. Given the importance of the sympathetic nervous system for the regulation of the cardiovascular system, a growing body of literature has investigated sympathetic function in BL and non-Hispanic white (WH) individuals. Here, we are focused on emerging evidence indicating that sympathetic function may be altered in BL individuals, with particular emphasis on the process by which bursts of muscle sympathetic nerve activity (MSNA) are transduced into vasoconstriction and increases in blood pressure (sympathetic vascular transduction). To synthesize this growing body of literature we discuss sex and race differences in 1) sympathetic outflow, 2) sympathetic vascular transduction, and 3) adrenergic receptor sensitivity. Sex differences are discussed foremost, to set the stage for new data indicating a sex dimorphism in sympathetic regulation in BL individuals. Specifically, we highlight evidence for a potential neurogenic phenotype including greater adiposity-independent sympathetic outflow and enhanced sympathetic vascular transduction in BL men that is not observed in BL women. The implications of these findings for the greater hypertension and cardiovascular disease risk in BL adults are discussed along with areas that require further investigation.

ABSTRACT Paraeducators have increasingly become an integral part of educational teams in the delivery of instruction to students with disabilities. The appropriate use of paraeducators in special education is essential to ensure students who need these supports can achieve in the Least Restrictive Environment (LRE). The interplay among appropriate paraeducator roles, the co-delegation of tasks to paraeducators by general and special education teachers, the teacher’s ownership of and preparation for their supervisory role, and effective systems to support teamwork is a dynamic that continues to need clarification in the field. To support states and local education agencies, this article provides a conceptualization and supporting resources outlining a systematic approach to building collaborative Teacher-Paraeducator Teams (TPTs) that will ensure the safety, effectiveness, and cohesiveness of our students’ learning environment.

We used video playback of courting male Schizocosa ocreata wolf spiders to examine responses of intended receivers (conspecific females) and eavesdroppers (competitor males, predatory spiders, toads) to manipulations of spider color (natural color, monochromatic gray, monochromatic RBG average) displayed against complex leaf litter backgrounds (color, grayscale). Models of chromatic and achromatic contrast between spider stimuli and backgrounds were used to predict receiver responses. The results support the hypothesis that interactions between spider and background coloration affect detection and recognition, although responses varied with receiver type. Detection responses of intended receivers (female S. ocreata) did not fit predictions of the chromatic contrast model in some cases, but showed a fair fit to the achromatic model. Detection responses of social eavesdroppers (male S. ocreata) fit the chromatic and achromatic contrast models slightly better than did female responses (poor fit and very good fit, respectively). Eavesdropping wolf spider predators (Rabidosa) exhibited detection responses that significantly matched predictions of the chromatic (very good fit) and achromatic (excellent fit) models. Whereas jumping spiders (Phidippus) showed a good fit to the chromatic and achromatic contrast models, toad predators had a good fit only to the chromatic model. Recognition responses revealed a different pattern of fit to the chromatic and achromatic models across receiver types, although Rabidosa again indicated a significant fit to both models. Taken together, the results of this study identify both chromatic and achromatic features of spider appearance as likely explanations for differences in behavioral responses of intended and unintended receivers. This outcome suggests the possibility that both sexual and natural selection likely target different features of male appearance during courtship.

Abstract. A series of numerical experiments were conducted to test the connection between streamflow hydrographs at the outlet of large watersheds and the time-series of hillslope-scale runoff yield. We used a distributed hydrological routing model that discretizes a large watershed (~17,000 km2) into small hillslope units (~0.1 km2) and applied distinct surface runoff time-series to each unit that deliver the same volume of water into the river network. The numerical simulations show that distinct runoff delivery time-series at the hillslope scale result in indistinguishable streamflow hydrographs at large scales. This limitation is imposed by space-time averaging of input flows into the river network that are draining the landscape. The results of the simulations presented in this paper show that under very general conditions of streamflow routing (i.e., nonlinear variable velocities in space and time), the streamflow hydrographs at the outlet of basins with Horton-Strahler (H-S) order five or above (larger than 100 km2 in our set up) contain very little information about the temporal variability of runoff production at the hillslope scale and therefore the processes from which they originate. In addition, our results indicate that the rate of convergence to a common hydrograph shape at larger scales (above H-S order 5) is directly proportional to how different the input signals are to each other at the hillslope scale. We conclude that the ability of a hydrological model to replicate outlet hydrographs does not imply that a correct and meaningful description of small-scale rainfall-runoff processes has been provided. Furthermore, our results provide context for other studies that demonstrate how the physics of runoff generation cannot be inferred from output signals in commonly used hydrological models.

This chapter provides a summary of Maxwell's equations, the fundamental laws governing electromagnetism. It explores the four equations, discussing their significance and implications. The chapter explains the relationship between electric and magnetic fields.

This chapter delves into the fundamental principles, distinct characteristics, and practical applications of diffraction. It provides a comprehensive exploration of both Fresnel and Fraunhofer types, explaining the complex behavior of waves as they bend around obstacles or pass through small openings.