Audit delay is the length or time span of completion audit which measured from closing date financial year to issuance report. This study aims examine factors that affect include Internal Control System, firm size, leverage and operating profit. The population this are consumer cyclicals sector listed on IDX for 2019-2020 period. sampling technique used in purposive method type data was seconda...

Abstract This paper introduces the Special Issue of Review Industrial Organization that studies impact 2010 Horizontal Merger Guidelines after 10 years On August 19, 2010, U.S. Department Justice (DOJ) and Federal Trade Commission (FTC) issued newly updated (2010 Guidelines) [See https://www.ftc.gov/sites/default/files/attachments/merger-review/100819hmg.pdf .]. The begin by stating: “These out...

In this paper we report the growth and aging of yeast colonies derived from single cells isolated by micromanipulation and seeded one by one on separated plates to avoid growth interference by surrounding colonies. We named this procedure clonal life span, and it could represent a third way of studying aging together with the replicative life span and chronological life span. In this study we o...

Arm span and standing height were measured in 289 boys and 337 girls aged 6-15 years who were free from physical deformities which can affect stature or arm span. The arm span exceeded height in all age groups of boys and in older girls. At the age of 7, 11 and 12 years girls were significantly taller than the boys and had longer arm span while at the age of 15 years, the trend was opposite. Th...

Background: Alcohol use and drug injection are prevalent among homeless youths. The aim of this study wasto identify the associated factors of alcohol consumption and drug injection among homeless youths aged18-29 years.Methods: Data on 202 homeless youths (111 males and 91 females) were collected using a st...

Abstract. The operational advantages of electrodynamic tethers of moderate length are becoming evident from studies of collision avoidance. Although long tethers (of order of 10 kilometers) provide high efficiency and good adaptability to varying plasma conditions, boosting tethers of moderate length (~ 1 kilometer) and suitable design might still operate at acceptable efficiencies and adequate...

A modelling effort was made to try to predict the life of downhole tubes or casings, synthetically considering the effect of service influencing factors on corrosion rate. Based on the discussed corrosion mechanism and corrosion processes of downhole tubes, a mathematic model was established. For downhole tubes, the influencing factors are environmental parameters and stress, which vary with se...