The purpose of this study is to empirically prove that companies in the growth, mature, and stagnant stages use accrual earnings management, real classification shifting. data used secondary obtained from annual reports manufacturing listed on Indonesia Stock Exchange 2016-2020 period. analysis technique multiple linear regression analysis. sampling was purposive a sample 53 or same as 265 obse...

This paper describes an overall robot-soccer system, associated action selection mechanism and strategies. The robots used in MiroSot are small in size (7.5cm 7.5cm 7.5cm), fully/semi autonomous and without any human operators. MiroSot involves multiple robots that need to collaborate in an adversarial environment to achieve speciic objectives. In multi-robot systems the environment's dynamics ...

J. Chemom A new technique for representative subset selection is presented. The advocated method selects unambiguously the most important objects among the calibration set and uses this subset for themodel development without significant deterioration in the predictive ability. Themethod is called boundary subset selection and it is an inherent part of the Simple Interval Calculation (SIC) appr...

Survival in the natural world demands the selection of relevant visual cues to rapidly and reliably guide attention towards prey and predators in cluttered environments. We investigate whether our visual system selects cues that guide search in an optimal manner. We formally obtain the optimal cue selection strategy by maximizing the signal to noise ratio (SNR) between a search target and surro...

This paper aims at investigating the superiority of power allocation strategies, based on calculus of variations in a point-to-point two-way relay-assisted channel incorporating the amplify and forward strategy. Single and multilayer coding strategies for two cases of having and not having the channel state information (CSI) at the transmitters are studied, respectively. Using the notion of cal...