The Oligocene-Miocene trajectory exposed at the Lubuk Lawas and Lubuk Bernai Stratigraphic Tracks in Bukit Tigapuluh, Jambi Subbasin, Indonesia, archives remnants of equatorial vegetation during extreme global warming...The Oligocene-Miocene trajectory exposed at the Lubuk Lawas and Lubuk Bernai Stratigraphic Tracks in Bukit Tigapuluh, Jambi Subbasin, Indonesia, archives remnants of equatorial vegetation during extreme global warming and near the beginning of the East Java-Eurasia microcontinent collision, and was carried out using mapping surface analysis, petrological analysis, sedimentology, stratigraphy and palinology. The rock units were deposited during one sedimentation phase, that is the continental deposition phase, which consists of conglomerates, gravel sandstones and sandstones that fill the basin followed by transgressive deposits associated with the deepening of the basin environment. Three palynozones Meyeripollis naharkotensis (Oligocene), Florschuetzia trilobata (Early Miocene) and Florschuetzia meridionalis (Middle Miocene) were identified stratigraphically on the basis of these pollen. The rock layers are deposits from the Early Oligocene to Middle Miocene from bottom to top. The depositional environment changed over time, passing from a narrow, steep-sided tectonic basin, during the Early to Late Oligocene, followed by a lacustrine basin to a palustine with oceanic influence, as a result of distensive E-W movement between the Jambi Fault and the Sunda Fault in the Late Oligocene to the Middle Miocene. Occurrence of taxonomically highly diverse angiosperm pollen in all three palynozones attests to an extremely rich inland and nearshore tropical flora under a strong seasonal rainfall regime. The climate remained warm and became increasingly humid towards the end of the Miocene. The nature of the environment is related to the dynamics of the opening of the basin opening.展开更多
This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor ...This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation.展开更多
Landslide is one of the geological disasters that frequently occur on the natural slopes, often threatening community of the adjacent area. Therefore, it is necessary to hold engineering geological research and assess...Landslide is one of the geological disasters that frequently occur on the natural slopes, often threatening community of the adjacent area. Therefore, it is necessary to hold engineering geological research and assessment in disaster-prone regions such as Gebang district of Purworejo Regency, Central Java Province, Indonesia. This research was conducted to determine and analyze the type of mass movements, factor of safety, potential landslide areas, vulnerable zonation, factors influencing the stability of the slope, and to propose the disaster mitigation recommendation. The methods applied in the research are surface geological mapping, physical soil-rock properties testing, engineering geological assessment and analysis, and Regulation of Minister of Public Works of Republic of Indonesia number 22/PRT/M/2007, on Guidelines to Spatial Planning for Landslide Disaster Areas. To create information on the threats of land movements, a map on landslide potential zonation is developed by considering seven important aspects including: slope inclination, soil conditions, slope constituents, rainfall, slope water condition, seismicity, and vegetation or land use. The results show that, the landslide prone zone of the study area can be divided into 2 types, namely type B and type C. Landslide potential zone of type B involves high level of vulnerability and moderate level of vulnerability. Meanwhile, the landslide potential zone of type C consists of high level of vulnerability and low level of vulnerability.展开更多
文摘The Oligocene-Miocene trajectory exposed at the Lubuk Lawas and Lubuk Bernai Stratigraphic Tracks in Bukit Tigapuluh, Jambi Subbasin, Indonesia, archives remnants of equatorial vegetation during extreme global warming and near the beginning of the East Java-Eurasia microcontinent collision, and was carried out using mapping surface analysis, petrological analysis, sedimentology, stratigraphy and palinology. The rock units were deposited during one sedimentation phase, that is the continental deposition phase, which consists of conglomerates, gravel sandstones and sandstones that fill the basin followed by transgressive deposits associated with the deepening of the basin environment. Three palynozones Meyeripollis naharkotensis (Oligocene), Florschuetzia trilobata (Early Miocene) and Florschuetzia meridionalis (Middle Miocene) were identified stratigraphically on the basis of these pollen. The rock layers are deposits from the Early Oligocene to Middle Miocene from bottom to top. The depositional environment changed over time, passing from a narrow, steep-sided tectonic basin, during the Early to Late Oligocene, followed by a lacustrine basin to a palustine with oceanic influence, as a result of distensive E-W movement between the Jambi Fault and the Sunda Fault in the Late Oligocene to the Middle Miocene. Occurrence of taxonomically highly diverse angiosperm pollen in all three palynozones attests to an extremely rich inland and nearshore tropical flora under a strong seasonal rainfall regime. The climate remained warm and became increasingly humid towards the end of the Miocene. The nature of the environment is related to the dynamics of the opening of the basin opening.
文摘This paper examines systematic differences in earnings management through real activity manipulation and accrual manipulation across 7 Asia countries. The study proposes arguments that in economies with high investor protection, managers prefer to manage earnings through real activity manipulation rather than through accrual manipulation because accrual manipulation is more likely to draw auditors or regulators scrutiny than real decisions about pricing and production. The study findings are consistent with prediction. Despite being in economies with high investor protection, managers still have bigger discretion in managing earnings through real activities rather than accrual manipulation.
文摘Landslide is one of the geological disasters that frequently occur on the natural slopes, often threatening community of the adjacent area. Therefore, it is necessary to hold engineering geological research and assessment in disaster-prone regions such as Gebang district of Purworejo Regency, Central Java Province, Indonesia. This research was conducted to determine and analyze the type of mass movements, factor of safety, potential landslide areas, vulnerable zonation, factors influencing the stability of the slope, and to propose the disaster mitigation recommendation. The methods applied in the research are surface geological mapping, physical soil-rock properties testing, engineering geological assessment and analysis, and Regulation of Minister of Public Works of Republic of Indonesia number 22/PRT/M/2007, on Guidelines to Spatial Planning for Landslide Disaster Areas. To create information on the threats of land movements, a map on landslide potential zonation is developed by considering seven important aspects including: slope inclination, soil conditions, slope constituents, rainfall, slope water condition, seismicity, and vegetation or land use. The results show that, the landslide prone zone of the study area can be divided into 2 types, namely type B and type C. Landslide potential zone of type B involves high level of vulnerability and moderate level of vulnerability. Meanwhile, the landslide potential zone of type C consists of high level of vulnerability and low level of vulnerability.
