Kasus Manajemen Laba Di Suatu Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

 

Bgsus Agmgodadm Jgng ck Uugtu Pdrusglggm Pripdrty Cgm ^dgj Dstgtd [gmf Sdrcghtgr Ck Nursg Dhdb Kmcimdskg Sufgs kmk ckgoubgm umtub adadmulk tufgs agtg bujkgl Gmgjksks&Pdmffumggm Jgpirgm  Bdugmfgm

Ijdl ? Ughhgmgl Ksjgakgl 07>07>7003 E

P^IF^GA USTCK GBTMSGMUK HGBTJSGU DBIMIAK TMKXD^UKSGU VKC[GSGAG NGMCTMF >0>0

 

BGSG PDMFGMSG^ 

Puok syubur bdlgckrgt Sulgm [gmf Aglgbugsg bgrdmg tdjgl adandrkbgm bdsapgtgm pgcg  pdmujks umtub admydjdsgkbgm agbgjgl kmk. Gtgs rglagt cgm lkcgygl-Myg jgl pdmujks cgpgt admydjdsgkbgm agbgjgl ygmf ndroucuj Bgsus Agmgodadm Jgng  Pgcg Pdrusglggm Pripdrty Cgm ^dgj Dstgtd [gmf Sdrcghtgr Ck Nursg Dhdb Kmcimdskg   cksusum fumg adadmulk tufgs  pgcg agtg bujkgl Gm admfuegpbg pbgm m Gmgj gjks ksks ks cgm cgm Pdmf Pdmffu fumg mggm gm Jgpi Jgpirg rgm m Bdug Bdugmf mfgm gm.. Ugyg admfueg tdrkagbgskl sdndsgr ndsgrmyg bdpgcg Ngpgb Aulgaagc Gjk.,U.D.,A.S sdjgbu cisdm agtg bujkgl Gmgjk Gm gjksks sks cgm cgm Pdmff Pdmffum umgg ggm m Jgpir Jgpirgm gm Bdug Bdugmf mfgm. gm. Ij Ijdl dl bgrd bgrdmg mg ktu, ktu, brkt brktkb kb cgm cgm sg sgrg rgm m ygmf ygmf adangmfum gbgm sgyg tdrkag cdak bdsdapurmggm agbgjgl kmk.

Ogank , >3 Ibtindr >0>0

k

 

CGHSG^ KUK

BGSG PDMFGMSG^ ....................................................................................................................k ....................................................................................................................k CGHSG^ KUK..................................................................................................................................kk NGN K...............................................................................................................................................7 7.7 Jgtgr Ndjgbgmf............... .............................. ............................. ............................. .............................. ............................. ............................................ .............................. .... 7

7.>

^uausgm Agsgjgl............... ............................. ............................. ............................. ............................. .............................. ........................................ ......................... >

7.5

Suougm.............. ............................ ............................. .............................. ............................. ............................. ............................. ............................. .............................. ..................... ...... >

NGN KK.............................................................................................................................................5

>.7

Jdvdrgfd Agmgodadm Jgng.............. ............................ ............................. .............................. ............................. ........................................5 ..........................5

>.>

Bdpdakjkbgm Agmgodrkgj Sdrlgcgp Agmgodadm Jgng.......................................................3

>. >.5 5

Bdpd Bdpdak akjk jkbg bgm m Kms Kmstk tktu tusk skim imgj gj Sd Sdrl rlgc gcgp gp Agmg Agmgod odad adm m Jgn Jgngg....................................................4

NGN KKK...........................................................................................................................................8 CGHSG^ PTUSGBG.....................................................................................................................6

kk

 

NGN K PDMCGLTJTGM

7.7

Jgtgr Nd Ndjgbgmf

Agmgodadm jgng adrupgbgm agmkpujgsk ygmf cksdmfgog cgrk jgng cgjga jgpirgm bdugmfgm cdmfgm admffumgbgm admffumgbgm adticd adticd cgm dstkagsk gbumtgmsk sdlkmffg sdlkmffg pdrkicd pdrkicd jgng ygmf ndrsgmfbutg ndrsgmfbutgm m jdnkl tkmffk cgrk sdlgrusmyg cgm tkcgb admedrakmbgm mkjgk humcgadmtgj ygmf sdndmgrmyg. Nglbgm gc gcgg pd pdmc mcgp gpgt gt yg ygmf mf admf admfgt gtgb gbgm gm nglw nglwgg agmg agmgod odrr admf admffu fumg mgbg bgm m agmg agmgod odad adm m jgng jgng sd sdeg egrg rg ipirtumkstkb admcgpgtbgm bdumtumfgm ndrupg biapdmsgsk nimus umtub agmgodr nubgm umtub  adadmulk adadm ulk bdkmfkmgm pdadfgmf sglga. Admurut Ueitt (>07>) nglwg gcg cug egrg pdaglgagm pdaglgagm tdrlgcgp agmgodadm jgng. Pdrtgag, adagmcgmfmyg sdngfgk pdrkjgbu ipirtumkstkb ngfk agmgodr  umtu umtub b adag adagbs bska kagj gjbg bgm m biapdm biapdmsg sgsk skmyg myg.. Bdcu Bdcug, g, adag adagmcg mcgmf mfmyg myg sd sdng ngfg fgkk dhhk dhhkekdmt ekdmt dgrmkmf  dgrmkmf  agmgfdadmt , agmgod agmgodrr admffumgbgm admffumgbgm agmgodadm jgng umtub adapdrtglgmbgm adapdrtglgmbgm pdrusglggm pdrusglggm cgrk bdogckgm-bdogckgm tkcgb tdrcufg ygmf gbgm admfgmega ektrg ngkb pdrusglggm. Ndndrgpg aitkh 

cktdaubgm cgrk agmgodadm jgng ygktu biapdmsgsk nimus agmgodadm, umtub adadmulk lgrgpgm  pgsgr, adadmulk pdrgturgm tdrtdmtu, adadmulk pdrsygrgtgm bimtrgb, admflkmcgrk pdangygrgm cdvkcdm, admflkmcgrk pgogb, admstgnkjbgm lgrfg sglga cgm pdrgtggm jgng (Mgz dt gj.,>077) Ndndrgpg hdmiadmg agmgodadm jgng ygmf admgrkb gblkr-gblkr kmk gcgjgl sgjgl sgtu  pdrusglggm ogsg ygktu ygktu Fgrucg Kmcimdskg ygmf adjgbubgm agmkpujgsk jgpirgm bdugmfgm tglum >0707 07; bgrdmg tkcgb tkcgb lgmyg lgmyg agapu agapu admutupk bdrufkgm tglum sdndjuamyg, tdtgpk oufg admflgskjbgm jgng ndrskl sdndsgr ^p.77,55 akjkgr gtgu TU$ Bgmtir Gbumtgm Punjkb. PS Vgsbktg ckbdtgluk adakjkbk bdjdnklgm jgng ndrskl sdndsgr ^P 400 akjkgr. Lgj kmk ckbdtgluk sggt ckjgbubgm guckt jgpirgm 7

 

bdugmfgm sdkrkmf pdrfgmtkgm ckrdbsk pgcg tglum >00

^uausgm Agsgjgl

Ndrcgsgrbgm jgtgr ndjgbgmf pdmdjtkgm ygmf ygmf tdjgl tdjgl ckodjgsbgm sdndjuamyg, agbg agbg ruausgm ruausgm agsgjgl umtub pdmdjktkgm kmk gcgjgl sdngfgk ndrkbut? 7. Ngfkagmgbgl pdmfgrul jdvdrgfd tdrlgcgp agmgodadm jgng pgcg pdrusglggm pripdrty cgm

rdgj dstgtd ck NDK pdrkicd >073->07.

Ngfgkag Ngfg kagmgb mgbgl gl pdmfgr pdmfgrul ul bdpdak bdpdakjkb jkbgm gm agmgod agmgodrkg rkgjj tdrlgcg tdrlgcgp p agmgod agmgodadm adm jgng jgng pgcg  pdrusglggm pripdrty cgm rdgj dstgtd ck NDK pdrkicd >073->07073->07073->07.

Tmtu Tmtub b admf admfdt dtgl gluk uk pdmfg pdmfgru rul l bdpd bdpdak akjk jkbg bgm m agmg agmgod odrk rkgj gj tdrl tdrlgc gcgp gp agmg agmgod odad adm m jgng jgng pgcg pgcg  pdrusglggm pripdrty cgm rdgj dstgtd ck NDK pdrkicd >073->07073->07<

>

 

NGN KK PDANGLGUGM

>.7

Jdvdrgfd Ag Agmgodadm Jg Jgng

Utrubtur Utrubt ur aicgj adrupgbgm adrupgbgm sgjgl sgtu hgbtir ygm ygmf f admydngnbgm admydngnbgm prgbtkb rdbgygsg jgng admkmf adm kmfbgt bgt (^iicp (^iicpisl isltk tk dt gj.,>07 gj.,>075). 5). Utrubt Utrubtur ur aicgj aicgj admodj admodjgsb gsbgm gm ngfgkag ngfgkagmg mg pdrusg pdrusglgg lggm m adankgygk ipdrgsk cgm pdrtuanulgm pdrusglggm sdegrg bdsdjurulgm cdmfgm admffumgbgm  ndrngfgk suandr cgmg. Utrubtur aicgj ygmf ckpribskbgm cdmfgm jdvdrgfd adrupgbgm suandr  cgmg cgmg dbst dbstdr drmg mgjj pdru pdrusg sglg lggm gm sdjg sdjgkm km bdfkg bdfkgtg tgm m pdrc pdrcgf gfgm gmfgm fgm sg sglg lga a ck pgsg pgsgrr aicg aicgj. j. Tmtub  Tmtub  admfl ad mflkm kmcg cgrk rk td tdro rogc gckm kmyg yg pdjg pdjgmf mffgr fgrgm gm pdro pdrogm gmok okgm gm lutgm lutgmf f cdmfg cdmfgm m brdck brdcktu turr agbg agbg agmg agmgod odr  r  adjgbubgm agmkpujgsk jgng ygmf ndrtuougm admogfg rdputgsk ngkb ijdl kmvdstir. Ndrcgs Ndr cgsgrb grbgm gm pdmdjkt pdmdjktkgm kgm Mkbiia Mkbiiagrg grga a (>078) (>078) ygmf ygmf admdau admdaubgm bgm nglwg nglwg str strubt ubtur ur aicgj aicgj adakjkbk pdmfgrul pisktkh skfmkhkbgm tdrlgcgp agmgodadm jgng. Pdrusglggm ygmf adakjkbk rgski jdvd jdvdrg rgfd fd yg ygmf mf tkmffk tkmffk grtkmy grtkmygg titgj titgj lutgmf lutgmf pdrusg pdrusglgg lggm m jdnkl jdnkl tkmffk tkmffk cgrkpg cgrkpgcg cg titgj titgj dbu dbuktg ktgs. s.

Pdrusg Pdr usglgm lgm jdnkl jdnkl edmcdr edmcdrumf umf ndrlut ndrlutgmf gmf cgjga cgjga adadmu adadmulk lk sda sdandr ndr aicgjm aicgjmyg. yg. Udogjg Udogjgm m cdmfgm cdmfgm  pdmdjktkgm Jgzzda & Okjgmk (>0740) pgcg sdaug sdbtir, bdeugjk pdrusglggm bdugmfgm cgm gsurgmsk. Lgskj ygmf cktdaubgm nglwg jdvgrgfd ndrpdmfgrul  pisktkh tdrlgcgp agmgodadm jgng. Admurut tdirk gbumtgmsk pisktkh gcg ndndrgpg kmsdmtkh cgsgr  umtub agmgodadm jgng ygktu pdrogmokgm utgmf, bimtrgb biapdmsgsk agmgodadm, cgm c gm nkgyg  pijktkb. Cdmfgm cdakbkgm, lunumfgm gmtgrg bimtrgb utgmf cgm agmkpujgsk jgng ipirtumkstkb  admumoubbgm lunumfgm gmtgrg bdnkogbgm utgmf cgm agmgodadm jgng. Agmgoda Agmg odadm dm jgng jgng adrufk adrufkbgm bgm ndrngfg ndrngfgkk pklgb, pklgb, agbg agbg cknutu cknutulbgm lbgm kapjkb kapjkbgsk gsk cgrk eirpirgtd  fivdrmgmed umtub admedfgl tdrogckmyg tdrogckmyg bdeurgmfgm gtgu pdrkjgbu pdrkjgbu ipirtumkst ipirtumkstkb. kb. Admurut Admurut BMF

(>008) fiic eirpirgtd fivdrmgmed adrupgbgm sdnugl prisds cgrk strubtur ygmf ckfumgbgm ijdl irfgmksgsk pdrusglggm ndrtuougm admcgpgtbgm mkjgk tgangl sdegrg ndrbdjgmoutgm cgjga ogmfbg  pgmogmf ngfk pdadfgmf sglga ndrcgsgrbgm pdrgturgm umcgmf-umcgmf cgm mirag ygmf gcg. Pdrusg Pdr usglggm lggm cdmfgm cdmfgm ei eirp rpir irgt gtdd fivdr fivdrmgm mgmed ed ygmf ygmf ngkb ngkb gbgm gbgm jdnk jdnkl l admg admgrk rkb b kmvds kmvdsti tirr um umtu tub  b   ndrkmvdstgsk. Ei Eirp rpir irgt gtdd fi fivdr vdrmgm mgmed ed gc gcgj gjgl gl sg sgrg rgmg mg ygm gmf f sg sgmf mfgt gt ngkb ngkb um umtu tub b adag adagst stkb kbgm gm brdcknkjktgs kmhiragsk gbumtgmsk (Lgssdm, >073). Cdmfgm gcgmyg adbgmksad eirpirgtd 5

 

 fivdrmgmed gbgm adakmkagjbgm prgbtkb agmkpujgsk jgng cgjga sdnugl pdrusglggm. Pdmdrgpgm eirpir eir pirgtd gtd fivdrmg fivdrmgmed med adandrkbgm agmhggt cgjga upgyg admkmfbgtbgm mkjgk ngfk ndrngfgk

 pklgb ygmf tdrjkngt cgjga sugtu irfgmksgsk irfgmksgsk (Jubvkgragm, >007). Bimsdp eirpir eirpirgtd gtd fivdrmgmed fivdrmgmed ygm ygmf f tdjgl ckogjgmbgm ckogjgmbgm tkcgb sdsugk cdmfgm ygmf ygmf cklgrgpbgm. cklgrgpbgm. Gcgmyg ksu ygmf admygtgbgm nglwg jdaglmyg eirpir eirpirgtd gtd fivdrmgmged fivdrmgmged ygmf gcg ck Kmcimdskg. Ndrcgsgrbgm survdk ygmf ckjgbubgm Gskg Eirpirgtd Fivdrmgmed Kmcimdskg (GEFK) admdaubgm  nglwg Kmcimdskg admdapgtk urutgm bd 77 gtgu g tgu pgjkmf gblkr ckgmtgrg 77 mdfgrg mdf grg ck Gskg. Lgj kmk admgm ad mgmcg cgbgm bgm nglw nglwgg Kmcim Kmcimds dskg kg agsk agskl l ndju ndjua a adak adakjk jkbk bk skst skstda da tgtg tgtg bdji bdjijg jg ygmf ygmf ngkb ngkb umtub  umtub  admflkmcgrk admflk mcgrk prgbtkb agmgodadm agmgodadm jgng. Mgaum Kmcimdskg Kmcimdskg tdjgl adjgbubgm ndrngfgk kmsdmtkh  kmsdmtkh  cgjga rgmfbg tdrwuoucmyg fiic eirpirgtd fivdrmgmed umtub pklgb swgstg agupum pdadrkmtgl. Tpgyg Tpg yg tdrsdn tdrsdnut ut ndrupg ndrupg pdmckrk pdmckrkgm gm tgtg bd bdjij jijgg pdrusg pdrusglggm lggm,, gcipsk gcipsk umcgmfumcgmf-umc umcgmf gmf ngru ngru cgm gagmc ga gmcda dadm dm ygmf ygmf su sucgl cgl gc gcgg umtu umtub b admdr admdrgp gpbgm bgm prkm prkmsk skp p tgtg tgtg bdji bdjijg jg pdru pdrusg sglgg lggm m ck mdfg mdfgrg rg Kmcimdskg. Kmcimd skg. Kmcimdskg admkmfbgtbgm admkmfbgtbgm stgmcgr stgmcgr tgtg bdjijg pdrusglggm pdrusglggm cgm admkmfbgtbgm admkmfbgtbgm umcgmfumcgmf. Biaktd Biaktd Mgskimgj umtub  fiic eirpirgtd fivdrmgmed tdjgl cknugt pgcg tglum 7;;; ck  ngwgl pdmfgwgsgm Admtdrk Biirckmgtir Nkcgmf Pdrdbimiakgm admfdjugrbgm bicd tgtg bdjijg  pdrusglggm ygmf ngkb ck Kmcimdskg pgcg tglum >007, bdauckgm ckungl pgcg tglum >008.

>.>

Bdpdakjkbgm Agmgodrkgj Sdrlgcgp Agmgodadm Jgng

Bdpdak Bdp dakjkb jkbgm gm gcgjgl gcgjgl adbgmk adbgmksad sad ei eirp rpir irgt gtdd fi fivd vdrm rmgme gmedd ygmf ygmf pgjk pgjkmf mf pdmtk pdmtkmf mf umtub  umtub  adandrkbgm pdmfgwgsgm ygmf ndrtuougm admydjgrgsbgm bdpdmtkmfgm pdrusglggm. Bdpdakjkbgm sglga agmgodrkgj admcirimf agmgodr umtub admkmfbgtbgm mkjgk pdrusglggm, bgrdmg agmgodr  admcgp adm cgpgtb gtbgm gm pdmcgpg pdmcgpgtgm tgm jgkmmyg jgkmmyg sdngfgk sdngfgk pdadfg pdadfgmf mf sglga. sglga. Lgj kmk admydng admydngnbg nbgm m agmgo agmgodr  dr  edmcdrumf edmcdr umf adanugt adanugt bdputusgm bdputusgm umtub admfgtur jgng ndrcgsgrbgm ndrcgsgrbgm bdkmfkmgm kmvdstir, ygktu cdmfgm egrg admkmfbgtbgm jgng cgjga jgpirgm bdugmfgm sdlkmffg adandrkbgm cgyg tgrkb ngfk km kmvds vdsti tirr umtu umtub b admg admgmg mgab abgm gm aicgj aicgj.. Agmg Agmgod odrr cdmfg cdmfgm m bdpd bdpdak akjk jkbgm bgm sg sglg lga a ygmf ygmf tkmf tkmffk fk admcgpgtbgm bdumtumfgm cgrk agmgodadm jgng cdmfgm tuougm admogfg lgrfg sglga tdtgp tkmffk sdrtg admkmfbgtbgm mkjgk lgrfg sglga adrdbg. Lgskj pdmdjktkgm pdmdjktkgm Gjvds (>07>) admdaubgm admdaubgm nglwg bdpdakjkbgm bdpdakjkbgm agmgodrkgj agmgodrkgj ndrlunumfgm mdfgtkh  cdmfgm agmgodadm jgng. Pdrusglggm ygmf adapumygk bdpdakjkbgm sglga agmgodr ygmf rdmcgl, adau ad aumfb mfbkm kmgm gm gc gcgm gmyg yg pdrk pdrkjg jgbu bu ipirt ipirtum umks kstk tkb b sdlk sdlkmff mffgg agmgo agmgoda dadm dm jgng jgng gbgm gbgm admk admkmf mfbgt bgt.. 3

 

Pdmdjktkgm kmk oufg ckcubumf Gjziunk (>078) ygmf ndroucuj ‚Iwmdrslkp Utrueturd gmc Dgrmkmfs  Agmgfdadmt‑. Pdmdjktkgmmyg ckjgbubgm ck mdfgrg ndrbdangmf ygktu Oircgmkg. Agmgodadm jgng

ckubur cku bur cdmfgm cdmfgm ckser ckserdtkimg dtkimgry ry geerugjs geerugjs cgrk aicdj oimds. Lgskj pdmdjktkgm admumoubbgm nglwg bdpdakjkbgm agmgodrkgj adakjkbk pdmfgrul mdfgtkh tdrlgcgp bugjktgs pdjgpirgm bdugmfgm ygmf grtkmyg pgcg tkmfbgt bdpdakjkbgm ygmf jdnkl ndsgr gbgm ndrpitdmsk admfurgmfk agmgodadm jgng.

>.5 >.5

Bdpd Bdpdak akjk jkbg bgm m Kmstk Kmstktu tusk skim imgj gj Sdrl Sdrlgc gcgp gp Agmg Agmgod odad adm m Jgng Jgng

Bdpdak Bdp dakjkb jkbgm gm kmstkt kmstktusk uskimgj imgj oufg oufg ndrtgm ndrtgmffu ffumf mf ogwgn ogwgn adagmt adagmtgu gu agmgod agmgodadm adm.. Kmvdst Kmvdstir  ir  kmstkt kms tktusk uskimgj imgj adakjk adakjkbk bk bugjktg bugjktgss sdpdrt sdpdrtkk bdgljk bdgljkgm, gm, prihds prihdskim kimgjk gjksad sad cgm suandr suandr cgyg cgyg ygmf adaumfbkmbgm adaum fbkmbgm umtub admfiptkagjb admfiptkagjbgm gm pdagmtgugm. pdagmtgugm. Cdmfgm bdpdakjkbgm bdpdakjkbgm sglga ygmf ndsgr  gbgm admfurgmfk tkmcgbgm ipirtumkstkb ijdl agmgodr. Ndrcgsgrbgm pdmdjktkgm cgrk Jgssiudc dt gj. (>076) ygmf admfuok ngfgkagmg pdmfgrul iwmdrslkp strueturd tdrlgcgp dgrmkmfs agmgfdadmt . Pdmdjktkgm kmk adapribskbgm vgrkgndj strubtur bdpdakjkbgm admogck tkfg vgrkgndj jgkmmyg ygktu bdpdakjkbgm bimsdmtrgsk, bdpdakjkbgm bdjugrfg cgm bdpdakjkbgm kmstktuskimgj. Lgskj tdaugm kmk admumoubgm nglwg sglga kmstktuskimgj ygmf bdekj tkcgb cgpgt admfurgmfk prgbtkb bdeurgmfgm, mgaum mga um pdmkmf pdmkmfbgt bgtgm gm sglga sglga ijdl ijdl kmvdst kmvdstir ir kmstkt kmstktusk uskimgj imgj gbgm gbgm admkmf admkmfbgt bgtbgm bgm bkmdro bkmdrogg cgm gbgm tdrjkngt cgjga pdagmtgugm bdfkgtgm agmgod

4

 

NGN KKK PDMTSTP

Pdmd Pdmdjk jktk tkgm gm km kmkk

ndrt ndrtuo uoug ugm m

admf admfuo uokk

pdmf pdmfgr grul ul jdvdrgfd, bdpda bdpdakj kjkb kbgm gm agmg agmgod odrk rkgj, gj,

bdpdakjkbgm kmstktuskimgj  tdrlgcgp agmgodadm jgng pgcg pdrusglggm  pripdrty cgm rdgj dstgtd cdmfg cdmfgm m admf admffu fumgb mgbgm gm sg sgap apdj dj sdng sdngmyg mygb b 53 pdrus pdrusgl glgg ggm m pgcg pgcg pdrk pdrkic icdd >0 >073 73-> ->07 0707073->07073->07074) & Mgz dt gj. (>077) ygmf admygtgbgm nglwg uburgm pdrusglggm tkcgb adakjkbk pdmfgrul skfmkhkbgm tdrlgcgp agmgodadm jgng. Lgskj kmk tkcgb  sdogjg sdo gjgm m cdmfgm cdmfgm pdmdjkt pdmdjktkgm kgm Gjk dt gj.,(> gj.,(>074 074)) nglwg nglwg uburgm uburgm pdrusg pdrusglgg lggm m ndrpdm ndrpdmfgr fgrul ul piskt pisktkh  kh  tdrlgcgp agmgodadm jgng. Pdrusglggm ndsgr admflgcgpk jdnkl ngmygb tdbgmgm cgrk kmvdstir, bdau bdauck ckgm gm admf admfung ungl l jgpir jgpirgm gm bdugm bdugmfg fgm m umtub umtub admu admumo moub ubbgm bgm pdmc pdmcgpg gpgtg tgm m pi pisk sktk tkhh gtgu gtgu  pdmkmfbgtgm pdmcgpgtgm.

8

 

CGHSG^ PTUSGBG

Ueitt, V. ^. (>077). Hkmgmekgj Geeiumtkmf Sldiry (Xij. XK). Egmgcg? Pdgrsim.  Mgz, K., Nlgttk, B., Flghiir, G., & Lusdkm, L. (>077). Kapget ih hkra skzd gmc egpktgj strueturd im dgrmkmfs agmgfdadmt? Dvkcdmed hria Pgbkstgm.  Kmtdrmgtkimgj Oiurmgj  ih Eimtdapirgry Nuskmdss Utuckds, >(7>), >>-57. Jgzzda Jgz zda,, U., & Okj Okjgmk gmk,, H. (>0 (>0707 (>07>) >).Gustrgjkgm . Iwm Geeiumtkmf, gmc Hkmgmed.

Ugjdda dda Ugj Ugjda da Gjz Gjziunk iunk,, D. (>0 (>078) 78).. Iwm Iwmdrs drslkp lkp str struet ueturd urd gmc dgr dgrmkm mkmfs fs agm agmgfda gfdadmt dmt?? Ugj dvkc dv kcdm dmed ed hr hria ia Oi Oirc rcgm gm..  Kmtdrmgtkimgj Oiurmgj ih Geeiumtkmf & Kmhiragtkim  Agmgfdadmt , >3(>), 754-787. Jgssiu Jgs siudc, dc, M., Ndm ^dodn Gtt Gttkg, kg, A., & Ugs Ugssk, sk, L. (>076) (>076).. Dgr Dgrmkm mkmfs fs agm agmgfd gfdadmt admt gmc iwmdrs iwm drslkp lkp str struet ueturd urd km dad dadrfk rfkmf mf agr agrbdt bdt?? Dvk Dvkcdm cdmed ed hri hria a ngmb ngmbkmf kmf kmc kmcust ustry. ry.  Agmgfdrkgj Hkmgmed, 35(70), 7776-7758. Oknrkj, G. G. (>074). Sld Dhhdet ih Nigrc tld Ukzd gmc Guckt Eiaakttdd tld Ukzd im Dgrm Dg rmkkmf mfss Agmg Agmgfd fda admt dmt km Mk Mkfd fdrrkgm Eims Eimsua uadr dr Kmc mcus usttrkds kds Eiap Eiapgm gmkd kdss .  Kmtdrmgtkimgj Oiurmgj ih Kmmivgtkvd ^dsdgrel gmc Cdvdjipadmt . Gjk, T., Miir, A., Blurslkc, A. B., & Aglaiic, G. (>074). Kapget ih hkra skzd im dgrmkmfs dgrmk mfs agmgfdadmt? agmgfdadmt? G stucy ih tdxtk tdxtkjd jd sdeti sdetirr ih Pgbks Pgbkstgm. tgm.  Duripdgm Oiurmgj ih  i h   Nuskmdss gmc Agmgfdadmt , 6 (>