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Manfaat Kandungan Informasi Amortisasi Goodwill Dalam Laporan Keuangan, Anggara A. Anindhita, Dwi Martani

Jurnal Akuntansi dan Keuangan Indonesia

Indonesian GAAP No.22 Accounting fo r Business Combinations requires that goodwill arises from acquisition should be amortized over its economic life for 5 years, or can be extended fo r maximum 20 years if there is any proper reason. Meanwhile, Statement o f Financial Accounting Standard (SFAS) No. 142 Good­ will and Other Intangible Assets and International Financial Reporting Standards (IFRS) No. 3 Business Combinations had changed the requirement o f accounting treatment fo r goodwill. They require that goodwill should not be amortized, but is subject to impairment test periodically. The reasons o f this treatment are that the …

Evaluasi Manajemen Risiko Kantor Akuntan Publik (Kap) Dalam Keputusan Penerimaan Klien Berdasarkan Pertimbangan Dari Risiko Klien, Risiko Audit Dan Risiko Bisnis Kap, Ludovicus Sensi

Jurnal Akuntansi dan Keuangan Indonesia

The objective of this research is to understand the risk management factors which should be performed by the accountingfrm in the process ofclient acceptance decision by considering of three risks factors: Client Risk, Audit Risk and Auditor s Business Risk. The client risk was determined by management integrity valuation and client’s business risk, meanwhile, the audit risk was determined by the nature of the audit engagement, related parties transactions, client’s prior knowledge and ex­ periences, and also from the deep understanding of auditors in regards to the error andfraud which is possible performed by the client. Furthermore, auditor s business …

Electronic Disclosure Pada Perusahaan Telekomunikasi Asia Pasifik Di New York Stock Exchange (Nyse), Fiqi Ardiansyah Kesumajuda

Jurnal Akuntansi dan Keuangan Indonesia

The aims o f the research is to measure the level o f disclosure by creating index with the purpose o f evaluating electronic disclosure practicing in Asean com­ panies, especially fo r emiten in telecommunication industry that listed in NYSE. Electronic disclosure that form electronic disclosure rankings between emiten show that there is low disclosure fo r electronic disclosure and also low disclosure fo r level o f company’s qualitative information especially information about corporate gov­ ernance, corporate responsibility and ethical code o f the companies. However, the disclosure about background o f the company, financial data, media center, …

Pengaruh Dividen Tunai Dan Ukuran Perusahaan Pada Industri Manufaktur Terhadap Perilaku Investor, Ni Made Ria, Nurul Husnah

Jurnal Akuntansi dan Keuangan Indonesia

The aim o f this research is to identify the relationship between the decision about how often the investor doing the transaction (transaction frequency) on a company share with the amount of cash dividend, using proxy dividend per share and dividend yield, and the size o f company with the differences in manufacturing industry sector as a control variabel. This research using logit model. The result for dividend cash variabel is not supporting the hypothesis. The result is the lower the dividend per share, the more frequently investor to do the transaction. For the size o f the company, the …

Analisis Pengungkapan Laporan Keuangan Perusahaan Pembiayaan, Intan Herlina Oktaviani, Dwi Martani

Jurnal Akuntansi dan Keuangan Indonesia

The aims of the research is to provide empirical evidence about financial statement disclosures of multifinance companies and the factors that determines the disclosure level. The multifinance companies are unique industries because there have various product of financing like leasing, installment sales and borrowing. fhe research examines disclosure level of multifinance company that listed in the database Directorate General Financial Institutions, Ministry of Finance. We use financial statement in 2003 and 2004. The research use the regulation of Directorate General Financial Institution number 1500/2005, financial accounting standard for leasing and factoring as a disclosure guideline, because there is no specific …

Chemical Agents And "Expanding" Bullets" Limited Law Enforcement Exceptions Or Unwarranted Handcuffs?, Kenneth Watkin

International Law Studies

No abstract provided.

Masking Material As A Form Of Food Storage In Tiarinia Cornigera And Micippa Platipes (Brachyura, Majidae), J. Kyomo

Tanzania Journal of Science

Masking or decorating, which means attaching materials to the body, was investigated in two spider crabs Tiarinia cornigera and Micippa platipesin the subtropical waters of Okinawa, Japan. This life strategy was compared between sites over a period of time. All crabs of different ages and sizes attached materials, in one combination or the other, on their bodies proportionate to their carapace sizes. Older or larger crabs had their carapaces more completely covered with the materials than young or smaller crabs. Similar materials were found at all sites and had equal selective precedences by crabs. Red algae, particularly Gelidiella sp, was …

Varietal Role In The Management Of The Larger Grain Borer, Prostephanus Truncatus (Horn) In Stored Maize, C. P. Rugumamu

Tanzania Journal of Science

The study determined the amount of haemolymph vitellogenin (Vg) of the Larger Grain Borer (LGB), Prostephanus truncatus (Horn) vitellogenic females reared on different maize varieties. The varieties were ZM 521, ZM 421, ECAVL1-DLN, WEEVIL A, LOCAL 1 and LOCAL 2. Sodium Dodecyl Sulphate-Polyacrylamide Gel Electrophoresis (SDS - PAGE) was conducted on the insect haemolymph. F1 LGB adults from each variety were used to determine Indices of Susceptibility (IS) of the varieties to the insect pest attack. Percentages of Vg from female insects and IS were in the order ZM 521>ZM 421> ECAVL1-DLN>WEEVIL A >LOCAL 1>LOCAL 2. Weight …

Thermal And X-Ray Investigations Of Kowak Clay In Northwestern Tanzania And Its Possible Industrial Use, E. H. J. Lugwisha

Tanzania Journal of Science

A study of some properties of clays collected from selected sites in Kowak deposit in Tarime District was carried out in order to assess their suitability as raw materials in ceramic and its related industries. The silica (SiO2) content in the clays is predominant, and is about 66.89% followed by alumina (Al2O3) that is 20.2%. Haematite (Fe2O3) was found to be the third in abundance with an average of 3.58%. Other constituents are present in small proportions. Water loss at 105 oC lies between 2.70% and 2.76%. DTG, TG, XRD techniques and chemical analyses studied by AAS method were used …

Properties Of Fired Bodies Made From Tanzanian Talc-Clay Mixes For Ceramic Applications., E. H. J. Lugwisha

Tanzania Journal of Science

Fired properties of talc-clay mixed bodies of different compositions were investigated for ceramic applications. Clays from Pugu and Malangali and talcs from two different sites in Kikombo deposits in Dodoma Region were used. Chemical analyses, X-ray analysis and Differential Thermal analysis for clays and talcs were used for the characterisation. Moulded mixed samples of clay and talc dried at room temperature at 1100C for 24 hours were fired at 1200, 1250, 1300 and 13500C for 6 hours. Both clay deposits consist mainly of kaolin. Talc1 - T1 is of higher purity than Talc - T2. Furthermore, the percentage shrinkage of …

Assessment Of The Status Of Lates Stappersii (Centropomidae) Stock In Lift-Net Fishery In Lake Tanganyika, Kigoma, Tanzania, I. A. Kimirei, Y. D. Mgaya

Tanzania Journal of Science

An assessment of the status of Lates stappersii (Boulenger, 1914) stock in the lift-net fishery in Lake Tanganyika, Kigoma area, was carried out from January to December 2003. Results indicated that breeding is seasonal with peaks in February, July-August and December, and so was catch composition, with peaks in March, May and July–August that followed the abundance of its prey, Stolothrissa tanganicae. Catch per unit effort was similar between wet and dry seasons and peaked synchronously at all study sites probably as an indication of its abundance during those months; but also it could mean that the fishes were caught …

Vegetation Structure And Heavy Metal Uptake By Plants In The Mining-Impacted And Non Mining-Impacted Sites Of Southern Lake Victoria Wetlands, G. Y. S. Mtui, C. Mligo, M. K. D. Mutakyahwa, J. R. Ikingura

Tanzania Journal of Science

This study assessed the plant species composition and the heavy metal uptake by plants in the mining-impacted and non mining-impacted areas of the southern Lake Victoria basin. The vegetation of the wetlands was stratified into riverine forest, riverine thickets, swampy grassland, open woodland and floodplain grassland. Plant diversity at Nyamtukuza ranged between 2.34 to 2.70; at Geita was 2.29 to 2.57 and Mwakitolyo was between 1.08 to 1.70, which was significantly lower than the other two sites; whereas variation in plant species richness was not significant. TWINSPAN classification resulted into four clusters of the vegetation communities. Cluster A, a shrubby …

Coastal Tanzania, A New Home To The Living Coelacanth: An Oceanographic Analysis, N. Nyandwi

Tanzania Journal of Science

Coelacanth is no longer a new fish in Tanzania. After it was first discovered in September 2003 off Kilwa Masoko in southern Tanzania and with awareness campaigns, fishermen have reported further landings since, mostly in Tanga, northern Tanzania at Kigombe village. Analysis of habitat conditions suitable for the coelacanth indicates that the oceanography may just be right for the fish to have a permanent residence as opposed to the theory of drifters from a natural home elsewhere. At one time three specimens were captured together in the same net indicating that they formed a group. Oceanographic studies of the habitat …

Dar Es Salaam Water Supply Problems And Possible Solutions: Reflections, D Mashauri

Tanzania Journal of Engineering and Technology (TJET)

During the assessment of the manuscript, it was observed that the paper does not include an abstract. The document proceeds directry to the main content without providing a separate abstract that summarize the study's objectives, methodology, key findings and conclusions

A Pitfall Of Using Ultrasonography In Evaluating Ruptured Long Head Tendon Of The Biceps Brachii: A Casereport, Chien-Hung Shih, Chung-Che Lin, I-Ru Chen, Ya-Fang Lee

Rehabilitation Practice and Science

Musculoskeletal ultrasonography is a widely used diagnostic tool to visualize shoulder tendon pathology. The diagnostic accuracy for biceps tendon pathology is high. An empty groove may be seen when there is complete rupture, and the long head tendon markedly retracts into the arm. We report a case of ruptured tendon of the right biceps brachii in a 55-year-old male injured during pull-up exercise 2 years ago. Sonography demonstrated the presence of echoic material filling the bicipital groove. This material erroneously resembled the biceps tendon and resulted in a false first impression of intact tendon. However, a careful longitudinal scan failed …

Investigation Of The Probe Position For Ultrasonography Of The Long Head Of The Biceps Brachii Tendon, Yi-Pin Chiang, Min-Jung Hsu, Ying-Hung Liu, Chia Lee

Rehabilitation Practice and Science

Musculoskeletal ultrasound has been utilized in rehabilitation medicine for many years. However, the accuracy and speed of the examination are very operator-dependent. It is often difficult for inexperienced operators to locate target structures quickly. We therefore designed this study to determine the best positioning for the transducer to detect the tendon of the long head of the biceps brachii on shoulder ultrasonography.One hundred people (200 shoulders) were recruited, including 33 men and 67 women, with a mean age of 50.8±12.5 years. Patients sat upright with the arm flexed and the forearm supinated. The ultrasound transducer was placed on the anterior …

Rehabilitation Of Patients With Melas Syndrome: A Casereport, Chia-Sho Yang, Tsung-Ying Li, Shuu-Hai Jiang, Chang-Hung Hsu, Yaw-Don Hsu, Shin-Tsu Chang

Rehabilitation Practice and Science

MELAS (mitochondrial encephalomyopathy, lactic acidosis, and recurrent stroke-like episodes) syndrome is a mitochondrial disorder. Patients with mitochondrial myopathies typically have exercise-induced symptoms. Thus, patients are often advised to avoid exercise, which leads to deconditioning. Currently, the concept of aerobic exercise training as therapy for mitochondrial disease is not well established. We report the case of a patient with adult-onset MELAS, who responded positively to a low intensity rehabilitation program. Low intensity training was safe and significantly improved our patient's physical fitness. During the 20-month follow-up period, there was no significant reduction in muscle strength and function. Therefore, short-term endurance training …

Cooperative Conservation: Increasing Capacity Through Community Partnerships -- Interagency Volunteer Program: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Get Outdoors Nevada

• Volunteer database increased 8% over last quarter. Database now contains 2,923 records.
• Website activity increased, recording an average of 51,568 hits per month, with an average of 4,985 pages viewed per month (12.4% increase in pages viewed).
• Team charter approved and signed by federal managers and IVP team.
• Volunteer orientation and training in 11 subject areas delivered to 80 volunteers.
• Recognition Banquet and Awards Ceremony recognized 180 volunteers.
• Volunteer event list revised for 2007.

Oliver Ranch Science School Complex & Wild Horse And Burro Facility: Final Close-Out Report, Margaret N. Rees

Oliver Ranch Project

“The mission of the Red Rock Desert Learning Center is to instill stewardship and respect by increasing knowledge and understanding of the Mojave Desert ecosystems and cultures through a unique experiential discovery program.”

Interagency Science And Research: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Interagency Science and Research Strategy

• Completed draft review and analysis of 6 interagency and 2 single-agency science strategies.
• Developed an outline for a Southern Nevada Agency Partnership Science Strategy based upon these reviews.
• Initiated a beta-test of a science proposal review process.

Archaeological Inventory, Site Assessment, And Data Management, Lake Mead National Recreation Area And Parashant National Monument: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Archaeology

• Organized data from 129 features at St. Thomas into a comprehensive site record

• Reviewed more than 800 site records in ASMIS

• Completed Class 1 inventories for Capital Improvement and Lost City Projects

• Surveyed 585 acres for the NPS Andrus Burn Unit on the Shivwits Plateau

• Surveyed 330 acres for the Lost City Project

• Conducted an assessment of recent flood damage at the Willow Beach site

Lake Mead National Recreation Area Vegetation Monitoring And Management: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Vegetation Monitoring

Executive Summary

• Two new Weed Sentry research assistants were hired.
• Weed Sentry staff surveyed for exotic species on 89 miles of roads on NPS and BLM land and treated more than 21,000 exotic plants in incipient populations.
• A grid-based rare plant monitoring method was tested this quarter.
• A manuscript detailing vegetation succession on a water pipeline at Lake Mead NRA was submitted for review to the journal Crossosoma.
• New integrative projects undertaken this quarter included establishing a competition study between a native grass and the exotic Sahara mustard, salvaging plants for research purposes from private sites with permission from landowners, …

Lake Mead National Recreation Area Monitoring And Evaluation Of Sensitive Wildlife: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Wildlife Monitoring

• Research assistant hired for Relict Leopard Frog conservation project.
• High school minority intern hired to assist with research efforts.
• Nocturnal visual encounter surveys for Relict Leopard Frogs conducted at all established natural sites and at 6 of 7 translocation sites.
• Vegetation management conducted to decrease tamarisk cover along the stream at the Pupfish Refuge Spring – a Relict Leopard Frog translocation site.
• New draft guidelines and field count protocols developed for midwinter bald eagle count.
• Preliminary analysis and modeling of thrasher habitat selection conducted and sampling assessed
• Call-broadcast surveys for thrasher species conducted at 43 points countywide, focusing on vegetation …

Take Pride In America In Southern Nevada: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Anti-littering Programs

• Don’t Trash Nevada roll-out event held on October 12, 2006.

• Program website launched.

• 74 people have taken the on-line anti-litter and dumping pledge.

• Public-private partnership with Republic Services of Southern Nevada generated $11,917.97 in donations to Don’t Trash Nevada.

• Conducted 3 volunteer and 1 alternative workforce clean-ups this quarter.

• Fulfilled deliverable of 12 clean-ups for 2006 (9 volunteer / 3 alternative workforce).

• 16 volunteer clean-ups scheduled for 2007. • Two tons of agency-generated paper recycled this quarter, saving 14,000 gallons of water, 34 trees, and almost 8 cubic yards of landfill space.

• …

Afci Quarterly Input – Unlv October 1 Through December 31, 2006, Harry Reid Center For Environmental Studies. Nuclear Science And Technology Division

Transmutation Research Program Reports (TRP)

Quarterly report highlighting research projects, activities and objectives of the Transmutation Research Program at the Nuclear Science & Technology Division, Harry Reid Research Center.

The University of Nevada, Las Vegas supports the AFCI through research and development of technologies for economic and environmentally sound refinement of spent nuclear fuel. The UNLV program has four components: infrastructure, international collaboration, student-based research, and management and program support.

Cooperative Conservation: Increasing Capacity Through Community Partnerships: Cultural Site Stewardship Program: Quarterly Progress Report, Period Ending December 31, 2006, Margaret N. Rees

Cultural Site Stewardship Program

• The Cultural Site Stewardship Program now has 249 enrolled site stewards, an increase of 732% since program inception in 2004.

• Four training classes were held in 2006, adding 72 new stewards.

• Site Stewards reported 55 significant impacts during the 12-month period compared to 25 impacts during the same period last year.

Rehabilitation Of Middle-Aged And Elderly Patients With Rotator Cuff Tear, Chen-Liang Chou, Yuan-Yang Cheng, Ching-Chun Chen, Chia-Ling Chang, Tung-Fu Huang, Shun-Ping Cheng, Tcho-Jen Liu

Rehabilitation Practice and Science

Rotator cuff tear is one of the most common causes of shoulder disability in middle-aged and elderly people. Although many patients with rotator cuff tear have pain and dysfunction, there is a great variability in the clinical manifestations. The management of rotator cuff tear includes non-operative and operative methods. The purpose of this study was to evaluate the therapeutic effect of rehabilitation and to compare the rehabilitation effects between patients receiving operation or not.Twenty-two patients were enrolled in this study (13 operative and 9 non-operative). Each subject received rehabilitation therapy (including heat packing, TENS, massage, and therapeutic exercise) twice a …

Waveform Symmetry During The Habituation Process Of Sympathetic Skin Response, Wei-Ting Wu, Ya-Ping Huang, Chi-Lun Rau, Hao-Pai Ni, Shin-Liang Pan

Rehabilitation Practice and Science

For investigating autonomic function, sympathetic skin response (SSR) is usually used as a non-invasive test. In previous studies, SSR was applied in the patients with neurological diseases (such as stroke), and the amplitude of SSR was compared between the left and right hand (or foot). Most researchers used electrical limb stimulation to elicit SSR in both limbs. However, the symmetry of SSR in healthy subjects has not been well established. Besides, SSR testing may affect the symmetry of SSR. Moreover, although habituation phenomena are commonly seen during SSR testing, few studies have discussed the symmetry of SSR during repetitive SSR …

Retrospective Study Of Long-Term Medical Complications In Spinal Cord Injured Patients, Hui-Wen Yu, Su-Ju Tsai, Fan-Fei Tseng, Yu-Hui Huang, Ying-Ju Shih, Liu-Ing Bih

Rehabilitation Practice and Science

In order to determine the prevalence of medical complications after spinal cord injury, 52 patients who received regular follow up in a rehabilitation hospital (average 14.1 years) were studied. Medical records were reviewarticleed and analyzed, including demographic data, onset duration, neurological level, locomotion, reason for visiting doctor's office, rehospitalization, medication usage, and surgical intervention. The most common complication encountered was constipation (82.7%). Other common complications were neurogenic bladder dysfunction (80.8%), urinary tract infection (75.0%), musculoskeletal pain (71.2%), spasticity (67.3%) and gastrointestinal disturbance (51.9%). reviewarticleing the medical records in the most recent year, constipation was still the most common complication (46.2%). …

An Architecture For Intelligent Health Assessment Enabled Ieee 1451 Compliant Smart Sensors, Donald Albert Nickles

Theses and Dissertations

As systems become increasingly complex and costly, potential failure mechanisms and indicators are numerous and difficult to identify, while the cost of loss is very expensive - human lives, replacement units, and impacts to national security. In order to ensure the safety and long-term reliability of vehicles, structures, and devices attention must be directed toward the assessment and management of system health. System health is the key component that links data, information, and knowledge to action. Integrated Systems Health Management (ISHM) doctrine calls for comprehensive real-time health assessment and management of systems where the distillation of raw data into information …