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Model Revisi Keyakinan Dan Keputusan Audit: Suatu Pengujian Eksperimental, Tri Ika Ayuananda, Intiyas Utami

Jurnal Akuntansi dan Keuangan Indonesia

The purpose of the research is to assess the recency effect about sequence, manner of presentation and form of information on audit decisions when the information is presented sequentially or simultaneously. Recency effect is a biased decision of the auditor when information is given in sequence and auditors tend to weigh the last information greater than the earlier information. The research used a 2x2x2 experimental design with 80 participants between the subject of undergraduate students majoring in accounting. The results of the research showed that: (i) belief revision occurs when information is presented in the sequential method; and (ii) in …

Keahlian Auditor Dan Turnover Intention Sebagai Mediasi Determinan Kinerja Auditor, Ceacilia Srimindarti, Pancawati Hardiningsih, Rachmawati Meita Oktaviani

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention …

Pengaruh Konsentrasi Kepemilikan Keluarga Dan Internet Financial Reporting (Ifr) Terhadap Asimetri Informasi, I Putu Yogi Virgiawan, Vera Diyanty

Jurnal Akuntansi dan Keuangan Indonesia

This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm’s information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.

Perilaku Anomali Pasar Atas Akrual Konformitas Akuntansi-Pajak Dalam Konteks Modernisasi Sistem Perpajakan Di Indonesia, Sigit Wahyu Kartiko, Hilda Rossieta, Ratna Wardhani

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is …

Pengungkapan Emisi Gas Rumah Kaca, Kinerja Lingkungan, Dan Nilai Perusahaan, Dian Yuni Anggraeni

Jurnal Akuntansi dan Keuangan Indonesia

The objective of this study is to investigate the impact of greenhouse gas (GHG) emissions disclosure and environmental performance on firm value, and then it examines the role of environmental performance in moderating the relationship between them. The analysis of this study uses moderated regression analysis with panel data. The sample consists of firms that listed in PROPER’s rank and BEI for 2010-2013. Consistent with legitimacy and signaling theory, the results show that GHG emissions disclosure has a positive impact on firm value, while environmental performance does not, except for the gold rank. Then, the PROPER’s rank that is a …

Oil Exploration Economics: Empirical Evidence From Indonesian Geological Basins, Hari Patria, Vid Adrison

Economics and Finance in Indonesia

Oil exploration has been subject to economic research for decades. Earlier studies of exploration models are mostly discussed the behavior of exploration at the macro-level analysis such as field, firm, region, and continental. This paper then focuses on the geological and economic factors that determine the well-drilling decision at the micro-level using disaggregated panel data of 32 geological basins in Indonesia over the period of 2004-2013. This study shows that the number of drilled wells is determined significantly by the lag of success rate, lag of discovery size, lag of global oil price, and regional location of geological basin.

Managing Productivity In The Infrastructure Sector: A Case Study From Indonesia, Eric R. W. Knight

Economics and Finance in Indonesia

This paper considers the nature of assessing productivity and effectiveness in infrastructure investment in the context of governments increasing investment in new infrastructure. Taking the case of energy infrastructure investment within Indonesia, this paper makes three contributions: (i) develops a model for assessing infrastructure productivity based on landscape, regime and niche-level changes, (ii) suggests the interconnection between these levels based on sequencing multi-level changes over time, and (iii) shows the role of supply and demand side initiatives in enabling new infrastructure investment is evaluated.

Technical Efficiency Levels Of Rural Banks (Bprs) In West Java: A Stochastic Frontier Approach, Putu Natih

Economics and Finance in Indonesia

There is considerable evidence from around the world to support the idea that access to formal financial services is a key factor towards achieving poverty alleviation. The government of Indonesia has placed high importance on the issue of improved access to financial services and one feels that it would be appropriate to begin the process of analyzing effective financial inclusion initiatives with the existing Bank Perkreditan Rakyat (BPR) system. BPRs have long been an integral part of Indonesia's financial, economic, and social development. This research is focused on BPRs in West Java. In this research, the writer evaluates BPR performance …

State V. Hirschi Respondent's Brief Dckt. 43471

Not Reported

No abstract provided.

Testing The Efficacy Of Lsn2463359, A Metabotropic Glutamate 5 Receptor Positive Allosteric Modulator, In Animal Models Of Schizophrenia, Dierdre M. Freamon

Seton Hall University Dissertations and Theses (ETDs)

For many years the dominant theory surrounding the cause of schizophrenia was focused on elevated dopamine levels found in critical areas of the brain. Recently a new theory has emerged pointing to elevated glutamate levels resulting from hypofunction of NMDA receptors and hypoactivity of GABAergic neurons which normally inhibit glutamatergic cells in a tonic manner. Therefore, while traditional antipsychotics directly block dopamine receptors, some of the newly generated compounds are designed to modulate glutamate to normal levels.

I propose testing the efficacy of the metabotropic glutamate 5 receptor modulator LSN2463359, previously shown to act as an indirect agonist of the …

‘Turnover-Related-Premium’, ‘Rebate’ And ‘A Charge Other Than Commercial Margin’. The Principle Expressed In Resolution Of Supreme Court Of Poland Of 18.11.2015 (Iii Czp 73/15) And Its Practical Application, Joanna Affre, Piotr Skołubowicz

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article weighs arguments essential for the answer to the juridical question, which the Supreme Court of Poland has been asked, whether rebate is a “charge other than commercial margin” from Article 15 par. 1 p. 4 of the Act on Combating Unfair Competition. Authors agree with the Supreme Court that the rebate is not a charge other than commercial margin, although they express doubts concerning statement that not every turnover-related-premium is a rebate. Furthermore, authors analyse judicature’s assessment of the practice of including various premiums/ bonuses/discounts in contracts and conditions which have to be fulfi lled to assess them …

If You Can’T Beat Them, Join Them Lawfully – Consortium Bidding In The View Of The Polish Competition Act, Małgorzata Salitra

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article presents some problematic issues due to the assessment of consortium bidding in the view of the Polish Competition Act. Competition law does not forbid consortium bids. Consortium bids can often be organised in a way that complies with competition law. The paper show that consortium bidding may give rise to competition concerns when one consortium member or a subset of the consortium members could fulfil the requirements of the tender competition or the contract on its own. The next part focus to identify the pro-competitive benefits that result from joint bidding and assess whether those pro-competitive benefits outweigh …

Case Comment To The Judgment Of The European Court Of Human Rights Of 2 October 2014 In Case Delta Pekárny A.S. V. The Czech Republic (Application No. 97/11), Bartosz Turno, Emilia Wardęga

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

No abstract provided.

Case Comment To The Judgement In Case C-583/13 P Deutsche Bahn Ag And Others V. Commission, Katarzyna Manteuffel

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

No abstract provided.

Hubungan Keterampilan Metakognitif Dan Kemampuan Berpikir Kritis Dengan Hasil Belajar Biologi Siswa Sma Dalam Pembelajaran Problem Based Learning (Pbl), Eva Nurul Malahayati, Aloysius Duran Corebima, Siti Zubaidah

Jurnal Pendidikan Sains

The objectives of this study are to analyze: (1) the correlation of metacognitive skill and critical thinking ability with biology student learning outcomes experiencing study of Problem Based Learning, and (2) the contribution of metacognitive skill and critical thinking ability towards students’ Biology learning outcomes. Data analysis by double linear regression technique showed that: (1) there is a correlation between metacognitive skill and critical thinking ability with biology student learning outcomes, and (2) the critical thinking ability give more contribution than metacognitive skill toward students’ Biology learning outcomes.

Pengembangan Perangkat Pembelajaran Materi Dunia Tumbuhan Menggunakan Model Pembelajaran Inkuiri Terbimbing Untuk Siswa Sma, Ifa Muhimmatin, Ibrohim Ibrohim, Muhammad Amin

Jurnal Pendidikan Sains

The research aim is to produce a competent teaching material in the subject of Plantae regnum with guided inquiry model for ten graders of SMAN 1 Ngunut. 4D development models from Thiagarajan was used. Teaching materials were validated and applied to students in ten graders of SMAN 1 Ngunut. The assessing result of experts expressed that teaching’s material is valid. The result of development test in ten graders expressed that LKS and assessment are valid. Important note from development test was used to complete the quality of teaching’s material.

Pengaruh Strategi Pembelajaran Problem Based Learning Dan Inkuiri Terbimbing Terhadap Keterampilan Metakognitif, Berpikir Kritis, Dan Hasil Belajar Kognitif Siswa Sma, Riski Fitriyani, Aloysius Duran Corebima, Ibrohim Ibrohim

Jurnal Pendidikan Sains

The purpose of this study is to determine the effect of Problem Based Learning (PBL) strategy and guided inquiry towards metacognitive skills, critical thinking, and cognitive learning outcomes students. This research uses an experimental class that uses Problem Based Learning (PBL) strategy and guided inquiry, and class control using conventional learning strategy. Analysis of data using Anacova after normality and homogeneity test carried out. The results showed that: (1) Problem Based Learning (PBL) strategy influenced the metacognitive skills of students at SMAN Ambulu-Jember, (2) Problem Based Learning (PBL) strategy to influence critical thinking of students at SMAN Ambulu-Jember, (3) Problem …

Black-Tailed And White-Tailed Jackrabbits In The American West: History, Ecology, Ecological Significance, And Survey Methods, Matthew T. Simes, Kathleen M. Longshore, Kenneth E. Nussear, Greg L. Beatty, David E. Brown, Todd C. Esque

Western North American Naturalist

Across the western United States, Leporidae are the most important prey item in the diet of Golden Eagles (Aquila chrysaetos). Leporids inhabiting the western United States include black-tailed (Lepus californicus) and white-tailed jackrabbits (Lepus townsendii) and various species of cottontail rabbit (Sylvilagus spp.). Jackrabbits (Lepus spp.) are particularly important components of the ecological and economic landscape of western North America because their abundance influences the reproductive success and population trends of predators such as coyotes (Canis latrans), bobcats (Lynx rufus), and a number of raptor species. …

Analysis Of Issues Related To Regulation On Relations Between Suppliers Of Food And Agricultural Products And Multiple Retailers, Based On Solutions Proposed In Bill On Unfair Commercial Practices Submitted By The Polish Peoples’S Party, Joanna Affre

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

Article contains review of the solutions included in bill on combating the unfair commercial practices of the entrepreneurs conducting trade of agricultural and food products, against the suppliers of those products, submitted during the previous cadence of Polish Parliament by the group of deputies of Polish People’s Party. Authors assess the bill critically, as drawn up inappropriately, not suiting the current law system and establishing the state control over the process of contracting on food market sector. The Article describes the “unfair commercial practices”, in particular the new way of regulation on the issue of the slotting fees. Authors analyse …

Foreword: “Irish History Is Not A Closed Shop”: A Multidisciplinary Approach To Ireland’S Discourses Of Otherness, Encarnación Hidalgo-Tenorio

Irish Journal of Applied Social Studies

No abstract provided.

The Influence Of Presidential Rhetoric On Public Perception Of Drugs And The Government’S Handling Of The "War On Drugs" In The United States, Nolan Kuenzi

University Honors Theses

There has been a massive rise in the prison population over the last several decades, in the United States, due to the ongoing "War on Drugs." This "War on Drugs" has had an especially negative impact on poor and minority communities. In order to better understand why this "War on Drugs" has occurred this thesis illustrates the potential mechanisms through which the drug related rhetoric of presidents might have influenced the public's perception of the drug issue and the government’s handling of it in the United States. To illustrate these mechanisms a literature review related to this topic is completed …

The Treatment Of A Large And Deeply Seated Left Cerebral Cavernous Malformation: A Casereport, Chui-Lee Wong, Jin-Shan Huang

Rehabilitation Practice and Science

Cerebral cavernous malformations (CCMs) are congenital vascular anomalies that are not visualized on angiography. However, computed tomography (CT) and magnetic resonance imaging (MRI) scans have highly increased the detection rate and the understanding of these lesions. CCMs have characteristic MRI findings, which facilitate differential diagnosis radiologically. CCMs are classified into 4 categories, according to their MRI and pathological characteristics. In addition, the nature history and the bleeding risk of each category of CCMs are different and critical in decision making regarding treatment. We report the case of a 73 years old female patient who presented with a history of mild …

The Effects Of Chin-Tuck Position In Stroke Patient With Dysphagia Evaluated By Fiberoptic Endoscopy, Yuyu Chen, Tienwen Chen, Maohsiung Huang

Rehabilitation Practice and Science

Background and Purpose: Dysphagia is a frequent symptom after stroke. Dysphagia increases the risk of aspiration pneumonia, malnutrition, and is associated with poor prognosis. Fiberoptic endoscopic evaluation of swallowing (FEES) is a suitable method for dysphagia assessment after acute stroke. Chin-tuck position has been used in dysphagia patients to prevent aspiration during swallowing. But the combined application of these promising modalities has rarely been studied. We aimed to evaluate the effects of chin-tuck position in stroke patient with dysphagia evaluated by fiberoptic endoscopy. Methods: A total of 34 consecutive patients with first stroke were enrolled. FEES after swallowing was done …

Building A Clinical Decision Support System For Prescription Of Assistive Technology: An Example Of Wheelchair Prescription, Pei-Chin Chou, Wen-Chou Chi, Hsin-Shui Chen, Wen-Yih Hsieh, Wang-Che Li

Rehabilitation Practice and Science

Background and Purpose: The application of assistive technology has recently been paid attention to with the benefit of social welfare. However, less systematic and comprehensive consideration has been given to the prescription of assistive devices. Moreover, the efficacy of assistive devices has not been systematically examined yet due to the lack of integration of related information. Methods: This study firstly interviewed clinical assessors for assistive technology by field research. As users participated periodically, object-oriented systems development methodology and case diagram were used as a design tool to build a prototype system. Finally, web applications were built in Oracle database by …

Determinants Of Firm Innovation In Indonesia: The Role Of Institutions And Access To Finance, Edo Mahendra, Ubaidillah Zuhdi, Ratnawati Muyanto

Economics and Finance in Indonesia

This paper investigates the determinants of firm innovation in Indonesia. Using quality of local regulations index constructed by the Indonesia's Regional Autonomy Watch (KPPOD) as measure of institutions, We found that better institutional quality at the local level was associated with more innovation and that firms experiencing major obstacle in access to finance were less likely to innovate. Access to finance is more critical for small and medium enterprises (SMEs) whereas institutional quality is more important for large firms. The positive impact of better institutions on innovation is asymmetrically distributed. Better local institutional quality disproportionately benefited non-constrained firms.

Unequal Impact Of Price Changes In Indonesia, Ruly Pratikno, Mohamad Ikhsan

Economics and Finance in Indonesia

The main idea of this study is to determine the impact of relative inflation on poverty incidents and to investigate whether inflation inequality has occurred in Indonesia. Interesting results were found at regional level. Firstly, Jakarta had different poverty response with respect to price increases. Processed food and transportation inflation were more imperative for the poor in Jakarta. Secondly, the poor in province with low poverty figures were more prone to inflation. In general, the results show that food inflation has the major adverse impact on the poor. Moreover, we found that inflation in Indonesia has not been pro-poor.

Life History, Burrowing Behavior, And Distribution Of Neohermes Filicornis (Megaloptera: Corydalidae), A Long-Lived Aquatic Insect In Intermittent Streams, Matthew R. Cover, Jeong Ho Seo, Vincent H. Resh

Western North American Naturalist

Several species of fishflies (Megaloptera: Corydalidae: Chauliodinae) have been reported from intermittent streams in western North America, but the life histories and distributions of these species are poorly understood. We studied the life history ofNeohermes filicornis (Banks 1903) for 2 years in Donner Creek (Contra Costa County, California), a small intermittent stream that flows for 5–7 months per year. Neohermes filicornis had a 3–4-year life span and larval growth was asynchronous. Analysis of gut contents showed that larvae were generalist predators of aquatic insect larvae including Diptera, Ephemeroptera, and Plecoptera. Final instars dug pupal chambers in the streambed and …

Extending Copyright Protection To Combat Free-Riding By Digital News Aggregators And Online Search Engines, Nancy J. Whitmore

Catholic University Journal of Law and Technology

No abstract provided.

Automatic Detection And Quantification Of Bluff Erosion Events In Single Image Series, Martin D. Hellwig

Graduate Masters Theses

Many communities along coastlines and riverbanks are threatened by water erosion and hence an accurate model to predict erosion events is needed in order to plan mitigation strategies. Such models need to rely on readily available meteorological data that may or may not be correlated with the occurrence of erosion events. In order to accurately study these potential correlations, researchers need a quantified time series index indicating the occurrence and magnitude of erosion in the studied area. We show that such an index can be obtained by creating and analyzing a single image series using relatively cheap consumer grade digital …

Environmental Dimensions Of Colonial Settlement: A Palynological Investigation Of La Cienega, New Mexico, Kyle W. Edwards

Graduate Masters Theses

Using palynological data, this project explores how changing land use practices associated with successive waves of colonial settlement shaped local environments in La Cienega, New Mexico. This is accomplished by linking collected pollen data to known historic occupations beginning with pre-colonial Puebloan populations and continuing through the present day, encompassing both Hispanic and Anglo-American colonial occupations. The data were collected from a single sediment core taken at a small pond located within La Cienega. Pollen from 12 samples was analyzed, providing a 600-year record of changes within local plant communities. The collected data are interpreted in relation to known archaeological …