Business Commons^™

Faktor-Faktor Yang Mempengaruhi Keberhasilanimplementasi Standar Akuntansi Pemerintahanberbasis Akrual : Sebuah Studi Empiris Pada Pemerintahan Kota Bogor, Marsdenia Marsdenia, Mutiha Arthaingan H

Jurnal Vokasi Indonesia

This research has objective to examine if factors Commitment to Organization, Human Resourses, Communication and Infrastructure influence the success of implemention of accrual basis in preparing local Government financial statement. This is a quantitative approach research which is used questionnaires to respondent research by using linier regression equation for analysis. The result is, only factors commitment and communication influenced the success of implementation process of accrual basis and factors human resources and infrastructure did not influenced the success of implementation.

Ujian On Line Dalam E-Learning: Perbandingan Ujianonline (Computer Based) Terhadap Ujian Tradisional (Paper Based), Heri Yuliyanto, Titis Wahyuni, Yulius Eka Agung Seputra

Jurnal Vokasi Indonesia

Spreading the uneven quality education in Indonesia is a national educational problems to be solved. Implementation of quality education largely implemented in Java, in the case of Indonesian citizens spread all over Indonesia, from Sabang to Merauke. All citizens of the Indondesia want to receive a quality education that is easily accessible at reasonable costs. One solution that can be used to solve the problem is e-learning. However, many factors must be considered in the process of long-distance pembejaran known as elearning, one of which is the process of evaluating learning outcomes. This article discusses the process of evaluation of …

Tata Kelola Dan Metode Promosi Industri Perbankandalam Meningkatkan Pemahaman Literasi Keuangan Nasabah, Deni Danial Kesa

Jurnal Vokasi Indonesia

A public company is in need of good corporate governance (GCG) and the right marketing strategy. This will affect the image of a company in attracting potential investors. Promotion methods and conditions of a bank will affect the height of low levels of financial literacy clients. When the portfolio shows that they are at risk of making errors of financial decision makers, customers tend to use the service at relatively liquid bank in consultation with adequate information services. Financial literacy services ease the burden on customers in choosing what the decisions related to the assets of its assets (Hackethal et …

Implikasi Komponen Perubahan Pajak Dalam Labaterhadap Persistensi Dan Peramalan Studi Terhadap Perusahaan Yang Terdaftar Di Bei Periode 2010-2013, Dewi Kartika Sari, Birawani Dwi Anggraeni, Sandra Aulia

Jurnal Vokasi Indonesia

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax …

Pengaruh Intrinsic Motivation Dan Innovationculture Terhadap Knowledge Tranfer Mahasiswa Dalam Pelaksanaan Magang, Erwin Harinurdin

Jurnal Vokasi Indonesia

There are two factors that encourage employees motivated in the work, which is intrinsic factor (motivator factors) and extrinsic (hygiene factors) (Herzberg, 1966) The purpose of this study was to determine whether the student intern intrinsic motivation has a positive effect on knowledge transfer, and for determine whether the innovative culture the organization has a positive effect on knowledge transfer student interns as well as to determine whether the innovative culture the organization has a positive influence on the intrinsic motivation of students internship. Berdasaskan test results using SEM known that intrinsic motivation is not proven to have influence postitif …

Membangun Kapabilitas Dan Strategi Keberlanjutanuntuk Meningkatkan Keunggulan Bersaing Pariwisata Bahari Indonesia, Diaz Pranita

Jurnal Vokasi Indonesia

As the largest archipelago in the world that lies across the equator and important trade lanes of the world, the Indonesian marine tourism potential is enormous, both in terms of natural and cultural wealth. The government's commitment to build a nautical expected to contribute to the development of nautical tourism. This study proposes sustainability (sustainability) as a strategic capability that needs to be owned tourism destination to be ahead of the competition as well as how to apply the concepts of sustainability in business srategi maritime tourism destination so that sustainability can be the identity and spirit together and become …

The Pursuit Of Consumer Happiness: The School Of Hospitality Leadership Stays On Trend With A Constantly Evolving Industry

DePaul Magazine

Established in 2009 with a $7.5 million grant from the Conrad N. Hilton Foundation, the School of Hospitality Leadership is growing quickly. One of the basics students learn is that part of creating an enjoyable hotel stay is meeting traveler expectations. Millennials and the influence of the shared economy are driving this evolution to redefine hotel and travel experience. Nicholas Thomas, assistant professor and director of the J. Willard and Alice S. Marriott Center for Student Development and Engagement at DePaul, and some of the school’s alumni explore a few of the many new trends that hotels are adopting in …

Dispatches From Donut Land

DePaul Magazine

Beavers Coffee & Donuts isn’t the only mobile donut shop in Chicago, but it was the first, and it’s still the only one making its tasty treats fresh to order. Co-owner and co-founder, Gabriel Wiesen's (BUS '08) little donut shop on wheels paved the way for a whole range of related endeavors: catering private events, franchise opportunities and Midwest Food Trucks, another of Wiesen’s ventures, which manufactures nearly half of the licensed food trucks in Chicago. He also launched the Illinois Food Truck Owners Association as a vehicle to amplify owners’ voices and advocate for their rights.

From The Editors, Herbert J. Mattord, Michael E. Whitman, Carole L. Hollingsworth

Journal of Cybersecurity Education, Research and Practice

Welcome to the second issue of the Journal of Cybersecurity Education, Research and Practice (JCERP).

Planning And Implementing A Successful Nsa-Nsf Gencyber Summer Cyber Academy, Bryson R. Payne, Tamirat Abegaz, Keith Antonia

Journal of Cybersecurity Education, Research and Practice

The GenCyber program is jointly sponsored by the National Security Agency (NSA) and the National Science Foundation (NSF) to help faculty and cybersecurity experts provide summer cybersecurity camp experiences for K-12 students and teachers. The main objective of the program is to attract, educate, and motivate a new generation of young men and women to help address the nationwide shortage of trained cybersecurity professionals. The curriculum is flexible and centers on ten cybersecurity first principles. Currently, GenCyber provides cyber camp options for three types of audiences: students, teachers, and a combination of both teachers and students. In 2016, over 120 …

Towards An In-Depth Understanding Of Deep Packet Inspection Using A Suite Of Industrial Control Systems Protocol Packets, Guillermo A. Francia Iii, Xavier P. Francia, Anthony M. Pruitt

Journal of Cybersecurity Education, Research and Practice

Industrial control systems (ICS) are increasingly at risk and vulnerable to internal and external threats. These systems are integral part of our nation’s critical infrastructures. Consequently, a successful cyberattack on one of these could present disastrous consequences to human life and property as well. It is imperative that cybersecurity professionals gain a good understanding of these systems particularly in the area of communication protocols. Traditional Transmission Control Protocol (TCP) and User Datagram Protocol (UDP) are made to encapsulate some of these ICS protocols which may enable malicious payload to get through the network firewall and thus, gain entry into the …

Threats To Information Protection - Industry And Academic Perspectives: An Annotated Bibliography, Michael E. Whitman, Herbert J. Mattord

Journal of Cybersecurity Education, Research and Practice

Threats to information assets have always been a concern to those responsible for making information useful and defending its value. The concepts of threat, threat agent, threat events and threat sources have evolved in recent years have very precise definitions. A summary of threat classification models used in academic research is provided along with a summary of recent industry threat assessment reports. Finally, the results from a recent study, 2015 SEC/CISE Threats to Information Protection Report Including a Current Snapshot of the State of the Industry, are given.

Legal And Regulatory Framework Of Nuclear Security In Indonesia, Dahlia Cakrawati Sinaga

International Journal of Nuclear Security

Nuclear security is one of the most important topics for regulatory purposes in Indonesia. Nuclear security measures exist to prevent, detect, and respond to unauthorized removal of radioactive material and the sabotage of nuclear and radiation facilities. Indonesia participates in bilateral and multilateral cooperation and international events such as the Nuclear Security Summit. Indonesia has also ratified several international instruments related to nuclear security. Based on commitment to international events and ratification, Indonesia has developed nuclear security infrastructures by strengthening legislation and regulation, enhancing building capacity, and strengthening equipment and facilities. Badan Pengawas Tenaga Nuklir (BAPETEN) is Indonesia’s nuclear energy …

Modified Fault Tree Method For Vulnerability Analysis Of Nuclear Medicine Facility Security System Case Study: Radiotherapy Facility, Sardjito General Hospital, Haryono Budi Santosa

International Journal of Nuclear Security

Assessing the vulnerability of physical protection systems (PPS) in nuclear medicine facilities is needed to prevent a security incident that could lead to the malicious use of nuclear material. Theft and sabotage of nuclear materials is becoming globally recognized. The current methods of assessing vulnerability tend to be oriented toward complex nuclear security; consequently, it is excessive to use such methods in simple facilities (i.e., radiotherapy facilities in hospitals).

The fault tree analysis is a method to assess vulnerability for a simple nuclear facility. The method’s primary events (i.e., basic events and undeveloped events) are able to accommodate fault causes …

Nuclear Security Culture And Batan’S Assessment: Batan’S Experience, Anhar R. Antariksawan

International Journal of Nuclear Security

Organizations should increase safety to minimize the harmful effects of nuclear materials. Additionally, organizations should take measures to protect security culture within the organization itself. This paper covers the National Nuclear Energy Agency of Indonesia’s (BATAN’s) promotion of nuclear security culture and self- assessment projects, which is based on the International Atomic Energy Agency’s (IAEA) methodology.

Table Of Contents

International Journal of Nuclear Security

No abstract provided.

From The Editor’S Desk

International Journal of Nuclear Security

No abstract provided.

Nuclear Security Risk Analysis: An Insider-Outsider Collusion Scenario, Mohammad A. Hawila, Sunil S. Chirayath

International Journal of Nuclear Security

This study analyses the vulnerability of the physical protection system (PPS) deployed at a hypothetical facility. The PPS is designed to prevent and eliminate threats to nuclear materials and facilities. The analysis considers possible outsider and insider threats. A modified adversary sequence diagram (ASD) evaluates threat pathways to test an insider-outsider collusion case. The ASD also measures the probability of adversary interruption by demonstrating the methodology for a typical nuclear facility.

Opportunities And Challenges In Developing Nuclear Security In Africa, James Larkin Mfr

International Journal of Nuclear Security

Those involved in nuclear security recognize that regions of significant instability in Africa have an impact on the safety and security of the continent's nuclear material and un-enriched uranium; however, some countries outside of continental Africa have taken counterproductive approaches to this issue. Despite challenges, the nuclear security community continues to develop and apply appropriate levels of nuclear security where needed. The community also takes every opportunity to make significant contributions to the global discourse on nuclear security culture.

Legal Implications Of Direct Satellite Broadcasting – The U.N. Working Group, Nancy M. Lesko

Georgia Journal of International & Comparative Law

No abstract provided.

Vincentian Education: The Role Of Compassion, Jerrold Ross

Journal of Vincentian Social Action

The renowned Vincentian Center of St John's University brings with it additional prestige and recognition to the research faculties who produce important findings for all levels of Catholic education and for the perpetuation of a tradition long associated with the University. Beginning with Catholic education in preschool and continuing through higher education, Vincentian education, now in its second century, should provide Hope, answer our dreams and refresh its reaction to a vibrant social context, so that people can understand its meaning beyond philosophical statements.

The Heart Of Vincentian Higher Education, Dennis H. Holtschneider Cm.

Journal of Vincentian Social Action

It means a great deal to me to be here at St. John’s University, where I began my university service twenty-seven years ago. It has been my own great joy to spend my life in Vincentian education. Working in Vincentian Universities combines my love for the intellectual life with a desire to serve the poor that I myself received because I attended a Vincentian university in my youth. And it’s the great heart of a Vincentian university to see possibility in ALL the young. I doubt that Bishop Loughlin, whose idea that there should be a university for immigrants led …

Jovsa: Editorial, Marc E. Gillespie

Journal of Vincentian Social Action

Vincentian Universities are engaged in service at so many levels and in so many ways, yet it is easy to move through our day unaware of the herculean efforts that our students and colleagues are engaged in. The Vincentian Universities seem rooted in the idea of service. For us, service is not another trend that we adopted, but rather it has always been part of our constitution. The work presented in this issue provides two direct examples of how we can better serve.

Cover Page

Journal of Vincentian Social Action

No abstract provided.

Minerva 2016, The Honors College

Minerva

This issue of Minerva includes the article "Dear Bill and Betsy," documenting student gratitude for generous Honors donors Bill and Betsy Leitch; an interview with former professor and Honors Preceptor, Walter Macdougall; and an article on Honors student Emily Illingworth and her experiences in Honors. Other highlights include an article on distinguished Honors graduates Mark Pettegrow and Mark Haskell; and an article on the 2016 election as covered by UMaine Journalism students.

Determining The Optimal Public Debt Threshold For Nigeria, Babatunde S. Omotosho, Sani Bawa, Sani I. Doguwa

CBN Journal of Applied Statistics (JAS)

This paper investigates the existence of threshold effects in the relationship between public debt and economic growth in Nigeria using quarterly data. Generally, we found empirical support for an inverted U-shape relationship between public debt types and economic growth. For total public debt as percentage of GDP, model results identified a threshold level of 73.70 per cent, while the estimated inflexion points for external and domestic debts were 49.4 and 30.9 per cent, respectively. The implication of this finding is that debt accumulation in excess of the estimated threshold levels could hurt economic growth. A retrospective examination of the country’s …

On Building Inference For The Statistical Neural Network With Application To Naira-Dollar Exchange Rate Efficiency: A Bootstrap Approach, Christopher Godwin Udomboso Dr, Francisco U. Saliu

CBN Journal of Applied Statistics (JAS)

In this study, we developed an inference procedure for the neural network using the bootstrap approach, and applied it to the market efficiency of the Nigerian exchange rate. Data used are exchange rate values from 2001 to 2015. We conducted a test on the market efficiency hypothesis, including test for relevance of individual and joint network inputs using method of partial derivative. The network architecture used is the multilayer perceptron. A valid statistical inference based on the estimated Statistical Neural Network was conducted using a well-known statistical resampling technique. Test of hypothesis that input or groups of inputs are relevant …

Volatility In The Nigerian Stock Market: Empirical Application Of Beta-T-Garch Variants, Olaoluwa S. Yaya, Abiodun S. Bada, Victor N. Atoi

CBN Journal of Applied Statistics (JAS)

The Generalized Autoregressive Score (GAS), Exponential GAS (EGAS) and Asymmetric Exponential GAS (AEGAS) are new classes of volatility models that simultaneously account for jumps and asymmetry. Using these models, we estimate the dynamic pattern of the Nigeria All Share Index (ASI) from January 3, 2006 to July 22, 2014. Parameter estimates of the models were obtained using the Quasi Maximum Likelihood (QML) approach, and in-sample conditional volatility forecasts from each of the models were evaluated using the minimum loss function approach. Among the classical volatility models, the initial results detected IGARCH-t as the best model for predicting volatility in the …

The Causes Of Persistent Inflation In Nigeria, Victor O. Asekunowo

CBN Journal of Applied Statistics (JAS)

This study sought to identify the traditional and institutional inflation variables responsible for inflation phenomenon and the magnitude of the contribution of the identified variables to the rise in general price level. Secondary data on key macroeconomic variables in the economy from 1974 to 2013 were used. The data collected were analysed using the Autoregressive Distributed Lag (ARDL) bounds test. The results showed that there existed a longrun co-movement among the variables. Also, the ordinary least squares estimate showed that Real Effective Exchange Rate, Lagged Consumer Price Index, Real Broad Money and Real Profits were statistically significant in influencing Consumer …

A Three-State Markov Model For Predicting Movements Of Asset Returns Of A Nigerian Bank, Maruf A. Raheem, Patrick O. Ezepue

CBN Journal of Applied Statistics (JAS)

We present in this paper an alternative approach to determining and predicting the fluctuations in the daily prices and stock returns of a first-generation bank in the Nigerian Stock Market (NSM). The approach uses a three-state Markov to estimate the expected duration of the asset returns in states classified as rising (positive) (𝑅𝑘), falling (negative) state (𝑅𝑚) or stable (zero) state (𝑅𝑙). Related goodness-of-fit tests show that the Markov model fits the data adequately with an error rate of approximately 0.1. The maximum expected lengths of successively being in either positive or negative regime is 4 days, while that of …