bluuebunny/crossref_metadata_2025 huggingface dataset:
The role of the organizational climate in the process innovation at sport organizations (Some evidence from the Sports and Youth Departments of Mazandaran Province)
Authors: Salahi Kojour Azim , Razavi Seyed Mohammad Hossein , Taghipouryan Mohammad Javad
Published: December 2017

In the world today, given the high cost expensed in the sports context at most countries, there is a need for innovation in the work process, and consequently, for attention to the drivers of the innovation at the organization in order to gain more competitive advantages. This paper studies the effect of the organizational climate in seven dimensions, including solidarity, independence, challenges, resources, openness to the innovation, encouragement, and supervising and managing the process of the innovation. The statistical population of this study was the whole staff of the Sports and Youth departments of Mazandaran Province, and to do this, the organizational climate questionnaire adapted from Amabile (1996) and the innovation assessment questionnaire adapted from Crespell and Hansen (2007), have been used. Assumptions of the study were tested using the SMART PLS software. The results identify that the organizational climate affects the process innovation at the Sports and Youth departments of Mazandaran Province. The solidarity, independence, existence of the sufficient resources, challenging works, supervision and encouraging system, have a positive impact on the process innovation, but the openness to the innovation dimension has a negative impact on the process innovation at the Sports and Youth departments of Mazandaran Province
The Effect of Bio/Neurofeedback Training on Performance, Audio and Visual Attention in Elite Shooters
Authors: Bagheri asl Farzaneh
Published: December 2017

The aim of this study was the effect of Bio/Neurofeedback training on performance, audio and visual attention of elite shooters. In this study 36 elite shooters of Kermanshah Province participated. They divided in three groups. Two groups were experimental groups how participated biofeedback and neurofeedback training and one group was control group. All participants were tried that their trainings as well as the number of shoots were closely controlled in order to assure their physical and special trainings. In this study, for attention affects the computerized Integrated Visual and Auditory test (IVA) was used. This test has been considered as both a pretest and a posttest after the therapeutic intervention in three groups. The score of shooting also were collected before and after intervention. Each athlete in neurofeedback training group carried out the neurofeedback training for 20 sessions, each lasting 45 minutes. To do so, both auricles and T3 and PZ of each individual were cleaned using alcohol and new-perp gel to prepare for the neurofeedback training. The biofeedback training was heart rate and respiratory training.  To compare the results of the pretest and the posttest in each group, the dependent t-test was used. For compare three groups we used ANOVA test. The significance level was set at 0.05. The results indicated that there is a significant difference in three groups. It indicates a significant increase in the total score for attention after the implementation of the biofeedback and neurofeedback training. The results showed that the attention mean scores in three visual, audio, and total variables were higher in the posttest than in the pretest for two experimental groups. The results also indicated that the scores of the shoots were improved after training.  According the research finding, we can be said that the neurofeedback and biofeedback  training act on the waves of the sensory-motor beats and which are responsible for coordinating the sensory-motor acts of the brain waves and physiology parameters (Heart and respiratory systems), and strengthen these waves in addition to the beta ones and rate of the heart and respiration. This leads to regulating the performance and attention.
JUDAÍSMO COMO ÉTICA: COHEN, ROSENZWEIG, BUBER E LEVINAS
Authors: Nascimento Abimael F.
Published: December 2017

O judaísmo é conhecido como uma religião, uma matriz de onde saíram duas outras grandes religiões: cristianismo e islamismo. Mas ele também pode ser compreendido como uma ética. Isto coloca o judaísmo numa perspectiva universal, não como profissão de fé, e sim dentro do ambiente filosófico. Assim, o pensamento de Cohen, Rosenzweig, Buber e Levinas entenderam o judaísmo como uma sabedoria que pode contribuir com o mundo contemporâneo. Tirando-o de uma ontologia do poder para colocar no mundo onde há o reconhecimento da singularidade de cada pessoa (Rosenzweig), vivendo um diálogo que reconhece no outro um tu não coisificado (Buber) e assumindo, diante do rosto à minha frente, uma responsabilidade ética (Levinas).
A INSERÇÃO DOS ESTUDOS DE GÊNERO NAS CIÊNCIAS DAS RELIGIÕES NO BRASIL: UM OLHAR A PARTIR DAS CIÊNCIAS SOCIAIS
Authors: Calou Antonio Leonardo Figueiredo
Published: December 2017

Historicamente, o entrecruzamento dos estudos de gênero e religião consiste de uma problemática pouco discutida. Durante décadas de pesquisa em religião, as ciências sociais da religião deslegitimaram o discurso das mulheres acadêmicas, pensando e ressaltando sobre elas os mesmos discursos de constituições teóricas e metodológicas tradicionais, em sua maioria de base positivista. Com o advento da revolução feminista, surgem várias pesquisadoras dispostas a desmistificar essas constituições, mostrando a incapacidade de tais concepções e enfatizando, por vezes, a confessionalidade delas para com instituições religiosas. Como constituinte do rol de ciências que compõe o universo das Ciências das Religiões, estes escritos constituem uma tentativa de questionar como se apresentou, no curso da história, a inserção dos estudos de gênero no jovem campo das Ciências das Religiões no Brasil. Nessa perspectiva, pretende-se, também, apresentar uma visão socioantropológica da discussão acerca da equação gênero e religião para as Ciências Sociais e as Ciências das Religiões, sobre a apresentação de personagens e instituições importantes para a formação da discussão no país.
A TEOLOGIA DE JOSÉ SARAMAGO: ATEÍSMO COMO LOCUS THEOLOGICUS
Authors: Cappelli Marcio
Published: December 2017

O objetivo deste trabalho é mostrar a possibilidade de falar de uma teologia saramaguiana que se constrói desde o seu ateísmo. Saramago se dizia ateu e buscava uma desconstrução de certas teologias através do esgarçamento de alguns argumentos religiosos na tessitura de seu universo romanesco e em suas entrevistas. Nesse sentido, alguns passos são importantes. Primeiro, entender o panorama religioso contemporâneo. Segundo, perceber como Saramago reflete e refrata através de sua produção essa realidade e, por fim, como o seu ateísmo é o locus de onde surge sua reflexão teológica.
O PROCESSO DE CURA: O DIFERENCIAL ENTRE CURE E HEALING NO FAZER NATUROLÓGICO
Authors: Alves Isadora Ferrante Boscoli de Oliveira , Marimon Roberto Gutterres , De Medeiros Graciela Mendonça da Silva
Published: December 2017

O presente artigo tem por finalidade compreender e definir qual o sentido de cura que é empregado no fazer naturológico de modo a identificar seus mecanismos operacionais com base no comparativo entre os processos de healing e cure. Trata-se, portanto, de uma pesquisa qualitativa, exploratória, fundamental e de caráter bibliográfico secundário. A partir das informações levantadas durante o estudo, constatou-se que, dentro do fazer naturológico, o sentido de cura está relacionado a uma visão integral do Ser, em que se faz necessária uma abordagem que integre tanto os aspectos da realidade consensual quanto os da não consensual, que se traduzem pela observação das manifestações física, mental, emocional e espiritual e pelo sentido de unidade; entendendo cura como uma experiência pessoal, subjetiva que se manifesta dentro de “limites” estabelecidos pela própria consciência, com vistas à autorrealização. Assim sendo, a cura no fazer naturológico pode ser operacionalmente definida como healing, já que procura levar o interagente, a partir de sua própria experiência, a transcender a dor e o sofrimento ao lidar com seus próprios limites.
Las estelas de Robledo de la Guzpeña (León)
Authors: Sánchez-Lafuente Pérez Jorge , Ordóñez Tascón Juan Luis
Published: December 2017

Robledo de la Guzpeña es un pequeño municipio de la montaña oriental leonesa cuya demarcación viene proporcionando desde 1997 algunas lápidas romanas de interés. El primero de los textos funerarios es un referente obligado en el estudio de la primera organización romana entre los pueblos del noroeste hispano, nos referimos a la famosa inscripción de Doviderus, el prínceps cantabrorum. El segundo texto guarda alguna relación con el anterior y lo damos a conocer en esta ocasión. La tercera inscripción aunque publicada recientemente, precisa una revisión. La existencia de otros dos textos funerarios hallados en 1928 en la vecina localidad de Renedo de Valdetuejar conforman ahora un pequeño conjunto epigráfico.
Estudo da atividade antifúngica do óleo essencial de Syzygium aromaticum (L.) Merr & Perry (cravo-da-índia) no fungo Penicillium roqueforti
Authors: Teixeira Juraci Lourenço , Oliveira Mariana Mara de , Gaspar Junior Pascoal José
Published: December 2017

Estudos recentes de compostos naturais de plantas medicinais e condimentares relatam a sua utilização na preservação de alimentos e no controle de patógenos veiculados na alimentação humana e animal. O presente   estudo   teve   como   objetivo   avaliar,  in   vitro,   o   efeito   do   óleo   essencial   de  Sygygium  aromaticum(L.) MERR. & PERRY (cravo­da­índia), extraído por arraste de vapor e por solventes, sobre o crescimento micelial do fungo  Penicillium roqueforti. O óleo sofreu o processo de extração em um protótipo, obtendo­se dois tipos de óleo de uma mesma destilação, observando um mais denso e outro menos denso que a água. A extração por solventes foi realizada de acordo com a metodologia proposta por Cechinel Filho e Yunes (1998). Foram testados todos os extratos nas concentrações de 1,00, 2,00, 3,00, 4,00, e 5,00 1⁄4g/L., usando como meio de cultura MEA (Malte Extrato de Agar). Os resultados mais efetivos sobre o crescimento micelial do fungo Penicillium roqueforti foram o óleo mais denso e o óleo extraído por hexano, na concentração máxima testada de 5,00 1⁄4g/L, ocorrendo, assim, a inibição total do crescimento micelial.
Formação acadêmica superior em ciências contábeis no Centro Universitário de Formiga X atuação do contabilista
Authors: Sousa Lorena Carmen de , Oliveira Camila Aparecida de , Fonseca Diego Rittiele da , Miranda Elba Caroline Queiroz , Pinto Joilson Almeida , Oliveira Luis Carlos Ferreira de Sousa
Published: December 2017

As diretrizes de Graduação em Ciências Contábeis no Brasil têm­se fortalecido, consideravelmente, na atualidade. A busca pela formação acadêmica se acentua, ao passo que é necessário adquirir habilidades conceituais, capazes de nortear a carreira profissional dos estudantes do nível superior de ensino. A relevância   que   o   acadêmico   em   Ciências   Contábeis   alcançou   nos   últimos   anos   permite   definir a importância das responsabilidades do contador, frente à sua atuação profissional.  Tendo em mente essas abordagens, objetivou­se verificar se a   formação   acadêmica   no   curso   de   Ciências   Contábeis   da Instituição   de   Ensino   Superior,   UNIFOR­MG,   oferece   suporte   necessário   para   o   exercício   do profissional   contábil   no   mercado   de   trabalho.   Portanto,   para   o   desenvolvimento   da   pesquisa,   foi utilizada a técnica de aplicação de questionários como instrumento de coleta dos dados. Os resultados alcançados revelaram que o curso de Ciências Contábeis do UNIFOR­MG aprimora­se, de acordo com as exigências da atualidade, com o intuito de predispor os acadêmicos deste para o mercado de trabalho, oferecendo   subsídios   importantes   para   a   formação   acadêmica   do   universitário.   Todavia,   a predominância dos embasamentos teóricos faz com que a prática do ensino seja minoritária no percurso estudantil, o que representa um aspecto a ser aprimorado, uma vez que esta é essencial para o exercício contábil.
Modelagem e desenvolvimento de um software de otimização no co-processamento de resíduos na indústria do cimento envolvendo custos, qualidade e impacto ambiental
Authors: Carpio Ricardo Carrasco , Santos Aladir Horácio dos , Guimarães Marcone Dos Santos , Barbosa Ezequiel Antônio , Costa Mateus Rodrigues
Published: December 2017

Atualmente   a   indústria   de   cimento   vem   procurando,   soluções   no   que   diz   respeito   aos combustíveis utilizados para a fabricação do clínquer, a eletricidade consumida no processo de produção, ao controle das emissões de poluentes, à utilização de adições ativas, e tudo isto, sem perder a qualidade de seu principal produto final, que é o cimento. Estas soluções devem atender aos requisitos de qualidade do produto e às restrições ambientais, de modo a permitir alcançar   um   menor   custo   final   de   produção.   Nesta   proposta   de   trabalho,   pretende­se desenvolver um software para otimizar a dosagem e homogeneização das matérias­primas e combustíveis na fabricação do clínquer, tendo como possibilidade patentear o produto final do presente trabalho de pesquisa. ssim mesmo, através desse software será possível avaliar os efeitos   dos   resíduos   utilizados,   na   qualidade   do   clínquer,   no   meio   ambiente,   no   custo   de fabricação   e   no   consumo   de   energia   elétrica,   tendo   como   objetivo   garantir   uma   melhor estabilidade da operação do forno, a redução no consumo de energia e a minimização do impacto ambiental. Por outro lado, este software será de ajuda à indústria do cimento para uma   rápida   avaliação   dos   diferentes   tipos   de   combustíveis   alternativos   que   possam   ser utilizados   como   substitutos   dos   combustíveis   tradicionais   (co­processamento).   Para desenvolvimento do software de otimização será utilizada a linguagem Java. A escolha deste aplicativo atende ao objetivo de ser uma das linguagens de programação mais difundidas na indústria e no meio acadêmico.
Implantação do plano de marketing na Biblioteca Ângela Vaz Leão - UNIFOR-MG
Authors: Campos Aparecida de Fátima Castro , Vaz Virginia Alves
Published: December 2017

O presente trabalho faz uma apresentação da implantação do plano de marketing na Biblioteca Ângela Vaz Leão que foi definido com base no Programa de Avaliação de Produtos e Serviços da Biblioteca­PABI. Através dos resultados levantados, objetivou­se chamar a atenção dos usuários para os benefícios que os produtos e serviços podem propiciar; conscientizar toda a equipe   sobre   a   importância   da   qualidade   dos   serviços   e   da   relevância   de   cada   tarefa desempenhada   na   unidade   de   informação   como   um   todo.   O   plano   de   marketing   foi desenvolvido analisando os pontos fortes e fracos, ameaças e oportunidades e envolvendo um plano de ação que incluiu treinamento dos funcionários, promoção dos serviços da Biblioteca e   promoção   de   atendimento   de   excelência   aos   usuários.   Enfatizou­se   a   relevância   da participação,   o   envolvimento   e   a   mobilização   de   todos,   conscientizando   a   equipe   de   sua importância como agente de mudança, cuja meta final é a satisfação do cliente.
Estudo evolutivo do papel do conhecimento: um estudo multicaso no setor de calcinação no município de Pains-MG sobre o capital intelectual como vantagem competitiva
Authors: Silva Isa Mara da
Published: December 2017

Este estudo buscou analisar a evolução do papel do conhecimento como vantagem competitiva para as organizações, por meio de um estudo de multicaso no setor de calcinação no município de Pains – MG. Para levantar os dados, foram aplicados questionários estruturados, envolvendo quatro empresas conceituadas do ramo de calcinação. Por meio dos resultados obtidos foi possível comprovar que as empresas reconhecem o papel do conhecimento, mas não possuem nenhum procedimento formalizado que assegure a sua retenção. Também foi possível comprovar que, embora as ações para a retenção do conhecimento ainda sejam mínimas, este é o caminho mais promissor que as empresas possuem para garantir sua sobrevivência, uma vez que o capital intelectual é o único bem que, se resguardado corretamente, representa vantagem competitiva, ativo intangível, que não pode ser copiado na íntegra pela concorrência.
Análise microestrutural de blocos de concreto celular autoclavado (BCCA) com o auxílio de métodos instrumentais
Authors: Barreto Matheus De Faria e Oliveira
Published: December 2017

O bloco de concreto celular autoclavado é obtido por uma mistura de agregados finos com cimento e cal e pelo aprisionamento de bolhas de ar na matriz de argamassa devido ao uso de agentes geradores de ar. Além disso, o seu endurecimento é conseguido por meio da autoclave, ou seja, sob pressão de vapor. O princípio básico de sua concepção é adicionar agentes geradores de gases na cal e/ou no cimento a fim de promover um aumento de volume e uma aeração na estrutura do bloco à medida que os gases escapam. Esta formulação propicia ao bloco ótimas características de isolamento térmico e acústico e uma elevada resistência mecânica. Neste estudo, os blocos de concreto celular autoclavado foram caracterizados quanto à composição química e quanto às propriedades microestruturais através de difração de raios-X (DRX), fluorescência de raios-X (FRX) e microscopia eletrônica de varredura (MEV) acoplada com espectroscopia de energia dispersiva (EDS).
Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009
Authors: Ngadiman Ngadiman , Theresia Florence
Published: December 2017

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA INDSUTRI PERBANKAN DI INDONESIA
Authors: Fricilia Fricilia , Lukman Hendro
Published: December 2017

Ekspektasi pemilik modal (principal) dan pengolah (agent) seringkali tidak sejalan. Dapat disebabkan ekspektasi pricipal yang terlalu tinggi sedangkan dunia bisnis tidak dapat semuanya dikendalikan, juga dipengaruhi faktor-faktor eksternal yang tidak dapat dikendali. Oleh sebab itu banyak cara yang dilakukan oleh agent untuk memenuhi ekspektasi pricipal tujuan pribadi agent,salah satunya adalah dengan manajemen laba. Dalam penelitian ini, penulis memilih industri perbankan sebagai subyek penelitian karena praktik manajemen laba tidak semudah dilakukan industri lain karena adanya keterbatasan dari aturan Bank Indonesia. Hasil penilitian bahwa Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Loan to Deposit Ratio Loan to Deposit Ratio (LDR), Growth, Reputasi auditor dan Audit tenure sebagai variabel independen yang diproses dengan menggunakan SPSS, ternyata CAR, LDR dan Growth yang mempengaruhi terhadap praktik manajemen laba di industri perbankan, sedangkan (NPL), Reputasi Auditor dan Audit Tenure tidak mempengaruhi.Expectations of shareholders (principal) and management (agent) are often not in line. This is due to the pricipal expectations were too high while the business world can not all be controlled, are also influenced by external factors that can not are controlled. Therefore, many ways in which the agent to meet the expectations of pricipal and personal goals agent, one of which is the earnings management. In this study, the authors chose the banking industry as research subjects because earnings management practices are not as easy to do other industries because of the limitations of the rules of Bank Indonesia. Results from the study that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Growth, Auditor Reputation and Audit Tenure as independent variables that is processed by using SPSS, states that the CAR, LDR and Growth are influence to earnings management practices in the banking industry, while the NPL, Audit Reputation and Audit Auditor Tenure do not affect.
STUDI FAKTOR-FAKTOR PEMOTIVASI MANAJEMEN MELAKUKAN TAX PLANNING
Authors: Indrawati Indrawati , Budiwitaksono Gideon Setyo
Published: December 2017

Tujuan penelitian ini adalah untuk menguji pengaruh Kebijakan Pajak, Hukum Pajak, dan Administrasi Pajak Perencanaan Pajak. Sampel kami terdiri dari 20 Klien konsultan Pajak di Surabaya. Hasil penelitian ini menunjukkan bahwa kebijakan dan administrasi perpajakan bukan merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Sementara undang-undang pajak merupakan faktor yang dapat memotivasi manajemen untuk melakukan perencanaan pajak. Penelitian ini menunjukkan kepada Pemerintah untuk menerbitkan peraturan pajak jelas dan tegas bahwa tidak ada potensi kerugian penerimaan pajak yang disebabkan oleh kesenjangan.The purpose of this study is to examine the influence of Tax Policy, Tax Law, and Tax Administration on Tax Planning. Our samples consist of 20 Tax Cosultant’s Clients in Surabaya.The Results of this study show that tax policy and tax administration is not a factor that can motivate management to perform tax planning. While the tax laws is a factor that can motivate management to perform tax planning. This research suggests to the Government to issue tax regulations clearly and unambiguously that there is no potential loss in tax revenue caused by the gap
PENGARUH FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI
Authors: Henny Henny
Published: December 2017

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings
PENGARUH MANAJEMEN LABA RIIL TERHADAP PERINGKAT DAN PREMI PENERBITAN OBLIGASI KORPORASI
Authors: Anthony Aries Wicaksono , Frensidy Budi
Published: December 2017

Penelitian ini bertujuan untuk mengetahui pengaruh antara manajemen laba riil terhadap peringkat dan premipenerbitan obligasi perusahaan yang terdaftar di BEI dalam periode observasi 2009-2013. Penelitian ini menggunakan 40 perusahaan dengan sampel observasi obligasi sebanyak 92 obligasi. Model yang digunakan dalam penelitian ini mengikuti model yang digunakan dalam penelitian Ge dan Kim (2014). Penelitian ini memberikan hasilbahwa arus kas operasiyang semakin tinggi disebabkan manipulasi penjualanakan berpengaruh signifikan terhadapperingkat obligasi yang lebih baik dan manajemen laba riil tidak memiliki pengaruh yang signifikan terhadap yieldspread.This study aims to determine the effect of real earnings management towardsrating and yield spread of new corporate bonds listed on the BEI within the observation period 2009-2013. This study used sample of 40 companies with 92bonds observations. The model used in this study follows the model used in the research Ge and Kim (2014). This study provides results that higher level of operating cash flow from sales manipulation will significantly influence better bond rating and real earnings management has no significant effect on yieldspread.
FREE CASH FLOW, OUTSIDER OWNERSHIP, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KOS KEAGENAN
Authors: Yasa Gerianta Wirawan , Dewi Ni Luh Ayu Sukrisna
Published: December 2017

The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. This research was conducted on all companies listed in Indonesia Stock Exchange in the year of observation 2012-2014 Samples were selected by purposive sampling and acquired 38 companies. The analysis technique used is multiple linear regressions and there is additional sensitivity test to strengthentheresearch results, this research use different proxy agency cost such as selling and general administrative and asset turnover.Research results show that the free cash flow and institutional ownership has a positive influence on the agency cost, leverage negatively affect the agency cost, and foreign ownership and dividend policy does not affect the agency cost. While in sensitivity test is known that selling and general administrative proxies better able to explain agency cost compared with asset turnover.
PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Kurniawati Herni , Setiawan Fanny Andriani , Kristanto Septian Bayu
Published: December 2017

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA
Authors: Sihombing Jenny , Agoes Sukrisno , Santoso Urip
Published: December 2017

This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.
ANALISIS KINERJA BANK SYARIAH
Authors: Indiyati Dian , Paramitha V Santi
Published: December 2017

A bank performance measured by CAMEL method is a comprehensive indicator of the beneficial. Any parties have put an interest to the result of value in healthy level, including the management as a successful standard in their administration, Bank Indonesia as the supervision agent, and public as the customer. The study aimed to analyze performance of bank syariah with independent operational, Bank Syariah Mandiri and Bank Muamalat Indonesia, by using of 4 years-quarterly financial report. Generally, the study shows that in the research period, Bank Syariah Mandiri has got the healthy in the valuation, while Bank Muamalat Indonesia is sufficient in healthy.
Kinerja keuangan pemerintah provinsi sumatera selatan berdasarkan anggaran pendapatan dan belanja daerah (apbd) tahun 2009-2015
Authors: Welly Welly , Djuniar Lis
Published: December 2017

This study aims to determine performance of South Sumatra province. Conclusive type of the study described in descriptive where the variables are financial ratios and government performance. Data used are primary and secondary data which are collected by documentation and interviews. Data analyses used are qualitative and quantitative analysis.Results of the study showed the average of self-sufficiency ratio is 41,21% in low categorized where can be seen from the central government transfers funds revenue is still large, while the potential of PAD is not optimal yet. The average of effectiveness ratio is 96,31% in the effective categorized which can be seen from the realizations to the targets which has not reached 100%. The average ratio of expenditure operation activities is 64,49%, while the capital expenditures is 21,74%, operating expenditure can be seen from particular personnel, goods/services and grants are still high, which grants 2011-2015 expenditure continues increasingly.The average ratio of expenditure management is 94,23% which shows the total of expenditure does not exceed the total income which happened the budget surplus year except 2013. The ratio income and growth of PAD has been in good positive growth except in 2013. The growth of expenditure operation is still high compared to the ratio of capital expenditures growth. Thus the performance of government financial management of South Sumatra province 2009-2015 period is quite well.
ANALISIS PERBANDINGAN BEBAN PAJAK PENGHASILAN TERHUTANG MENURUT PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN DENGAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 PADA PT ABC
Authors: Widjaja P Helen , Pratama Jason
Published: December 2017

This case study analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 Year 2013 on PT  ABC. In the results of this study prove that according to Government Regulation No. 46 Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act
Faktor-faktor yang mempengaruhi initial return pada saat ipo di bursa efek indonesia periode tahun 2006-2015
Authors: Astuti Rini Tri
Published: December 2017

The purpose of this empirical study are to analyze the effect of accounting information and non accounting information to initial return in firm that do Initial Public Offering (IPO) and listing on Indonesia Stock Exchange in 2006-2015. The population in this research are the firms that do Initial Public Offering (IPO) in 2006-2015. With purposive sampling method from 210 firms, 143 firms meet the criteria of the sample. The result of regression analysis shows that accounting information Return On Asset (ROA) and firm size, and also non accounting information auditor reputation individually had a significant effect to initial return, while accounting information Earning Per Share (EPS) and financial leverage, and also non accounting information firm age, underwriter reputation and type of industry had not significant effect on initial return individually.
MENGUNGKAP RETORIKA IKLAN MELALUI PENDEKATAN SEMIOTIKA Studi Kasus pada Iklan FedEx
Authors: Tohir Mohamad
Published: December 2017

Iklan dikenal sebagai media komunikasi yang memberikan informasi tentang produk dan jasa, menyampaikan pesan dengan berbagai cara yang menarik, sehingga mampu mengubah persepsi masyarakat terhadap suatu produk/ jasa, berbagai strategi dan cara persuasi dilakukan oleh para pengiklan, mulai dari penyampaian yang benar hIngga pada penyampaian informasi yang seolah-olah benar dengan menampilkan alasan-alasan logis. Melalui pengamatan visual terhadap iklan jasa pengantaran barang yang terpilih dari tiga buah iklan sejenis yang ditawarkan, serta analisis terhadap berbagai tingkat pemaknaan dan carapenyajian iklan cenderung menampilkan pesan atau informasi yang tidak sesuai dengan realitas sesungguhnya. Hasil kajian menunjukkan bahwa Iklan-iklan tersebut menggunakan pendekatan retoris sebagai persuasi untuk merubah persepsi masyarakat melalui realitas (palsu). Penelitian ini bertujuan untuk mengupas makna visual yang ditampilkan dalam iklan serta pemahaman tentang pemanfaatan gaya retoris sebagai strategi persuasi dalam iklan.
Notes Towards a New Agenda for Policy-Making in Aotearoa/New Zealand
Authors: Lauder Hugh
Published: December 2017

As the smoke cleared away from the battlefield during the truce of Christmas 1992, a degree of clarity began to emerge about the state of education in New Zealand. After four years of struggle it became apparent that however the outstanding issues were resolved in 1993 there would be legacy of problems, largely but not wholly, associated with those reforms that sought to turn education into a market and knowledge into a commodity. Not all reforms were tarnished by the market brush. Some, like the development of the national curriculum, appeared to be serendipitous, while others like government support for more Kura Kaupapa Schools betokened a degree of tolerance and understanding not, hitherto, associated with recent educational policymaking. Yet others, were clearly glossed by market policies but betokened the deeper trends of post-industrial society - the rise in tertiary enrolments for example. 1993 is, of course, a key year, for an election at least allows the possibility of taking stock of the current direction of educational policy. Equally importantly, it is women's suffrage year and many of the educational problems that now comfront us are ones women, in one way or another will ultimately have to cope with.
Contestability in the Special Education and Early Childhood Sectors: A Mechanism for Countering Equity
Authors: Meade Anne
Published: December 2017

The reforms in education in New Zealand in the late 1980s were characterised by their concentration on the administrative system whereas other countries had curriculum and assessment changes as well. I want to explore an administrative measure in this paper – a measure called “contestability”. Contestability refers to the principle of “alternative provision”. Alternative provisions are being promoted by Market Liberals to give consumers a choice, which they see as highly desirable. The Treasury, in its 1987 Brief to the Incoming Government, stirred up a debate on “voluntary choice versus state direction” (1987, p. 17). The debate has been active ever since.

The 1989 policy statements – by and large – restricted the introduction of contestability to non-educational operations, (such as the supply of stationery to schools), although they indicated that alternative educational provisions would be approved in future years. When the National Party was elected to government in late 1990, it soon became apparent that it would translate Market Liberal philosophy into policies. An “Economic and Social Initiative Statement” was released within weeks, and it clearly indicated a Market Liberal agenda. Choice versus state intervention was a dominating concept, and the debate fostered by The Treasury in 1987 was alive again.

I believe this debate is on-going mostly because the Treasury and the State Services Commission are persistent. The Treasury argues for less state intervention in education because governments curtail people’s “sphere of responsibility” and weaken their “self-steering ability ... to reach optimal solutions through the mass of individual actions pursuing free choice” (Treasury, 1987). A second assumption of Market Liberals is that organisations, including non-commercial educational organisations, maintain efficiency when there is exposure to potential or actual competitors.

By 1992, the Government had become pro-active in actioning the principle of contestability for educational services; that is, it was actively encouraging alternative providers to compete where the Welfare State used to be the sole provider of such services. In 1992 there were two significant structures in which the contestable provision of educational services was being introduced. These were the Crown agencies which provide support services to teachers, managers and parents: the Special Education Service, providing specialist support and interventions for children with special educational needs, and the Early Childhood Development Unit which is associated with early childhood care and education...
DESAFÍOS ÉTICOS QUE PRESENTA LA ROBÓTICA
Authors: VERGARA VILLALOBOS MIGUEL
Published: December 2017

Este artículo presenta el estado del arte en cuanto al diseño y producción de robots para uso militar y doméstico, destacando las múltiples funciones que pueden realizar y los progresos que se han alcanzado en cuanto a autonomía en la toma de decisiones y su creciente capacidad para interactuar con los seres humanos. Si a lo anterior se suma la reducción de costos para fabricarlos y su consiguiente masificación, estaríamos en presencia de un gran desafío ético, ya que no tecnológico. En este contexto, se analiza el problema ético más que desde la perspectiva del ingeniero que diseña, desde el robot mismo. El autor se aboca a comentar la posibilidad de introducir en el diseño de estas máquinas algunos controles de tipo ético, de modo que nunca pueda traspasarlos y dañar a los seres humanos. Con tal propósito se explican algunos sistemas éticos y su factibilidad de aplicación en la robótica.
ORÍGENES Y DESARROLLO DEL CRIMEN ORGANIZADO EN AMÉRICA LATINA (1916-2013)
Authors: ORTIZ SARKIS MIGUEL
Published: December 2017

El crimen organizado se manifiesta de diferentes formas y varía de acuerdo a las características presentadas en cada una de las sociedades latinoamericanas que permitieron su emergencia. En el caso mexicano, la connivencia entre el tráfico de drogas y el poder político surge a raíz de la Revolución Mexicana a comienzos del siglo XX. Por ello, el presente artículo plantea que el problema del crimen organizado en América Latina es de carácter estructural y, por ende, irremediable en el corto plazo, más aún si uno de los instrumentos más importantes para combatirlo es la utilización de la fuerza militar.
AN APPLICATION OF ROUGH SET THEORY TO CLUSTER STUDENT ASSESSMENT AT UNIVERSITIES
Authors: Suhirman Suhirman
Published: December 2017

Assessment is the last session of a lecture in college. There are several components that form the basis of calculations. A technique to select a clustering attribute based on rough set theory is presented. Dataset is taken from a survey of 150 architectural design studio students. Data are taken on 6th semester students majoring in architecture University of Technology of Yogyakarta Indonesia. Assessment consists of five components, namely three tasks, presentations, midterms and final exams. This assessment was conducted in 2015. The evaluation criteria used range from 0-100. Student name, age, race, and attendance are not required in this assessment. In this study, we show how to determine the dominant attributes of a set of attributes of an assessment list by using the rough set theory (Max-Max roughness). The results obtained can potentially contribute to give a recommendation in awarding the final grade of a course more quickly and accurately.Keywords : Assessment, Clustering, Rough set theory, Attributes
REKAYASA PROSES BISNIS PADA E-COMMERCE B2B–B2C MENGGUNAKAN SISTEM AFILIASI
Authors: Lenti Febri Nova
Published: December 2017

E-commerce B2B-B2C is a kind of E-commerce with forms of interaction Bussiness to Bussiness (B2B) and Bussiness to Customer (B2C) where there is interaction between producers (company, home industries, providers of goods and services) with distributors and retailers, which followed by distributors and retailers to consumers based on electronic media that is connected to the internet. The system is engineered using Affiliate System where the activity in these systems sell products or services of another person without having to buy or have products or services. The affiliate system uses a system of revenue sharing or commission in accordance with the agreement. How affiliate system can support B2B-B2C interactions as well as the application of information and communication technology appropriate to support business processes will be explorated in this research. Results to be obtained from this research is an E-commerce system that provides ease of process to support an information system of selling based on mobile and web from providers of goods and services to retailer and from the retailer to the consumer.Keywords:E -Commerce, Business Process, B2B, B2C, Afiliate, provider of goods, retailers, consumers
PENGARUH MOTIVASI, DIKLAT, IKLIM ORGANISASI, KOMPETENSI, KEPUASAN KERJA TERHADAP KINERJA DOSEN PERGURUAN TINGGI SWASTA KOPERTIS WILAYAH VI JAWA TENGAH
Authors: PPs Universitas Negeri Semarang Maryadi
Published: December 2017

Abstract: This study aims to determine the effect of direct or indirect motivation, education and his training, organizational climate, competence and job satisfaction against his teacher's performance Coordinator of Private University in Central Java (Kopertis) Region VI Central Java. The results of research to prove that: (1) the influence of motivation on the competence of teachers was 32.6%, (2) the influence of training on basic competencies of 33.0%, (3) the influence of organizational climate on the competence of 26.9%. The amount of influence together 78.7%. 37.3% of organizational climate, the greatest effect on performance of lecturers. Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh langsung maupun tidak langsung motivasi, pendidikan dan pe-latihan, iklim organisasi, kompetensi dan kepuasan kerja terhadap kinerja dosen Kopertis Wilayah VI Jawa Tengah. Hasil penelitian membuktikan bahwa : (1) pengaruh motivasi terhadap kompetensi dosen sebesar 32,6%; (2) pengaruh diklat terhadap kompetensi dasar sebesar 33,0%; (3) pengaruh iklim organisasi terhadap kompetensi sebesar 26,9%. Besarnya pengaruh secara bersama-sama atau sumbangan efektif (SE) = 78,7%, iklim organisasi 37,3%, paling besar pengaruhnya terhadap kinerja dosen.
PENGARUH BUDAYA ORGANISASI, KOMPENSASI, DAN KEPUASAN KERJA TERHADAP DISIPLIN KERJA GURU SD DI KECAMATAN TENGARAN KABUPATEN SEMARANG
Authors: Manajemen Pendidikan Program Pascasarjana IKIP PGRI Semarang Maryadi
Published: December 2017

Abstract. The objective of this research are to evaluate the significant effect of organization culture, compensation, and work satisfaction togather to work disciplin of elementery teacher in Sub District Tengaran in Semarang District. This reseach use kuantitative approach. Population of this research are elemantary teachers in Sub District Tengaran in District Semarang consist of 210 teachers and sample of 30 teachers. The analysis use doble regression. The research results are: (1) there is significant possitive effect of organization culture to teachers discipline, (2) there is significant possitive effect of compensation to teacher discipline, (3) there is significant possitive effect of work satisfaction to teacher disciplin, and (4) there is possitive and significan effect togather of orgazation culture, compensation, and work satisfaction to discipline.Abstrak. Tujuan penelitian ini adalah untuk menguji pengaruh yang signifikan dari budaya organisasi, kompensasi, dan kepuasan kerja secara bersama-sama terhadap disiplin kerja guru SD di Kecamatan Tengaran Kabupaten Semarang. Penelitian ini mengunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah guru SD di Kecamatan Tengaran Kabupaten Semarang yang jumlahnya 210 orang dengan sampel 30 guru. Analisis dengan teknik regresi berganda. Hasil penelitian yaitu: (1) ada pengaruh positif yang signifikan budaya organisasi terhadap kedisiplinan guru; (2) ada pengaruh positif yang signifikan kompensasi terhadap kedisiplinan guru; (3) ada pengaruh positif yang signifikan kepuasan kerja terhadap kedisiplinan guru. dan (4) ada pengaruh positif dan signifikan secara bersama-sama budaya organisasi, kompensasi, dan kepuasan kerja terhadap kedisiplinan.Key words: organization culture, compensation, work satisfaction, and work discipline.
Performance-based fire design and the U.S. prescriptive guidelines: A comparative study
Authors: Elhami-Khorasani Negar , Fang Chenyang , Gernay Thomas
Published: December 2017

Current codes and standards for fire design of structures in the United States are mainly based on design at the component level using prescriptive approaches, while performance-based design for fire can be used to address the needs for designing modern buildings with cost-effective solutions. Previous research shows that, when system-level performance is considered, fire protection on secondary beam elements in composite steel-concrete floor systems is not necessary due to the development of a membrane action in the concrete slab during fire. This study compares the fire design of a 9-story office building using prescriptive and performance-based designs. The safety levels of the two designs are investigated and compared. It is shown that performance-based design can be used to achieve the required level of safety currently enforced in the U.S. prescriptive guidelines, while providing an opportunity for cost reduction in fire protection material.