bluuebunny/crossref_metadata_2025 huggingface dataset:
The development of implementation of learner-centered assessment in pedagogical requalification studies
Authors: Bakutytė Rima , Ušeckienė Lidija , Illiško Dzintra
Published: February 2017

The article presents the results of two empirical researches conducted in 2010 and 2015 with the graduates of pedagogical requalification studies. Referring to the analysis of the data of scientific sources and factor analysis the approaches of student-centered assessment have been emphasized, the results of both researches have been presented and referring to them the dimensions of student-centered assessment are highlighted. It has been stated that in the university under investigation, according to the graduates, student-centered assessment is becoming more and more predominant. Moreover, having performed a correlative analysis it has been shown that the respondents’ age and working experience did not have significant influence on their opinion about student-centered assessment
The attitudes of people with disabilities who participated in vocational rehabilitation and specialists towards possibilities for application of vocational training and employment models
Authors: Tomėnienė Laima
Published: February 2017

The article deals with the attitude of people with disabilities who participated in vocational rehabilitation and vocational training specialists towards the possibilities for application of vocational training models and models of workplaces for the employment of people with disabilities in Lithuania and Ukraine. The results of an on-line questionnaire-based quantitative research are introduced. It was found out that when choosing a model of vocational rehabilitation and model of workplaces for the employment of people with disabilities in each of the countries the historical, cultural, religious aspects must be regarded and country’s development, tradition and environment as well as the completeness of the vocational rehabilitation and employment model must be assessed
DISPOSITIVOS DE CAPTURA: PROFANAÇÃO POSSÍVEL VIA FORMAÇÃO DE PROFESSORES
Authors: Strieder Roque , Lago Clenio
Published: February 2017

O contexto político contemporâneo, fortemente marcado pela presença de dispositivos de captura de subjetividades e por um viés biopolítico, basicamente reduz a vida a objeto de cálculos, objeto de técnicas de vigilância e controle. Com base nesse cenário a reflexão tem como propósito tensionar de que modo e com quais estratégias, processos formativos podem fazer frente a essa subserviência aos dispositivos de captura das subjetividades. Como suporte desses processos formativos propomos como pano de fundo epistemológico a complexidade, um convite para que cada uma e todas as áreas de conhecimentos se sintam convidadas para, conversando (cum-versare) contribuírem para uma tomada de decisões em benefício do redimensionamento da identidade e da dignidade da pessoa humana. Trata-se de uma busca em referenciais teóricos, e basicamente com Agamben, a busca de uma alternativa para a ‘formação que vem’ que tenha na profanação a capacidade dinâmica de articular diferentes usos para os temas curriculares, usos como potencializadores da autonomia.
Tacrine, Trolox and Tryptoline as Lead Compounds for the Design and Synthesis of Multi-target Agents for Alzheimer’s Disease Therapy
Authors: Teponnou Gerard A. K. , Joubert Jacques , Malan Sarel F.
Published: February 2017

The versatile biological activities of tacrine, trolox and β-carboline derivatives make them promising lead structures for the development of multifunctional Alzheimer’s disease (AD) agents. Based on the topology of the active site of cholinesterases and other target proteins involved in the pathogenesis of AD, we have designed and synthesized tacrine-trolox and tacrine-tryptoline hybrids with various linker chain lengths. The hybrids containing the trolox moiety (8a-8d) showed moderate to highTcAChE inhibition (IC50: 17.37 - 2200 nM), eqBuChE inhibition (IC50: 3.16 – 128.82 nM) and free radical scavenging activities (IC50: 11.48 – 49.23 µM). The hybrids with longer linker chain lengths in general showed better ChE inhibitory activity. As expected, free radical scavenging activities were not significantly affected by varying linker chain lengths. The hybrid compound containing the tryptoline moiety linked with a 7 carbon spacer to tacrine (14) displayed the best AChE and BuChE inhibitory activity (IC50= 17.37 and 3.16 nM). Docking experiments exhibited that compounds8dand14were able to bind to both the CAS and PAS ofTcAChE and eqBuChE, suggesting that they will be able to inhibit ChE induced Aβ aggregation. Novel multi-target agents that exhibit good ChE inhibition (8dand14) and anti-oxidant (8d) activity were identified as suitable candidates for further investigation.
Feeding Practices of Children Aged 0-59 Months Accompanying Incarcerated Mothers in Selected Women’s Prisons in Kenya
Authors: Makau Mary N. , Ochola Sophie , Mbithe Dorcus
Published: February 2017

Infant and young child feeding practices have substantial consequences for the growth, development, and survival of children. Children should be exclusively breastfed for the first 6 months of life and thereafter continue to breastfeed for 2 years or longer. Children are vulnerable to malnutrition thus nutrition and health status of the confined children is of interest. The purpose of this study was to establish feeding practices of children 0-59 months incarcerated with their mothers in selected women’s prisons in Kenya. A cross-sectional analytical study was conducted on an exhaustive sample of 202 children and 193 mothers, drawn from a sample of eight out of the 35 women prisons in Kenya. Data collection tools included: a structured researcher-administered questionnaire for mothers and children. Exclusive breastfeeding rate was 69.4%; continued breastfeeding at 1 and 2 years year (88.5%; 52.2%). The mean Dietary Diversity Score (DDS) was 3.52 ± 1.04 foods groups out of 7 groups with 53.3% having attained the minimum DDS and 86.5% of breastfed children having attained the minimum frequency meal consumption. About half of the children (48.6%) attained the minimum acceptable diet. In terms of nutritional status, 21.4% of the children were stunted, 3.8% wasted and 7.5% were underweight. Dietary practices were associated with underweight; not attaining the minimum dietary diversity and minimum acceptable diet was associated with underweight (p = 0.012; p = 0.014); Illness 2 weeks prior to the study was correlated with underweight (p=0.012). Feeding practices significantly influenced nutritional status among children accompanying incarcerated mothers in prisons in Kenya.
Explaining Compassion Organizing
Authors: Dutton Jane E. , Worline Monica C. , Frost Peter J. , Lilius Jacoba
Published: February 2017

We develop a theory to explain how individual compassion in response to human pain in organizations becomes socially coordinated through a process we call compassion organizing. The theory specifies five mechanisms, including contextual enabling of attention, emotion, and trust, agents improvising structures, and symbolic enrichment, that show how the social architecture of an organization interacts with agency and emergent features to affect the extraction, generation, coordination, and calibration of resources. In doing so, our theory of compassion organizing suggests that the same structures designed for the normal work of organizations can be redirected to a new purpose to respond to members' pain. We discuss the implications of the theory for compassion organizing and for collective organizing more generally.
Jacks of All Trades and Masters of None: Audiences' Reactions to Spanning Genres in Feature Film Production
Authors: Hsu Greta
Published: February 2017

Through analyses of audience reception of U.S.-produced feature film projects from the period 2000–2003, I develop insight into the trade-off assumed in organizational ecology theory between an organization's niche width and its fitness. This assumption, termed the principle of allocation, holds that the greater the diversity in regions of resource space targeted by an organization, the lower the organization's capacity to perform well within them. Using data at both the professional critic and consumer levels, I demonstrate the empirical validity of this principle: films targeting more genres attract larger audiences but are less appealing to those audience members. Moreover, I find that audiences' perceptions of a film's fit with targeted genres drive this trade-off, as multi-genre films are difficult for audiences to make sense of, leading to poor fit with tastes and lowered appeal. These findings highlight the key role audiences' perceptions play in the trade-offs associated with different niche strategies.
Dynamic Delegation: Shared, Hierarchical, and Deindividualized Leadership in Extreme Action Teams
Authors: Klein Katherine J. , Ziegert Jonathan C. , Knight Andrew P. , Xiao Yan
Published: February 2017

This paper examines the leadership of extreme action teams—teams whose highly skilled members cooperate to perform urgent, unpredictable, interdependent, and highly consequential tasks while simultaneously coping with frequent changes in team composition and training their teams' novice members. Our qualitative investigation of the leadership of extreme action medical teams in an emergency trauma center revealed a hierarchical, deindividualized system of shared leadership. At the heart of this system is dynamic delegation: senior leaders' rapid and repeated delegation of the active leadership role to and withdrawal of the active leadership role from more junior leaders of the team. Our findings suggest that dynamic delegation enhances extreme action teams' ability to perform reliably while also building their novice team members' skills. We highlight the contingencies that guide senior leaders' delegation and withdrawal of the active leadership role, as well as the values and structures that motivate and enable the shared, ongoing practice of dynamic delegation. Further, we suggest that extreme action teams and other “improvisational” organizational units may achieve swift coordination and reliable performance by melding hierarchical and bureaucratic role-based structures with flexibility-enhancing processes. The insights emerging from our findings at once extend and challenge prior leadership theory and research, paving the way for further theory development and research on team leadership in dynamic settings.
When Brokers May Not Work: The Cultural Contingency of Social Capital in Chinese High-tech Firms
Authors: Xiao Zhixing , Tsui Anne S.
Published: February 2017

In this paper, we bring structural holes theory to different cultural contexts by studying the effect of structural holes in four high-tech companies in China and assessing whether they confer the benefits to individuals occupying the brokering position in a career network that have been found in Western contexts. On the level of national culture, we propose that the typical collectivistic culture of China will dampen the effects of structural holes. On the organizational level, we propose that in organizations that foster a high-commitment culture—a culture that emphasizes mutual investment between people—the control benefits of structural holes are dissonant with the dominant spirit of cooperation, and the information benefits of structural holes cannot materialize due to the communal-sharing values in such organizations. Empirical results of network surveys confirm our hypotheses, and interview data add depth to our explanations. Brokers do not fit with the collectivistic values of China. Further, the more an organization possesses a clan-like, high-commitment culture, the more detrimental are structural holes for employees' career achievements such as salary or bonus, even after controlling for a host of other factors that may influence these career outcomes. In high commitment organizations, the “integrators” who bring people together to fill structural holes enjoy greater career benefits.
Bureaucracy and Entrepreneurship: Workplace Effects on Entrepreneurial Entry
Authors: Sørensen Jesper B.
Published: February 2017

Using a study of the relationship between bureaucratic work environments and individual rates of entrepreneurship, I revisit a fundamental premise of sociological approaches to entrepreneurship, namely, that the social context shapes the likelihood of entrepreneurial activity, above and beyond any effects of individual characteristics. Establishing such contextual effects empirically is complicated by the possibility that unobserved individual traits influence both the contexts in which people are observed and their likelihood of becoming entrepreneurs. This paper presents the first systematic study of the effects of bureaucracy on entrepreneurship that accounts for such unobserved sorting processes. Analyses of data on labor market attachments and transitions to entrepreneurship in Denmark between 1990 and 1997 show that people who work for large and old firms are less likely to become entrepreneurs, net of a host of observable individual characteristics. Moreover, there is strong evidence to suggest that this negative effect of bureaucracy does not spuriously reflect self-selection by nascent entrepreneurs into different types of firms. An important implication of this finding is that the structure of organizational populations affects the supply of nascent entrepreneurs, as well as the availability of entrepreneurial opportunities.
A Possibilidade De Controle Jurisdicional Da Discricionariedade Da Decretação Dos Estados De Defesa E De Sítio No Direito Brasileiro
Authors: Morais Márcio Eduardo Senra Nogueira Pedrosa
Published: February 2017

Objetiva-se abordar a possibilidade de controle jurisdicional da discricionariedade da decretação dos estados de defesa e de sítio no direito brasileiro. Inicialmente será feito um estudo introdutório sobre o procedimento e formas de controle no sistema constitucional das crises na CRFB/88, para, posteriormente, analisar o controle jurisdicional do sistema constitucional das crises no ordenamento constitucional brasileiro e a possibilidade do controle jurisdicional da decretação dos estados de defesa e de sítio. A hipótese é a de que é possível o controle jurisdicional da discricionariedade de sua decretação, em decorrência do respeito aos direitos fundamentais postulados pelo Estado Democrático de Direito.
A Terceirização Na Administração Pública: Vantagens, Desvantagens E Ameaças Ao Regime Jurídico Das Relações Do Trabalho
Authors: Carneiro Fernanda Maria Afonso
Published: February 2017

Terceirização é uma técnica moderna de gestão em que atividades acessórias são repassadas a outras empresas. Sua utilização em maior escala foi determinada, quando as empresas, na tentativa de reduzir custos e melhorar a qualidade dos seus produtos e serviços prestados, passar a focar suas atenções nas atividades principais, desobrigando-se da execução direta das atividades secundárias. A terceirização tem sido utilizada com frequência pelo Estado. Este trabalho tem por objetivo fazer uma abordagem geral sobre a terceirização com ênfase na sua aplicação no setor público, investigando as possíveis ameaças aos regimes jurídicos de contratação de pessoal utilizados pelos entes estatais.
Legalidade E Regulação Na Constituição Federal De 1988
Authors: Filho Miguel Ferreira , Ferreira Daniel
Published: February 2017

O presente artigo objetiva verificar a relação entre o princípio da legalidade e o poder regulamentar do art. 84, combinado com o art. 174, ambos da CF/88, para analisar a função regulamentar das chamadas “agências reguladoras”. Para tanto, foi utilizada metodologia de pesquisa bibliográfica e método dedutivo de avaliação. Verifica-se que somente normas regulamentares que atendam aos princípios da legalidade e da separação dos poderes, em estreita relação com os limites técnicos impostos pela Lei que cria a agência reguladora, podem ser consideradas válidas.
O Terceiro Setor Regulamentado: Práticas Administrativas De Cidadania E Eficiência Constitucional Aplicada
Authors: Oliveira Mateus Moura de , Neto José Gomes de Britto
Published: February 2017

Partindo de um estudo acerca da evolução dos modelos organizacionais de Estado, este trabalho almeja, a princípio, traçar a evolução destes no Estado Brasileiro, analisando o surgimento do Terceiro Setor como expoente do Estado Gerencial. Constata-se, posteriormente, o desenvolvimento das entidades da sociedade civil e a identificação da necessidade de regulamentação em face da disseminação de diversas espécies administrativas. Após breve relato das recentes práticas regulatórias desenvolvidas, conclui-se pela importância do Setor enquanto ápice do papel ativo da cidadania, ao passo que se defende a eficiência constitucional na atuação destas.
Vigência E Prorrogação Dos Contratos Por Escopo Celebrados Com Entes Públicos
Authors: Pscheidt Kristian Rodrigo
Published: February 2017

: A Administração Pública pauta-se pelos corolários da legalidade e efetividade. Assim o é com relação aos contratos administrativos e procedimentos licitatórios, consoante as disposições da Lei 8.666/1993. Ocorre que existe omissão legislativa acerca dos contratos por escopo, em específico com relação ao prazo de vigência e prorrogação. Nesse vácuo, a jurisprudência pátria tem seguido a orientação da Advocacia Geral da União, que exige novo procedimento licitatório sempre que vencido o prazo contratual. Ocorre que essa orientação não pode ser seguida de forma irrestrita, sob pena de violação da efetividade indicada no artigo 37 da Constituição. Isso ocorre, por exemplo, na contratação de escritórios de advocacia e assessoria contábil por escopo, com honorários atrelados ao êxito.
A dispensa de averbação da reserva legal no registro de imóveis: diminuição da proteção ambiental?
Authors: Carneiro Thiago De Miranda , Junior Edson Roberto Siqueira
Published: February 2017

Pretende-se a análise do cadastro ambiental rural (CAR) e a dispensa da averbação da reserva legal (RL) com fundamento na Lei n° 12.651/12. Serão abordados elementos da proteção ambiental e da propriedade imobiliária para tratar da revogação de averbação da reserva legal no registro de imóveis e sua inserção no CAR, bem como o papel do registro de imóveis e a publicidade registral no intuito de averiguar a segurança jurídica no tráfego imobiliário. Utilizou-se método exploratório por meio de análise bibliográfica e documental iniciando no direito constitucional e ambiental passando pelo direito registral.
A Perspectiva Funcional Da Posse Agrária No Atual Estado Democrático De Direito
Authors: Piedade Antonio Sergio Cordeiro , Campos Sandra Nalú de Carvalho Almeida
Published: February 2017

Este artigo, através do método de pesquisa bibliográfico, aborda a posse agrária, cuja perspectiva funcional é analisada em face do atual Estado Democrático de Direito. A partir de prévia e breve abordagem do direito de propriedade privada, passa-se a construir o instituto da posse agrária de forma autônoma, com fundamento nas teorias sociológicas, considerando também as teorias clássicas. A releitura da posse agrária, de acordo com os respectivos valores sociais, autoriza a concepção da função social da posse agrária que, ao ser observada, recebe tutela jurídica e, por conseguinte, concorre para o alcance dos objetivos da República Federativa do Brasil.
Multifuncionalidade Da Agricultura Familiar E Segurança Alimentar: Caminhos Para A Concretização Dos Direitos Humanos Agroalimentares
Authors: Neto Gil Ramos De Carvalho
Published: February 2017

A agricultura familiar tem um importante papel social, econômico e ambiental. Sua multifuncionalidade vem ao encontro da possibilidade de efetivação dos direitos humanos agroalimentares. O conceito legal brasileiro de segurança alimentar reforça a necessidade de respeito a esses direitos, sendo que a opção política pela agricultura familiar pode consagrar a sociedade como a maior beneficiada com a garantia de cumprimento dos requisitos para uma alimentação segura.
A INTENSIFICAÇÃO E PRECARIZAÇÃO DO TRABALHO DOCENTE NOSINSTITUTOS FEDERAIS
Authors: Baccin Ecléa Vanessa Canei , Shiroma Eneida Oto
Published: February 2017

Este artigo discute a intensificação do trabalho docente nos Institutos Federais de Educação, Ciência e Tecnologia (IF) diante da reconfiguração da Rede Federal de educação profissional. Utilizando o materialismo histórico como referencial teórico, adota a concepção marxiana de trabalho para problematizar as transformações nos processos de trabalho demandadas pelo capital. Buscamos, com esta análise, levantar aspectos que nos permitam mais bem apreender as contradições da política pública que promove a expansão dos IF simultaneamente à precarização do trabalho que neles se realiza.
RELAÇÕES ENTRE A EDUCAÇÃO FÍSICA ESCOLAR E A EDUCAÇÃO DE JOVENS E ADULTOS NO INTERIOR DO COLÉGIO BRASILEIRO DE CIÊNCIAS DO ESPORTE (CBCE): SUJEITOS, CONCEPÇÕES, IMPASSES E PERSPECTIVAS
Authors: Oliveira Cláudio Márcio
Published: February 2017

Este trabalho busca analisar as relações entre a Educação Física Escolar e a Educação de Jovens e Adultos (EJA) presentes nas produções acadêmicas do CBCE – Colégio Brasileiro de Ciências do Esporte, entidade científica que congrega pesquisas em Educação Física no Brasil desde 1978. Foram analisadas as produções publicadas no interior do Grupo de Trabalho Temático Educação Física/Escola (GTT Escola), apresentadas nos congressos da entidade no período de 2007 a 2015. Tais análises buscaram identificar as diversas concepções de Educação Física e de EJA, bem como os olhares que as referidas produções lançaram sobre os sujeitos e seus processos de escolarização. Ao final, este estudo problematiza impasses e perspectivas acerca das relações entre Educação Física Escolar e Educação de Jovens e Adultos, sugerindo pautas de pesquisa e intervenção que articulem este componente curricular a esta modalidade de educação.
PENGARUH PENDIDIKAN AKUNTANSI DI SEKOLAH MENENGAH TERHADAP KEBERHASILAN BELAJAR MAHASISWA JURUSAN AKUNTANSI
Authors: Riduwan Akhmad , Suryono Bambang
Published: February 2017

Keberhasilan studi mahasiswa jurusan akuntansi di Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya ternyata tidak dipengaruhi oleh latar belakang jurusan pada saat mahasiswa tersebut masih di Sekolah Menengah. Demikian pula, bahwa antara mahasiswa yang berasal dari SMU Jurusan A3/IPS dan mahasiswa yang berasal dari SMEA, Indeks Prestasi Kumulatif-nya secara signifikan tidak berbeda. Hal ini menunjukkan bahwa lama masa penempuhan dan banyaknya mata-pelajaran akuntansi yang diberikan di Sekolah Menengah tidak berpengaruh secara signifikan terhadap keberhasilan mahasiswa akuntansi di STIESIA, yang berdasarkan logika, seharusnya mereka yang berasal dari SMEA lebih berpeluang memperoleh keberhasilan dibandingkan dengan mereka yang berasal dari SMU Jurusan A3/IPS.Tidak adanya pengaruh jurusan di Sekolah Menegah dengan keberhasilan belajar mahasiswa jurusan akuntansi juga dibuktikan oleh fakta bahwa ternyata mahasiswa yang berasal dari SMU Jurusan A1 dan A2 (IPA) secara signifikan nilai/Indeks Prestasi-nya berbeda (dalam arti lebih baik) dengan mahasiswa yang berasal dari SMU Jurusan A3/IPS dan SMEA, padahal berdasarkan logika, mereka yang berasal dari SMU Jurusan IPS dan SMEA seharusnya berhasil lebih baik dari mereka yang berasal dari Jurusan IPA. Demikian pula hasil uji terhadap nilai/indeks prestasi atas matakuliah akuntansi yang bersifat verbal, ternyata tidak menunjukkan perbedaan secara signifikan antara mereka yang berasal dari SMU Jurusan A3/IPS dan SMEA dengan mereka yang berasal dari SMU Jurusan A1/A2 (IPA).
KEPAILITAN DEBITUR DITINJAU DARI KACAMATA HUKUM
Authors: Soeprapti Soeprapti
Published: February 2017

Dalam dunia usaha utang –piutang adalah suatu yang wajar. Suatu usaha yang ingin berkembang kemudian mencari utang, itu bukan sesuatu yang buruk, sepanjang perusa-haan tersebut dapat membayarnya kembali. Berarti perusahaan tersebut dalam kea-daan”Solbavel”. Sebaliknya perusahaan dalam keadaan”Insobavel”kalau perusahaan tersebut sudah tidak mampu membayar utang-utangnya. Dan jika keadaan perusahaan tersebut terus menurun sampai pada suatu”keadaan berhenti membayar”maka hakim dapat menjatuhkan pailit pada perusahaan tersebut.
ANALISIS LINGKUNGAN BISNIS KE ARAH KODE ETIK BISNIS GLOBAL
Authors: Yuniati Tri
Published: February 2017

Etika bisnis merupakan suatu aturan main yang disepakali oleh semua anggota yang terlibat didalamnya dan setiap pelanggaran akan dikenakan sanksi. Etika bisnis pada mulanya merupakan kebiasaan-kebiasaan yang berlaku dimasyarakat. dimana etika yang ada dimaksud untuk mengurangi hal-hal yang dapat merugikan pihak lain karena adanya penyelewengan. Untuk itu didalam berbisnis perlu adanya tanggung jawab bisnis, memperhatikan dampak ekonomis dan sosial dari bisnis, memperhatikan perilaku bisnis dari hukum, adanya sikap sating menghormati. Etika bisnis akan bisa diterapkan kalau adanya kesadaran dari masyarakat global yang tidak hanya melihat kepentingan diri pribadi.
MENINGKATKAN PERAN AKUNTAN INDONESIA DI ERA GLOBALISASI
Authors: Ngumar Sutjipto
Published: February 2017

Artikel meningkatkan peran Akuntan Indonesia di Era Globalisasi, menggambarkan perkembang-an perdagangan yang sangat pesat sebagai akibat timbulnya revolusi informasi dan transportasi di satu pihak dan kondisi jasa akuntansi Indonesia yang belum memadai di lain pihak. Hambatan-hambatan yang ada adalah bahwa Akuntan di Indonesia relatif masih lemah di bidang pengua-saan teknologi informasi serta penguasaan bahasa asing. Berdasarkan persyaratan untuk mening-katkan peran Akuntan di masa depan, perlu ditingkatkan profesionalisme Akuntan melalui ujian Sertifikasi Akuntan, penyelenggaraan pendidikan profesi berkelanjutan, serta mengubah dan menyempurnakan kurikulum pendidikan akuntansi.
PERANAN JAMSOSTEK DALAM RANGKA MELINDUNGI DAN MENINGKATKAN KESEJAHTERAAN TENAGA KERJA
Authors: Soeprapti Soeprapti
Published: February 2017

Ketenaga-kerjaan sebagai bagian dari upaya pembangunan sumber daya manusia mer-pakan salah satu faktor dari pembangunan nasional yang pelaksanaannya diarahkan pada peningkatan harkat, martabat dan kemampuan manusia serta kepercayaan pada diri sendiri dalam mewujudkan masyarakat sejahtera materiil dan spiritual. Peran serta tenaga kerja semakin meningkat dengan disertai berbagai tantangan dan resiko yang dihadapinya. Oleh karena itu kepada tenaga kerja perlu diberikan perlindungan, pemeliharaan, dan peningkatan kesejahteraan. Bentuk perlindungan, pemeliharaan dan peningkatan kesejahteraan tenaga kerja dalam bentuk program Jaminan Sosial Tenaga Kerja. Pada dasarnya program ini menekankan pada perlindungan bagi tenaga kerja yang relatif mempunyai kedudukan lebih lemah. Karena itu perusahaan memikul tanggung jawab utama dan secara moral perusahaan mempunyai kewajiban untuk me-ningkatkan perlindungan dan kesejahteraan tenaga kerja.
PENJABARAN LAPORAN KEUANGAN DALAM MATA UANG ASING ( Pernyataan Standar Akuntansi Keuangan No.11 )
Authors: Riduwan Akhmad
Published: February 2017

Mata uang pelaporan (reporting currency) bagi perusahaan yang beroperasi di Indonesia adalah Rupiah. Oleh karena itu, bila perusahaan melakukan transaksi yang didenominasi dengan suatu mata uang asing, maka transaksi tersebut harus dijabarkan terlebih dahulu dan dicatat dengan menggunakan satuan mata uang Rupiah. Penjabar-an transaksi dalam mata uang asing ini, serta pengakuan laba/rugi yang timbul akibat perubahan kurs, diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No.10.Sejalan dengan perkembangan usaha, suatu perusahaan mungkin tidak hanya seke-dar melakukan transaksi dalam mata uang asing, tetapi juga memiliki dan menjalankan kegiatan usaha di luar negeri (foreign operation). Laporan keuangan kegiatan usaha luar negeri ini tentu disajikan dengan denominator satuan mata uang negara di mana ia beroperasi. Apabila laporan keuangan kegiatan usaha luar negeri akan disatukan (diga-bung atau dikonsolidasikan) dengan laporan keuangan perusahaan pelapor, maka laporan keuangan tersebut harus dijabarkan terlebih dahulu ke dalam Rupiah. Penja-baran laporan keuangan dalam mata uang asing ini diatur dalam PSAK No.11.Tulisan ini mencoba menjelaskan secara singkat tentang metode-metode penjabaran laporan keuangan dalam mata uang asing, terutama yang berkaitan dengan kurs yang digunakan serta pengakuan selisih kurs karena penjabaran laporan keuangan. Tulisan ini tidak menjelaskan tentang perubahan mata uang pelaporan -- dari Rupiah ke suatu mata uang asing (mata uang fungsional) -- sebagaimana diatur dalam PSAK No.52.
PERHITUNGAN REGRESI LINIER BERGANDA DENGAN METODE LEAST SQUARE DAN ELIMINASI GAUSS DALAM PEMROGRAMAN PASCAL 7.00
Authors: Herlambang Yudha
Published: February 2017

Dalam suatu permasalahan yang kita amati tidak jarang antara variabel yang diteliti dengan faktor-faktor yang mempengaruhinya terdapat hubungan saling keterkaitan. Hubungan antara variabel yang diamati dengan faktor-faktor yang mempengaruhinya seringkali dinyatakan dalam bentuk persamaan regressi. Hanya saja tingkat sampai sejauh mana hubungan antara variabel yang diamati dengan faktor-faktor yang mempengaruhinya tadi lebih mudah dinyatakan dalam bentuk persamaan regressi linier. Karena hal-hal yang mempengaruhi terhadap suatu variabel yang diteliti terdiri dari banyak fakor, maka seringkali kita nyatakan dalam bentuk persamaan regressi linier berganda atau multiple regression. Tulisan ini mengemukakan suatu program komputer dalam bahasa Pemrograman Pascal untuk mencari nilai-nilai parameter regressi linier berganda, bila variabel bebas yang mempengaruhi terhadap variabel terikat adalah lebih dari satu, sehingga membentuk persamaan regressi linier multiple. Program komputer yang dirancang di sinis akan diuji validitasnya terhadap software aplikasi statistik yang lain yang telah menjadi standar pemakaian, misalkan Microstat atau Minitab, sehingga bila diberikan input nilai variabel dari permasalahan yang sama dan nantinya dapat diperoleh hasil pemrosesan yang sama atau mendekati sama.
PENDELEGASIAN WEWENANG VERSUS PEMBERDAYAAN KARYAWAN DALAM PERSPEKTIF MANAJEMEN
Authors: Suryono Bambang
Published: February 2017

Konsep pendelegasian wewenang berbeda secara mendasar dibandingkan dengan konsep pemberdayaan karyawan. Ketidakcermatan manajemen dalam memahami perbedaan ke-dua konsep tersebut akan mengakibatkan manajemen cenderung ke functional fixation. Pemberdayaan karyawan berangkat dari keinginan untuk menggali seluruh potensi yang terdapat dalam diri seluruh karyawan untuk diarahkan dalam memajukan organisasi. Dengan demikian, pemberdayaan karyawan hanya dapat diwujudkan melalui: (1) pembangunan kompetensi karyawan dan penyediaan sumber daya yang diperlukan untuk mewujudkan kompetensi karyawan, dan (2) pembangunan lingkungan kerja berkualitas. Karyawan yang memiliki kompetensi sesuai dengan tuntutan pekerjaannya memerlukan lingkungan kerja yang menumbuhkan komitmen dalam dirinya untuk menghasilkan ki-nerja unggul. Tanpa lingkungan kerja berkualitas, karyawan dengan kompetensi tinggi ti-dak akan produktif. Oleh karena itu, pemberdayaan karyawan pada hakikatnya merupa-kan usaha untuk menjadikan karyawan produktif dan berkomitmen.
TAX PLANNING UNTUK PEMBAYARAN PAJAK DENGAN BENAR BAGI PERUSAHAAN DI INDONESIA
Authors: Ngumar Sutjipto
Published: February 2017

This paper  explains corporate 's tax planning policy  as the tax payer purposes  (1) that Taxes which be paid exactly no more nor less (2) To care corparate 's liquidity (3) to get profit  normaly.  Tax planning  does not effort how make making tax evasion, but it is a strategy for tax saving and tax avoidance. The problem is that corporate as the tax payer does not understand about tax regulation, or the corporate just transfers the tax problem to accountancy department, because the manager has not time to understand tax law, eventhough to safeguard for negotiating by customer, the manager does not involve with anyone. The corporate initiative to execute tax planning are (1) Transfering tax value added expense to the buyer or customer (2) To carry out the holding company through accountancy engineering, by Pooling interest and Purchase method. Pooling interest method means no recoqnize value added (goodwill) ; in the other hand purchase method means the assets be counted by market value, so value added (goodwill) will be writen off by depreciation.
PELUANG AKUNTAN PUBLIK DALAM PROGRAM RESTRUKTURISASI UTANG BAGI USAHA KECIL DAN MENENGAH
Authors: Ngumar Sutjipto
Published: February 2017

This paper is prapared to analyse the industrialist’s problems, particulary the little and Midle Business (UKM), paying their debt to the Bank, as the result of economic crisis endlesly. The government through the Jakarta Initiative Task Force (J.I.T.F.) and Fi-nancial Consultant, the Public Accountant which is appointed by Indonesian Accountant Asso-ciation (IAI), go to work as the facilitator, practice debt restructuring program, between obligator and creditor by win and win solution. lution. Public accountant is the partner of JITF as Financial Consultant, prepares the informations : e.g. debt’s document, Fi-nancial Statement, activity and strategy of business. The UKM’s information which have been arranged by public accountant used as another base for debt negotiation. The UKM among restructuring obtacle is that the information about restructuring process is not complete; the lack information of obligator and unhonesty of creditor.
PENGARUH VARIABEL AKUNTANSI TERHADAPPERUBAHAN HARGA SAHAM PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK JAKARTA
Authors: Setyaningsih Setyaningsih
Published: February 2017

The objective of this study is to investigate the relationship between accounting variables and stock price changes in Jakarta Stock Exchange (JSX). Some accounting variables in this study are devidend payout  ratio, assets size, assets growth , leverage ratio, variability in earning and covariability in earning as independent variables, the independent variables are stock  price changes. The study analysis 80 cases of active firms  in  the period of 1994 to 1997.  Data is collected by means of purpo sive random sampling. Regression analysis is used to analyse the data.The  result  of  the study  shows  that  there  is significant  affect  of  the  sevent financial accounting informations in the model as predictor of stock price changes (Y); there are two variables to be dropped because there is multicolinierity among variables. Those variables are leverage ratio (X5) and covariability in earning (X7) . There are five other independent variables affect significantly to stock prices changes (Y), which their contribution is 49%.
COMPETITIVE DEVELOPMENT YANG BERORIENTASI PARTISIPASI DAN KEMITRAAN
Authors: Rais Soenyoto
Published: February 2017

This paper describe the strategic policy development about the influence of the free trade and the globalization era to the national development during the beginning of the 21th century with high technology. In that case, Indonesian as an underdevelop country, at present, implemented the policy development in four stages as : (1) The basic need development theory was aplicated in Pelita I, II, III; (2) The growth development theory, in Pelita IV and V; (3) The centered people oriented development in Pelita VI; (4) And the last, as the sustained of the centered people development is the competitive development stages. The particurally concept of the competitive development are the participation and the partnership in togetherness between : (1) The Bureaucracy as the policy decision maker; (2) The Public Enterprise; and (3) The Private Enterprise.
PEMBINAAN DAN PENGEMBANGAN USAHA KECIL DALAM PEMBANGUNAN EKONOMI INDONESIA
Authors: Harman Glendoh Sentot
Published: February 2017

Small business as an economic activity of society on a small scale, has a central role in the economy of Indonesia. Although the economic crisis has created a great disturbance in the live of large and middle-size business, apparently small business continues to function well in the lower levels of the economy.The main role of small business is: 1) use excess labor; 2) as a producer of goods and services at reachable prices for the lower econimic levels of society; 3) as a potential producer of foreign exchange because of the success of this type of industry in producing non-oil commodities for export.Remembering that the role of small business is large and has great influence on the lower economic levels of society, it is quite necessary to pay attention to the development of this sector.
PERMASALAHAN SISTEM PENGENDALIAN MANAJEMEN PEMERINTAH
Authors: Yud Patmono Yazid
Published: February 2017

Menurut Anthony (1992: 6) pengendalian manajemen adalah suatu proses dengan mana para manajer menjamin bahwa sumber-sumber yang diperoleh dan digunakan dengan efektif dan efisien dalam rangka pencapaian tujuan organisasi. Pemerintah merupakan suatu organisasi yang melayani kepada masyarakat. Dalam rangka melaksanakan kegiatan-kegiatannya perlu adanya pengawasan. Pengawasan adalah salah satu fimgsi dari manajemen. Tujuan pengawasan adalah untuk mengetahui dan menilai kenyataan yang sebenar-benarnya tentang obyek yang diawasi, apakah sesuai dengan semestinya atau tidak. Dalam pelakwnaan pengawasan timbul berbagai permasalahan seperti penyelewengan keuangan, penyalahgunaan wewenang, dan kejahatan-kejahatan lain misalnya: penyuapan, kolusi, penggelapan, nepotisme, pungutan liar. Langkah-langkah yang diperlukan untuk pengawasan guna menanggulangi dan atau menghilangkan permasalahan tersebut antara lain:  penyelengaraan  pengawasan  yang  efektif peningkatan pembinaan kepegawaian berdasarkan sistem karir dan prestasi kerja, peningkatan terjalinnya  koordinasi  aparat-aparat  pengawasan,  mengusahakan terjalinnya sating pengertian antara pengawas dan yang diawasi tertib administrasi, dan meningkatkan kesadaran perlunya pengawasan.
KEPEMILIKAN MANAJERIAL DAN AGENCY CONFLICTS: ANALISIS PERSAMAAN SIMULTAN NON LINIER DARI KEPEMILIKA N MANAJERIAL, PENERIMAAN RISIKO (RISK TAKING), KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN
Authors: Wahidahwati Wahidahwati
Published: February 2017

The purpose of this research to examine how managerial ownership relate to risk taking, debt policy and dividend policy. This research is based on the previous research by Chen and Steiner (1999), which found that risk tobe a significant and positive determinant of the level managerial ownership while managerial ownership is also significant and positive determinant of the level of risk. Chen and Steiner observed evidence of subtituons-monitoring effects between managerial ownership and debt policy, managerial ownership and dividend policy, and between managerial ownership and institutional ownership. The research is focused on manufacturing companies listed in BEJ for periode 1993-1996.The method of data collection is done by using pooling method and give 103 firm year observation. This research uses a non linear simultaneous equation methodology with use the statistical method two stage least square. The result of this research shows that risk tobe a significant and negative determinant of the level of managerial ownership while managerial ownership is also significant and negative determinant of the level of risk. The result not supports the argument that managerial ownership helps to resolve the agency conflicts between stock holder and manager. The result also indicate that there is not subtitutability between debt and managerial ownership dan between dividend and managerial ownership, but this research evidence of subtitutions-monitoring effect between managerial ownership and institutional ownership.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN KEPADA KETENTUAN PENGUNGKAPAN WAJIB OLEH PERUSAHAAN ­ PERUSAHAAN PUBLIK DAN IMPLIKASINYA TERHADAP KEPERCAYAAN INVESTOR DI PASAR MODAL
Authors: Subroto Bambang
Published: February 2017

The objective of this research is to evaluate the compliance of publicly owned firms listed in Indonesian capital market for mandatory disclosure required in annual report, and to examine the difference in the compliance betweenfirms audited by auditingfirms that are difference in their quality. Another objective of this research is to examine the effect of firms 'capital structure. pro.fit .ability, and size on the complaince.  The final  objective of this  research  is  to  examine  the  effect  on  investors '  reliance  of  complaince  with mandatory disclosures  of auditing firms'  quality,  of firms ' capital structure,  of firms' profitability, and offirms ' size. This research uses manufacturing firms listed in the Jakart 1 Stock Exchange for the two accounting periods 1999 and 2000. The number of sample used in this study is 224firms' annual report. Results of this research show that average of disclosure index is 92,65%. This research also documents that disclosure index of publicly owned firms audited by big auditing firms, is higher than that audited by small auditing firms. Results of hypotheses tests show that auditing firms' quality and firms' size positively affect compliance with mandatory disclosure, and investors ' reliance proxied by cumulative abnormal returns is positiv ely affected by firms' size. Result of analysis shows that auditing firms' quality positiv ely affects investors' reliance, which is proxied by cumulative abnormal trading volume.
EVALUASI AKTIV ITAS KA/ZEN DALAM PENERAPAN STATISTICAL PROCESS CONTROL PADA PROSES PENGELASAN SERTA PEMAKAIAN JAM ORANG DI DEPARTEMEN GENERAL ENGINEERING PT PAL INDONESIA
Authors: Dwijanto Witjaksono Andre
Published: February 2017

This research was a case study that evaluated of Katzen activity, in welding process and utilization of man hour. The observation was located in PT PAL Indonesia, Ujung, Surabaya.This research contains of four observations, these are: evaluating the length of stator fram e product, welding process between rib and web plate, welding process between web plate and web plate, and utilization of man hour. Thefirst observation was using X Bar & R control chart, while the second observation using u control chart.  The third observation using design of experiment, with independent variable to be analyze was welder, welding object, and interaction between welder and welding object, with dependent variable was spatter defect. Thefourth observation was doing to evaluated the succedeed of implementation kaizen in utilization of man hour, with t-test.The yield of calculation has been obtained with using Minitab 11.12 and SPSS 9.0 software, and the significant rate ex:: 0,05, was showed that: First, the process was in statistically  control,  but  the process  capability  should  be rised  because  the process capability less than 1 (C = 0.53, Cpk  = CPL = 0.37). Second, although the welding process was in statistically control, the process capability also need to be increased, because the spatter defect that produced is 53 %. Third, analysis of varians shows that from   the  design  of  experiment,  all  of  three  independent  variables,  was  influences significantly on welding of defect. The biggest one was welder factor. Fourth, the utilization of man hour for repair work (defect work ratio) on the first sampling, have higher significantly than the second sampling. This means that on the second sampling (latest sampling), repair work rate could be decreased.
Mountain goat resource selection in relation to mining‐related disturbance
Authors: White Kevin S. , Gregovich David P.
Published: February 2017

Industrial development can have important direct and indirect effects on wildlife populations. Resource selection function (RSF) modeling provides a powerful tool for assessing the effects of industrial development on spatial use patterns of wildlife. Among North American large mammal species, mountain goats Oreamnos americanus are particularly sensitive to human disturbance. In this study mountain goat seasonal resource selection patterns were examined using GPS radio collar (n = 79 individuals) and remote sensing data in a GIS framework across a 491 km2 regional mountain range in southeast Alaska, 2005–2015. The resulting global RSF model was then applied across a limited spatial extent centered on an industrial mining site in order to assess whether mining activity altered expected spatial use patterns at different distances from the mine. Using a quasi treatment—control experimental framework we examined the occurrence of spatially explicit mine disturbance thresholds. In general, resource selection modeling indicated that mountain goats selected for steep, rugged terrain in close proximity to cliffs in areas with high solar exposure; and they selected for lower elevations in winter than in summer. Mountain goat selection for rugged terrain and proximity to cliffs was stronger in winter than summer. RSF model applications indicated that mountain goat use of predicted habitat in close proximity to the mine was lower than expected at distances up to 1800 m in winter and 1000 m in summer. Because lower elevation winter habitat is closer to mining activity than summer habitat, a greater percentage (42%) of winter habitat within the analysis area was affected by mining activity. The resulting net loss of functional winter habitat carrying capacity is likely to have long‐term negative implications for the local mountain goat population. In places where mining is proposed, development should avoid areas within 1800 m of mountain goat winter habitat. In places where mining is already occurring within disturbance thresholds (such as this study), long‐term monitoring and more detailed field studies should be conducted to more fully understand population‐level consequences of disturbance and identify practicable mitigation measures that have a high probability of success.
Correlation of arterial blood gas measurement with peripheral venous blood gas values in adults patients admitted in ICU
Authors: Adhikari S , Shrestha S K , Srivastava B , KC N B , Singh B B , Bhattarai M D
Published: February 2017

Arterial blood gas (ABG) sampling is an essential investigation for assessment of acid-base status, oxygenation and ventilation in critical care practice. Arterial puncture to obtain arterial blood is more invasive procedure than venous and has more potential complications. To find out the correlation between arterial and peripheral venous blood gas values for pH, PCO2 and bicarbonate. Patients admitted in ICU requiring arterial blood gas analysis to determine their acid-base status or ventilatory status was included in the study. One milliliter of venous blood was obtained in a heparin flushed syringe within 5 minutes of getting arterial blood sample. Both labeled samples were processed immediately. Data were analyzed by student’s t-test. A total of 50 paired samples from 36 patients were evaluated. The mean differences between arterial and venous blood gas values for pH, PCO2 and bicarbonate were 0.02 units, -2.37 mmHg and -0.45 mEq/L respectively. Similarly, the correlation coefficients between arterial and venous parameters were 0.964, 0.881 and 0.906 for pH, PCO2 and bicarbonate respectively, which were statistically significant (p<0.001). Venous pH, PCO2 and bicarbonate showed a very high level of correlation with the respective arterial values.