bluuebunny/crossref_metadata_2025 huggingface dataset:
Remarks on Load Dependency of the Voltage Quality of a 500 MVA Synchronous Generator with Fractional Slot Windings.
Authors: C. Grabner
Published: July 2017

The induced voltage shape of an electrical generator is mainly depending on the used materials, the electromagnetic design and the actual operational state. Especially large synchronous hydro generators are often equipped with a fractional slot stator winding in order to fulfill the high requirements of a sinusoidal voltage output. However, due to such a stator winding, many different harmonic field wave components are circulating along the airgap. Additionally to the fundamental harmonic wave and the higher harmonics with wavelengths shorter than two pole pitches, the armature reaction of a fractional slot winding creates harmonic field components with a wavelength larger than two pole pitches, the so called subharmonics. The resulting voltage quality of a 500MVA salient pole synchronous generator is investigated with finite element methods separately for higher harmonics and sub-harmonics in dependence of various operational states.
On the Assessment of Power Qaulity Characteristics of Grids Connected Wind Energy Conversion Systems.
Authors: Paulo Carneiro  , Pedro Torres  , Rui M.G. Castro  , Ana I. Estanqueiro
Published: July 2017

This paper presents a wind park power quality tool, developed in MATLAB, following the specifications contained in IEC 61400-21 standard, being the flickermeter model constructed according to IEC 61000-4-15 standard. Wind energy dedicated procedures and methodologies, such as the concept of fictitious grid and the two different modes of operation – continuous and commutated – are then applied in accordance with IEC 61400-21 standard. In order to test all the functionalities and proper behaviour of the developed tool, a case study from which power quality related data is available, was selected. Some simulation results obtained with the developed software tool are presented with the main objective of illustrating the methodologies that have been followed in its development. Furthermore, the validation of the model implemented in the WECS power quality tool is performed against the results obtained by the certified institution that was involved in the power quality tests of Samos Island, in Greece.
The Renewable Energy course at the Technical Engineering School of Barcelona
Authors: Jordi de la Hoz  , Alfredo de Blas  , Ramon Bargallo Perpiñá
Published: July 2017

A “Renewable Energy Course” has been offered for several years at the Technical Engineering School of Barcelona (EUETIB). This paper reports on our experience as teachers of the “Renewable Energy Course”. The course program and its methodology are also described.
The main objectives of the course “Renewable Energy ” are to allow engineering students to learn fundamentals and essentials on Renewable Energy, the present situation on Renewable Energy in Catalonia and what kinds of renewable energy are basically used in Barcelona. Due to “Ordenança Municipal de Medi Ambient Urbà” we decided pay attention especially on Solar Domestic Hot Water Systems (SDHWS).
The aim of our paper is to share our experience on:
- What kind of knowledge we considered the most reasonable for a course on renewable energy.
- What kind of methodology we used during the course.
Instrumentation Requirements for Automatic Power Quality Analysis and Dissemination.
Authors: Espírito Santo  , António e Calado  , Maria do Rosário
Published: July 2017

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Analysis of Electrical Signal Disturbances. A New Strategy.
Authors: Juan Carlos Montaño  , Manuel Castilla  , Antonio López  , Jaime Gutiérrez  , Juan Carlos Bravo  , Dolores Borrás
Published: July 2017

A joint treatment for signal analysis based in both Fourier and Wavelet theory is presented. Distinguishing from harmonics and transient disturbance components present on an electrical signal, the former part is extracted by means of Fourier methods, while the latter is subjected to multiresolution treatment in order to split disturbance low frequency components with high frequency components. Numerical experiments are performed over a variety of signals with a given harmonic content, which are classified according to the kind of low frequency disturbance (voltage sag, swell and momentary interruption) and high frequency disturbance (oscillatory transient) present. In every case, a good compression rate is achieved and disturbance components in an efficient way are extracted. Finally, characteristic plots of the low frequency disturbances are obtained for classification purposes.
Detection of Broken Damper Bars of a Turbo Generator by the Field Winding.
Authors: J. Bacher
Published: July 2017

This paper completes the existing Diagnosis Systems of synchronous machines. In order to avoid break downs caused by broken damper bars, a method to diagnose such failures is presented. The main idea of this method is the separation of pole voltages of the field winding according to its polarity. By it, the difference of the pole voltages can be determined. This difference voltage is caused by the noise field of the missing damper bar because the main field of a symmetrical built machine disappears in the difference voltage. The broken damper bar is fixed on the rotor and the field winding is fixed, too. Moreover, the difference voltage depends as well on the position of the missing damper bar as on the distribution of the field winding. In the case of a distributed field winding, the damper bars under the edges of each pole can be detected exact. In order to check the bars in the middle of each pole additional measuring coils of each bar are needed. These coils work according to the measuring method of the field winding. The theoretical ideas are checked by measurements at a special adapted test machine.
The Shielding Effect of the Built in Damper Cage in a Synchronous Machine.
Authors: J. Bacher  , G. Maier
Published: July 2017

Because of the cost efficiency of modern machines, the design of a damper winding in a synchronous machine must be met the following both subjects. One criterion is a functional design, and a second one is an as cheap as possible design.
Normally, the complete damper cage is substituted by the slot wedges of the rotor. But this replacement cage isn’t as effective as the original cage [1]. Furthermore the damping moments of the eddy currents in the massive rotor and in massive parts of a synchronous machine don’t changed. So in the case of an absent damper winding the sum of the damping moments decreases. In order to answer the question of the aims of a built in complete damper cage it must be differentiated between synchronous generators and motors. Generators have to produce sinusoidal voltages. As a result, the damping of higher harmonics in the generator is important. Furthermore, the damping of the negative sequence caused by an increased asymmetric load must be defined by the consumer. Normally, a five percent asymmetric load is acceptable.
In the case of synchronous motors the damping of load impulses are important. One result is the difference between the damping moment of a complete built in damper cage and an incomplete built in damper cage. In addition this paper treats about the damping of higher harmonics and the damping of the negative sequence rotating field.
Novel Control System Based in DSPs for 800 kW Wind Power Station.
Authors: S. Gallardo  , F. Barrero  , J.M. Carrasco
Published: July 2017

Wind energy conversion is a very mature technology. Its applications are widely accepted all over the world. Consequently, a tendency to erect more wind turbines can be observed. Therefore, wind turbines may gradually start to replace the output of conventional generators in the future, specially during low load situations with much wind.
The wind power has a huge potential to supply electrical power without generating pollution. It has the potential to provide many countries with more of one-third of their electricity demand.
A novel control system for a variable speed wind turbine generator has been developed in order to improve the wind turbine behaviour, the hardware is based in two digital signals processors (DSPs) in parallel operation, first one is a TMS320VC33, which manages all the signal analysis, control strategies, the protection systems and mechanical behaviour, and second one is a TMS320LF2407, that controls the PC monitoring program communication, the chopper and inverter PWM devices, temperature measures, encoders velocity and the programmable logic controller communication.
The conjunction of the variable speed constant-frequency operation with the digital signal processors capacities improves cost and reliability, low Harmonic distortion (THD), stresses reduction in the drive train, turbine efficiency, audible noise minimization, mechanical design, active power production, reactive production or absorption (leading or lagging power factor) and control strategies (PWM, for example).
Fault location in electrical distribution systems using PLS and NN
Authors: M.L. Ruiz  , J. Meléndez  , J. Colomer  , J. Sánchez  , M. Castro
Published: July 2017

This paper discusses about voltage sags fault location using a temporal and phasorial descriptors. A dimensionality reduction technique is used to extract the significant features from voltage sags descriptors and a Neural Network is applied to locate the fault.
Amplitude Modullation – an Alternative Method of Generating the Convertor Output Waveforms.
Authors: A. Jan Iwaszkiewicz  , B. Jacek Perz
Published: July 2017

A novel approach to the generation of the convertor outputwaveforms, based on amplitude modulation is presented in thepaper.
Educational Software on Solar Energy Development.
Authors: Jordi de la Hoz  , Santiago Nieto  , Alfredo de Blas  , Oriol Boix
Published: July 2017

A “Renewable Energy Course” has been offered for several years at the Technical Engineering School of Barcelona (EUETIB). To improve the results of this course, and help a better evolution of the PBL methodology used, we decided to develop educational software. This paper is to be about the relation of the educational software inside the course methodology and their potentialities.
Improved Injection Current Controller in Single-Phase Shunt Active Power Filters.
Authors: Victor M. Moreno  , Alberto Pigazo
Published: July 2017

Nowadays shunt active power filters (SAPFs) are one of the most versatile and efficient solutions in the correction of the load power factor and the compensation of current harmonics generated by non-linear loads. The injection current controller, which must achieve that the compensation current track the reference one, is one of the basic components of the controller of a SAPF. This work presents a new method to control the injection current using a digital predictive algorithm, which allows an optimal compensation in stationary state and during variations in the load current and in the source voltage. Results obtained in simulation tests and experimentally on a laboratory prototype confirm and validate the proposed technique.
Comparison of Power Filter Toppologies for Reducing the Customer-Generated Disturbances Caused by Non-Linear Loads.
Authors: M. I. Milanés  , E. Romero  , F. Barrero
Published: July 2017

This paper presents a study of different power filter topologies used to compensate the customer-generated disturbances caused by a non-linear load connected at the point of common coupling (PCC). The advantages and drawbacks of each topology are analyzed and an evaluation is performed by means of computer simulation under different conditions. The rating of the equipment and the THD in the source current have been carried out for comparison purposes. Finally, it is proposed a criterion for the selection of the most appropriate topology depending on the type of harmonic-producing load.
Active and Reactive Power Metering in Non-Sinusoidal Conditions Using Newton Type Algorithm.
Authors: VladimirTerzija  , Vladimir Stanojevic  , Zoran Lazarevic  , Marjan Popov
Published: July 2017

This paper presents a new two stage Newton Type numerical algorithm for active and reactive power measurement in electric power systems with sinusoidal, non-sinusoidal linear and non-sinusoidal nonlinear circuits. In order to estimate their spectra, in the first stage of the algorithm the current and voltage signals are separately processed, whereas in the second stage the power components are calculated. As the main advantage, this technique provides measurements not sensitive to frequency deviations. The algorithm performance is tested using computer simulated tests.
Voltage Sags in Industrial Systems.
Authors: G. Alonso Orcajo  , J. M. Cano R  , C. H. Rojas G  , M.G. Melero  , M.F. Cabanas  , F. Pedrayes
Published: July 2017

This paper presents results relating to the effect of voltage  sags  in  industrial  systems  on  adjustable  speed   drives.   The   influence   of   the   source   impedance,  dc  link  capacitor,  characteristics  of  voltage   sags   and   the   effect   of   the   utility   is   computed.  The  results  from  the  analysis  can  be  used  during  the  design  task  of  the  power  system  protections    and    in    order    to    improve    the    susceptibility   of   the   adjustable   speed   drives   (ASD ́s) under sags. Simulation and experimental results are provided.
Cost Loss Allocation in Distribution Networks with High Penetration of Distributed Renewable Generation - A Comparative Study.
Authors: P. M. De Oliveira-De Jesús  , M.T. Ponce de Leão  , J.M. Yusta Loyo  , H.M. Khodr
Published: July 2017

The implementation of market mechanisms to re-munerate distributed generation should take into account a non-discriminatory access to distribution networks. In consequence, power  losses  of  distribution  network  must  be  fairly  allocated  among  the  all  distributed  generators  and  consumers.  Several  methods  for  power  loss  cost  allocation  have  been  proposed  in  the   literature,   divided   basically   into   two   groups.   Firstly,   methods   as   postage   stamp,   mw-mile,   circuit   based   and   proportional   sharing   have   been   supported   on   an   arbitrary   allocation  of  power  losses  between  consumers  and  generators,  typically   50-50%.   More   recently,   a   modified   proportional   sharing procedure has been proposed  based on the allocation of the  entire  losses  to  consumers  disregarding  the  influence  of  distributed   generators   using   the   basic   proportional   sharing   principle  and  reallocate  avoided  or  produced  losses  among  distributed   generators.   Secondly,   marginal   procedures   have   been extensively proposed in order to send efficient economical signals  to  the  market  agents.  Marginal  methods  require  a  slack  bus  designation  and  do  not  assign  arbitrarily  power  losses  among   producers   and   consumers.   This   paper   presents   a   comparative study of different loss allocation procedures taking into account different levels of penetration of renewable sources in  distribution  networks.  Results  are  obtained  and  discussed  from a test distribution network.
Power Curve Characterization I: Improving the Bin Method.
Authors: A. Llombart  , S. J. Watson  , D. Llombart  , J.M. Fandos  , J.M. Fandos
Published: July 2017

Neural network approaches have been used to try and characterise the power performance of wind turbines in a wind farm. Stochastic techniques are often dismissed as being inferior to those which use neural networks but those stochastic techniques proposed are often overly simplistic. We propose modifications to the IEC 61400-12 bin method in order to provide a more accurate characterisation of wind turbine performance in complex terrain taking account of direction and using a varying power law dependence of power output on wind speed. The method is validated using data from a real wind farm
Combined Fourier and Zero Crossing Technique for Frequency Measurement in Power Networks in the Presence of Harmonics.
Authors: Milenko B. Đurić  , Željko R. Đurišić
Published: July 2017

A new approach to the design of a digital algorithm for network frequency estimation is proposed. The algorithm is derived using Fourier and zero crossing technique. The Fourier method is used as digital filter and zero crosing technique is applied to the cosine and sine components of the original signal which can be corrupted by higher harmonics. The algorithm showed a very high level of robustness as well as high measurement accuracy over a wide range of frequency changes and it can be used for frequncy tracking in power networks when the higher harmonics are presented in voltage or current signals. The theoretical basis and practical implementation of the technique are discribed. To demonstrate the performance of the developed algorithm, computer simulated, as well as real life data records, are processed.
Rio de Janeiro: Modernidade Global e Intensidade no Espetáculo Urbano do Século XXI
Authors: Bocayuva Pedro Cláudio Cunca
Published: July 2017

O objetivo deste artigo é argumentar em favor da necessidade da formulação de uma nova metodologia para a leitura crítica da conjuntura internacional com foco nas dinâmicas espaciais, tendo em vista o momento atual de conformação de uma reestruturação urbana na cidade do Rio de Janeiro. Nele procuramos identificar as tendências características das ações de grande impacto urbano, apoiadas em políticas governamentais orientadas por padrões hegemônicos no plano transnacional. A partir da sua projeção na dimensão da definição dos modos de produção do espaço, pela apropriação das condições de reprodução social sob a hegemonia do capital que busca sua conexão ao ciclo global. Nossa proposta é indicar elementos para a análise situacional do fenômeno urbano na atualidade a partir de pensar a cidade do Rio de Janeiro como fronteira da acumulação global enquanto uma consequência lógica do percurso desenvolvido pelas políticas governamentais locais desde meados dos anos 1990. A agenda dos grandes eventos acabou se impondo como parte de um conjunto de diretrizes de governo para a Cidade.
Medellín reescreve seus bairros
Authors: Echeverri Alejandro
Published: July 2017

Durante os últimos quinze anos Medellín passou por um processo de transformação urbana e social que despertou o interesse em todo o mundo. Deixou de ser um lugar “invisível”, depois de ser considerada uma das cidades mais violentas do planeta, para se transformar em um ponto de referência ou de encontro para os processos de inclusão e inovação. Mas a análise da experiência de Medellín, que poderia ser útil para outras cidades com condições similares, deve ser feita com prudência, com a consciência de que é um processo que está apenas começando, em um contexto social ainda de grande desigualdade e em um território com imensas ameaças ambientais. Este trabalho apresenta algumas das estratégias e ações adotadas nesse processo de reforma urbana e social.

Palavras-chave: Medellín; urbanismo social; inclusão.

 

 

Medellín, during the last fifteen years, underwent a process of urban and social transformation that aroused interest all over the world. It ceased to be an "invisible" place, after being considered one of the most violent cities of the planet, to become a reference or meeting point for the processes of inclusion and innovation. But the analysis of the Medellín's experience that could be useful for other cities with similar conditions, must be done with caution, having the awareness that it is a process that is just beginning, in a social context still of great inequality and in a territory with huge environmental threats. This paper presents some of the strategies and undertaken actions in this process of urban and social reform.

Keywords: Medellín; social urbanism; inclusion.
Arquitetura como dispositivo político
Authors: Capillé Cauê
Published: July 2017

O artigo apresenta uma contextualização do Projeto de Parques Biblioteca dentro das propostas da agenda política de transformação urbana de Medellín, expondo as principais questões que emergem da explícita intenção de atribuir à arquitetura a capacidade de funcionar como dispositivo de fortalecimento político. Desse modo, a proposta neste trabalho é menos averiguar se (ou de que modo) os Parques produzem tal efeito e, mais, indicar a complexa interrelação entre arquitetura, programas culturais e envolvimento político (entre comunidades e Estado). Assim, procura-se argumentar que a aplicação dos Parques Biblioteca como referência para outros contextos – como acontece, por exemplo, no caso do Rio de Janeiro – deve tomar consciência de uma série de fatores, se a intenção for obter a mesma “eficiência” que Medellín aparentemente conseguiu com as bibliotecas. Este artigo pode ser visto como introdução a uma série de trabalhos nos quais avalio o funcionamento dos Parques Biblioteca de Medellín e sua interrelação entre arquitetura, programa, uso e agendas políticas.

Palavras-chave: Medellín; arquiteturas públicas; melhoramentos urbanos
Arquiteturas da grande cidade
Authors: Torrent Horacio
Published: July 2017

A arquitetura moderna deu forma aos processos de concentração urbana no Chile entre 1930 e 1960, não só das grandes cidades como das intermediárias. Tanto a iniciativa pública quanto a privada foram protagonistas de uma transformação espacial da cidade, entendida também como motor do próprio crescimento econômico, ao depositar confiança na indústria da construção e na produção da arquitetura moderna. As concepções arquitetônicas desse momento integraram ideias claras sobre um novo tipo de urbe que se desdobrava sobre o território. Os casos de Osorno nos anos 1930, Chillán nos 1940 e Arica nos 1950-1960 são exemplos claros da transição temporal das ideias e da relação dialética entre arquitetura moderna e desenvolvimento urbano.

Palavras-chave: arquitetura chilena; modernidade; desenvolvimento urbano.
Guerra dos Lugares:
Authors: Masson Michel
Published: July 2017

Michel Masson nos apresenta uma resenha aprofundada desta obra da urbanista Raquel Rolnik, Guerra dos lugares, que aborda o processo global de financeirização das cidades e seu impacto sobre os direitos à terra e à moradia dos mais pobres e vulneráveis.
Urbanismo Infra-estrutural
Authors: Favero Marcos , Di Gioia Lucas , Cattete Victor Cortes
Published: July 2017

Tradução do artigo original em inglês de Stan Allen, publicado no livro Points + Lines. Diagrams and projects for the city sob o título: : Infrastructural urbanism, pág. 46-57.  Princeton Architectural Press, Nova York, 1999, ISBN: 9781568981550.
A szülői felügyeleti jog megszüntetésének hatályos jogi szabályozása a Polgári Törvénykönyvben
Authors: Csizmadiáné Pethő Tímea
Published: July 2017

Being a judge practicing on the area of the law of crimes I rarely come across with the need to apply civil law. Nevertheless, a handful legal concepts may be applied also by criminal courts. One of these concepts is the termination of parental control. Before turning to relevant case analysis in my study, I focus on the principle of the "child's best interest" which is referred to under article 3 of the New York Convention on the rights of children and which has a general fundamental applicability in respect of all provisions of the Convention. This principle must apply not only in civil, but also in criminal proceedings and generally in all types of proceedings irrespective of the area of law such proceedings fall under. Special emphasis is attributed to the legal consequences of terminating parental control and to the distinction of cases where the termination of parental control by the court is mandatory and where such a decision is made in the discretion of the court. I pay separate attention to cases where the court has convicted the parent of a crime committed wilfully against the convicted person's own child and in which cases the convicted person is sentenced to prisonment and as a result of these the criminal court has competence to order the termination of parental control. I address also some issues relating to matters of proof and evidence in connection with crimes of domestic violence. Finally, I explain the nature of a child-focused jurisdiction through the presentation of the Hungarian system which ensures to respect and to give effect to the rights of children to the maximum extent possible. The ability of providing special treatment for children in court proceedings is of the utmost importance.
KERAGAAN ASPEK TEKNIS UNIT TEKNOLOGI PENANGKAPAN IKAN KURAU DI PAMBANG PESISIR KABUPATEN BENGKALIS PROVINSI RIAU
Authors: Kholis Muhammad Natsir , Wahju Ronny I , Mustaruddin Mustaruddin
Published: July 2017

Ikan kurau (Eleutheronema tetradactylum) merupakan salah satu jenis ikan yang mempunyai nilai ekonomi penting di Pambang pesisir Kabupaten Bengkalis. Penelitian ini bertujuan untuk menganalisis aspek teknis dan ekonomi (finansial) dari setiap unit teknologi penangkapan ikan kurau di Pambang pesisir. Pengumpulan data dilaksanakan pada bulan Juli sampai September 2016 di Pambang pesisir Kabupaten Bengkalis Provinsi Riau dengan metode survei. Metode analisis yang digunakan yaitu analisis deskriptif dan finansial dengan menghitung nilai NPV, IRR, PP dan BCR. Hasil analisis aspek teknis menunjukkan karakteristik unit teknologi penangkapan ikan kurau di Pambang Pesisir untuk jaring kurau dan jaring tangsi menggunakan webbing berbahan PA (Polyamide) dan tangsi, mesh size yang digunakan berukuran 2.5 sampai 7 inci dan ukuran kapal berkisar 6 sampai 12m. Sedangkan rawai dan pancing menggunakan tali utama berbahan nilon 110, mata pancing bernomor 6 dan 7, dengan umpan ikan parang-parang, tenggiri, layur, udang dan lomek. Ukuran kapal yang digunakan berkisar 6 sampai 8m. Sedangkan hasil analisis ekonomi (finansial) menunjukkan bahwa seluruh unit teknologi penangkapan ikan kurau di Pambang Pesisir layak untuk dikembangkan dengan nilai NPV yang positif, nilai IRR melebihi bunga suku bank yang ditetapkan dan BCR >1.
MANUAL PARA REGISTRO DE PATENTES PARA PROFISSIONAIS DA SAÚDE
Authors: Kawamoto Junior Luiz Teruo , Carvalho Paulo César Coelho , Carvajal  Junior Claudio José , Langhi Celi
Published: July 2017

Resumo: é importante que o inventor registre sua invenção, modelo de utilidade, ou certificado de adição, mas o profissional da área de saúde acaba por se deparar com um linguajar técnico-científico jurídico, cujo teor e nomenclaturas fogem do seu conhecimento. Caso o inventor não registre sua patente e outro o registre, ele fica impedido de utilizar e comercializar seu produto. O objetivo desta pesquisa foi elaborar um roteiro de registro de patentes em linguagem simples e inteligível para um leigo em direito, ou seja, de forma que profissionais da área de saúde possam depositar e requerer o exame de suas próprias patentes. Primeiro foi feita uma revisão bibliográfica sobre o assunto. Em seguida foi feita uma pesquisa exploratória com 6 profissionais da área da saúde, sendo 3 que já fizeram registros de patentes e 3 que não fizeram o registro. Desta forma foi possível conhecer as dúvidas envolvidas no processo de registro de patentes. Em seguida foi elaborado um manual com fluxograma para registro de patentes, utilizando a revisão bibliográfica e empregando também aspectos relativos às dúvidas dos profissionais de saúde entrevistados. Para validação, foram utilizados outros 9 profissionais (diferentes da pesquisa exploratória): 6 profissionais de saúde, sendo 3 que já fizeram registros de patentes e 3 que ainda não fizeram o registro, utilizaram o manual e responderam a uma prova dissertativa sobre registro de patentes para verificar se o manual foi suficiente para o entendimento, a prova foi corrigida por 3 profissionais do direito de patentes. Os resultados mostraram as dúvidas dos profissionais de saúde, foi desenvolvido um manual de registro de patentes para profissionais da área da saúde, e ele se mostrou adequado pelos testes de validação.
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS
Authors: Trisanti Theresia
Published: July 2017

The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of dividend payout of firms, such as: sales, profit, debt, and assets growth. The data used were the financial reports of each sample company which obtained through DataStream and IDX from 2010 - 2012. Four hypotheses,

which relate to dividend payout such as sales, assets growth, profitability and debt financing, are tested in this research. Regression analysis indicated that profitability, sales and assets growth have positive significant influence to dividend payout but debt has negative significant.

Keywords: dividend payout, sales, assets growth, profitability and debt financing.
POLITIK LUAR NEGERI TERHADAP AKUNTANSI DI INDONESIA
Authors: Sunoto John F
Published: July 2017

Artikel ini bertujuan mengulas perkembangan akuntansi sejak masuknya investor asing pada tahun 1967, dikeluarkan Undang-Undang Penanaman Modal Asing (PMA) dan kemudian disusul pada tahun 1968 dengan Undang-Undang Penanaman Modal Dalam Negeri, terjadinya krisis financial secara global sekitar tahun 1997 yang mengguncang perekonomian Negara-negara adikuasa termasuk Asia dan Indonesia muncullah issu IFRS. IFRS sepertinya adalah semacam ketakutan Negara adikuasa sehubungan dengan pesatnya pertumbuhan perdagangan di Asia seperti China yang telah menguasai berabagai industry mulai dari industri makanan sampai industry nuklir dan yang lebih menggemparkan lagi China berencana menjadikan mata uangnya sebagai alat bayar interntasional.

Kata Kunci: IFRS, PMA, krisis financial
LAPORAN KEUANGAN KONSOLIDASI SEKTOR PUBLIK (Perbandingan Beberapa Negara)
Authors: Kurniasari Wiwin
Published: July 2017

The consolidated Financial Report (CFR) in the public sector takes on considerable contribute to carrying out public policies. The accounting system must represent this overall scenario and analyzes eight countries (Indonesian, Australia, New Zeland, Canada, Sweden, France, USA, and the U.K.), as well as the new informational requirements of the International Public Sector Accounting Standards (IPSASs). Accounting prinsiples used for compling a CFR in the public sector will be compared. The objective of the study is highligt the similiarities and differeces between the various prinsiples and consideration of related to the consolidation of annual accounts in the public sector.

Keywords: Consolidated Financial Report, Public Sector, International Accounting Principles, Accountability.
MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS
Authors: Wardani Dewi Kusuma
Published: July 2017

Tax is the main goverment's income. The tas contribution rose from 56,5 % in 200 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in government income, i.e. more than 75% from total income.

Tax-payers think that tax is a burden for them so they try to reduce it with tax management. Tax management can be viewed as a legal thing, and is not an illegal tax evasion. Although it is legal, tax management can reduce tax income and harm government.

The Indonesian tax income realization was still bellow the target, except in 2008 and 2010. The tax income target inaccessibility makes government was in debt to pay the expenses. The government burdened high tax interest. Tax interest rose from 27.1% in 2005 to 28.5% in 2011. On the other hand, subsidy dropped from 50.2% in 2005 to 46.5% in 2011. Subsidy cutting caused by the tax interest increasing showed that government could not welfare their people because the income was not addressed only for their people but for others whom Indonesia has debt.

We can conclude that tax management harms government because it reduces government income, increases debt interest, and reduces government capacity to welfare their people. So, government must monitor tax management practices in order to avoid tax income decreasing because of tax management.

Keywords: Tax Management, Government Income, Debt Interest, Subsidy
PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008
Authors: Suyanto Suyanto
Published: July 2017

This study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides loans to SMEs.

The analysis using paired samplest-test to test these differences of earning

management before and after the income tax rates changes. The results showed that earning management in the high tax rate was higher than in the lower tax rate. This shows that management has responded the income tax rates changes to take the opportunity.

Keywords: discretionary accruals, earnings management, corporate income

tax changes.
DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK
Authors: Ciptaningsih Tri
Published: July 2017

This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those

factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention.

Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.
ANALISIS POTENSI RASIO CAMEL SEBAGAI INDIKATOR SINYAL KONDISI BERMASALAH BANK PERKREDITAN RAKYAT KONVENSIONAL DAERAH ISTIMEWA YOGYAKARTA
Authors: Wiyono Gendro
Published: July 2017

The study was conducted to determine the potential of camel ratio as an

indicator of signal problematic conditions of Conventional Rural Bank in Yogyakarta Special Region. The data used are all the Performance Rural Banks operating in 4 (four) districts and 1 (one) city of Yogyakarta, which is listed on the Bank of Indonesia. Due dependent variable is nominal data, then test of hypothesis is done using logit regression analysis model. The results provide evidence that: Adequacy Capital Ratio (Zstatistics = -5.4477; sig. = 0.0000) as a proxy for capital potentially significant factor as an indicator of signal problematic conditions; Non Performance Loan (Z Statistics = 6.3545; sig. = 0.0000) and Depreciation Reserve of Productive Assets (Z Statistics = 3.6966; sig. = 0.0002) as a proxy for asset quality factor potentially significant as an indicator of signal problematic conditions; Profit Margin (z Statistics = -1.3183; Sig. = 0.1874) as a proxy for management factor and Return On Assets (z Statistics = 0.1402; sig. = 0, 8884) as a proxy for earnings factor is not significant as an indicator of potentially problematic conditions signal; and Loan to Deposit Ratio (z Statistics = - 4.3700; sig. = 0.0000) as a proxy for liquidity potentially significant factor as an indicator of signal problematic conditions.
ANALISIS PERBANDINGAN MODEL ALTMAN MODIFIKASI DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH ADANYA LEMBAGA PENJAMIN SIMPANAN
Authors: Bowo Unggul Nusantoro Ari
Published: July 2017

This study aims to compare the Modified Altman and Springate models in predicting bankruptcy of the banking company before and after the LPS. Populations that are objects of this research are banking companies listed in Indonesia Stock Exchange. The samples used were 21 banking companies listed in Indonesia Stock Exchange. The sample was banking

company that is always present financial statements in a row before and after the LPS. This study uses a model of the formula and the modification Altman Springate models after it uses different test analysis of paired sample t test to determine differences in outcome prediction of

corporate bankruptcy banks.

From the results of hypothesis testing before the founding of the LPS models Modification Altman and Springate models do not have a difference in predicting bankruptcy of the banking company. Meanwhile, after the founding of the LPS models Modification

Altman and Springate models there is a difference in predicting bankruptcy of the banking company.

Keywords: Modified Altman, Springate, Bankruptcy, LPS
PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA
Authors: Puspitasari Indah , Wardani Dewi Kusuma
Published: July 2017

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta).

This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00.

We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment

system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa.

Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.
ANALISIS KELAYAKAN TARIF AIR BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMER 23 TAHUN 2006 DATA TAHUN 2009 S.D 2012 STUDY KASUS DI PDAM TIRTA DHARMA KABUPATEN SLEMAN
Authors: Indayani Isna Putri , Sunarto Sunarto
Published: July 2017

Sleman is Badan Usaha Milik Daerah engaged in water services . Apart from being required to be able to meet the water needs of the customer , PDAM Sleman should be wise in determining water rates are economically viable in order to cover expenses incurred to earn

the income . Therefore, analysis of water rates is needed to support revenue growth and taps in accordance with Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 article 5 paragraf 1of the PDAM revenues must meet cost recovery principle (full cost recovery ) .

In examining the water use rate formula of Peraturan Menteri Dalam Negeri Nomor 23 Tahun 2006 and the data used is the financial statement data PDAM Sleman 2009 till 2012. The calculations show the basic water rates , low rates , and the rates prevailing on the taps

full Sleman not meet the principle of full cost recovery.

From the results of the study also note that the rate of water from PDAM Sleman 2009 data up to 2012 have not been economically viable because they can not cover the entire cost of business or do not meet the principle of full cost recovery.

Keyword: full cost recovery, cost of business, price of water
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI DAERAH ISTIMEWA YOGYAKARTA
Authors: Nisa Ana Choirun , Aji Andri Waskita
Published: July 2017

This research is aimed to know the influence of perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance in the Special Region of Yogyakarta. This research uses purposive sampling and survey methods with questionnaires. Questionnaires distributions to 100 respondents. The respondents of this research are taxpayer sespecially business owners who are in the business districtand have stickers of Sensus Pajak Nasional. Data analysis was performed using multiple linear regression analysis with SPSS 19 for windows.

The results of this research indicated that perception of Sensus Pajak Nasional have a positive and significant influence on taxpayer's complience, knowledge of taxation laws tax awareness have a positive and significant influence on taxpayer's complience. The magnitude of

perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness to tax compliance to explain tax compliance is 83,3%, while the remaining 16,7% explained by other variables not examined in this research.

Keyword: the perception of Sensus Pajak Nasional, knowledge of taxation laws, tax awareness, taxpayer's compliance
PENGARUH SISTEM PELAYANAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM DI KANTOR PELAYANAN PAJAK PRATAMA BANTUL
Authors: Chaeurnisak Uum Helmina , Suyanto Suyanto
Published: July 2017

This study was conducted to examine the effect of the tax system variables and individual tax compliance on the implementation of self assessment system in KPP Pratama Bantul. This study uses the dependent variable is self assessment system and the indepen dent

variable is the tax system , an individual taxpayer compliance are listed in the KPP Pratama Bantul. The sampling technique used is random sampling of individual taxpayers in the region of Bantul and individuals who have a NPWP. Data collection procedures using a questionnaire which was distributed to be filled by an individual taxpayer. The analysis

technique used is multiple regression with SPSS 16.0 tools.

Based on the results of the analysis indicate that the variable tax system and compliance services an individual taxpayer simul tan proved significant effect on the implementation of self assessment system . Predictive ability of the three variables on self assessment system shows the independent variables can explain the variation in the dependent variable of 34.8 % and the rest is explained by other variables.

Keywords: system of service tax, individual tax compliance, and self assessment system .
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)
Authors: Haryati Winur , Ayem Sri
Published: July 2017

This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of

observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2

) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the

debt to equity ratio variable had no significant effect on firm value.

Keywords: Return on assets, debt to equity ratio, earnings per share
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers)
Authors: Fauzie Aji , Wardani Dewi Kusuma
Published: July 2017

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a

questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0

Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance

Keywords : Modernization of the system of tax administration , tax compliance, tax administration
ANALISIS PENGARUH PENGUKURAN KINERJA KEUANGAN DALAM MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Gunawan Barbara , Hardyani Rizki Putri
Published: July 2017

Tujuan penelitian ini adalah untuk melakukan analisis terhadap pengaruh

pengukuran kinerja keuangan dengan menggunakan rasio keuangan yaitu rasio profitabilitas, likuiditas, aktivitas, leverage dan rasio Market Value (nilai pasar) untuk memprediksi return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.

Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2009 sampai dengan 2012. Pengambilan sampel perusahaan dalam penelitian ini dilakukan dengan metode purposive sampling yaitu dengan didasarkan pada perusahaan manufaktur yang menerbitkan laporan keuangan resmi dan informasi harga saham selama periode pengamatan. Data tersebut diperoleh dari Indonesia Stock Exchange (IDX), Yahoo Finance, dan situs resmi perusahaan. Jumlah sampel

yang digunakan dalam penelitian ini sebanyak 95 perusahaan dan menggunakan metode analisis regressi berganda dengan bantuan pengolahan data SPSS 15,0.

Hasil penelitian ini memberikan kesimpulan bahwa variabel rasio keuangan secara bersama-sama memiliki pengaruh yang signifikan terhadap return saham. Hasil pengujian secara partial pada variabel rasio ROA, ROE, NPM, Current Ratio, TAT, DER, DAR, MBV diperoleh bahwa hanya variabel ROA dan ROE saja yang memiliki pengaruh positif

signifikan terhadap return saham.

Kata Kunci: Rasio Profitabilitas, Likuiditas, Aktivitas, Leverage, Rasio Market Value, dan Return saham
PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)
Authors: Mindra Sukma , Erawati Teguh
Published: July 2017

This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine whether the Earning Per Share (EPS), Company Size, Profitability and Leverage have an influence on company value.

This study was built with five hypotheses, namely (1) Earning Per Share (EPS) has a positive effect on company value. (2) Company size has a positive impact on company value. (3) Profitability has a positive effect on company value. (4) Leverage has a negative effect on company value.

The type of data in this study is secondary data. The samples in this study using purposive sampling method and method polled. Companies sampled as many as 45 of the 136

companies listed on the Indonesia Stock Exchange during the period 2009-2011. This research is quantitative, and statistical testing using multiple linear regression.

By using regression analysis, it can be seen that the variable Earning Per Share (EPS), Company Size, Profitability and Leverage simultaneously have a significant influence on firm value. Partial test results, Firm Size and Profitability positive and significant impact on company value. Earning Per Share (EPS) and Leverage has a negative and significant impact on company value.

Keywords: Earning Per Share (EPS), Company Size, Profitability, Leverage, Corporate Value.