ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN ADOPSI IFRS TERHADAP KUALITAS LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010- 2012)V

The objective of this research is to examine the characteristics of the audit committee (the size of the membership of the audit committee, the number of audit committee meetings, and audit committee independence) and adoption of IFRS-based accounting standards toward companies earnings quality. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2010-2012. Based on purposive sampling technique, it got 45 companies as research samples, so as long as 3 years observation there were 135 annual reports were analyzed. The method of analysis of this research was multiple regression. The results of this research showed that the size of the membership of the audit committee has significant influence to earnings quality; the number of audit committee meetings doesn’t have significant influence to earnings quality; audit committee independence has significant influence to earnings quality; meanwhile adoption of IFRS-based accounting standards doesn’t have significant influence to earnings quality

The Effects of Praise and Motivational Interviewing on Fostering Intrinsic Motivation in Youth

Techniques for fostering intrinsic motivation in children have been investigated. However, far less research has been done on adolescents. Motivational Interviewing (MI) is one tool that has been explored for fostering intrinsic motivation in adolescents. In this thesis, I draw on reflections from my clinical social work internship to demonstrate how MI may serve as a beneficial tool for fostering positive behavior and belief changes related to adolescents’ typical daily challenges. Specifically, I use case studies to explore the impact of MI on adolescents’ 1) self-esteem, 2) resiliency in the face of hardship 3) academic performance and 4) relationships

A Woman\u27s Lot To Suffer : Recognizing the Intersectionality of Oppression and Resistance in Min Jin Lee\u27s Pachinko

Min Jin Lee\u27s novel Pachinko (2017) portrays the historically based lives of a displaced Korean family during Japan\u27s colonization of Korea from 1905-1945. The novel\u27s attention to the ways that colonial endeavors complicate Confucian family and national structures exemplifies the interrelation between gender and racial oppression facing Lee\u27s Korean women in both the public and private domain. However, by centering female voices all too often silenced, Lee also depicts resistance modes that subvert such oppression. Using feminist and postcolonial theory, historical analysis, and close reading analysis, this project examines both the construction of oppression and the subversive resistance measures taken by Korean women, ultimately arguing for the necessity of articulating local specificities instead of universalizing and homogenizing the experience of women worldwide\u2

What Is in Your Tampon? Increasing Transparency in Menstrual Products

The average person who menstruates will bleed for an average of five days, every twenty-four to thirty-eight days, over several decades and could use thousands of disposable menstrual products in their lifetime. Menstrual products line retail shelves. They can be found in homes, bags, and bodies—but until 2021, manufacturers were not required to disclose the ingredients used to make these products to consumers at all. In fact, they still are not federally required to disclose menstrual product ingredients on product packaging. Instead, in recent years, changes to menstrual product labels have largely been the result of state legislation. In 2019, New York State passed the first Menstrual Right to Know Act, which gave manufacturers eighteen months to begin disclosing menstrual product ingredients on boxes sold within the state. California passed its own disclosure law in 2020. In addition to increasing transparency through ingredient disclosures, states are legislating to end menstrual product taxes and to increase access. Amid these efforts to increase menstrual equity, it is important to evaluate whether changes to state laws are the appropriate route for a product historically regulated by the FDA. It is also important to consider whether these laws might be more effective if taken a step further. This Note argues that menstrual products deserve increased scrutiny and that legislation can support important changes to further the health of menstruators in the United States. In delving into the history of the tampon and the Toxic Shock Syndrome Crisis of the 1980s, this Note also aims to highlight the importance of product safety and regulation, particularly as new products enter the market. Parts I and II provide an overview of the menstrual product market, including the history of FDA regulation and more recent research efforts. Part III evaluates efforts to increase menstrual product transparency through state and federal legislation. Part IV proposes additional regulations to increase transparency and consumer safety, focusing on eco-labeling, fixing absorbency charts, and legislating at the federal level. California and New York’s laws are an important step toward increasing consumer awareness and autonomy, but they are just a start. Significant changes are needed to combat existing menstrual stigma, achieve future equity, and ensure product safety

KAJIAN SOSIOLOGI SENI MASJID AL-IRSYAD PARAHYANGAN BANDUNG

Bandung Al-Irsyad mosque is a mosque with a unique form of architecture resembles the Ka’bah. Designed by Ridwan Kamil, this building become famous building in the world. A prestigious award as the five major building of the year 2010 by the National Frame building Association, this mosque become one of the Bandung mainstay tourist destination. This research focus is to dismantle the art contruction suport in the journey of Bandung Al-Irsyad mosque into a high art. To understand the social precesses of this mosque, using the approach in his sociology by Zolberg “Construsting a Sociology of the Art” which suggests that the phenomenon of art is influenced by a social process, the artist, and structural support. This research resulted in the conclution that the creation of a great work of art that could not be separated from the contruction of the rule of art. The artist and the community support for the arts is very important in the development of art work. So that is becomes a high art work. Bandung Al-Irsyad mosque designed by a integrated professional artist with his prestigious awards has received makes this mosque into a very high artist value. Simple and futuristic design is a represent of urban culture. Make it more acceptable to the public

Remorse: A Prospective Genealogy

Although moral philosophy has seen an upsurge of work in moral emotions, remorse is significantly neglected. Part of what explains the neglect, I argue, is a commitment to a narrow, ultimately distorted, conception of remorse. Central to my line of argument is the idea that what makes remorse distinctively moral is its special focus with those directly affected by what one has done. Foregrounding this claim, however, reveals the narrow conception to be detached from what is widely taken to ground it. If we preserve the special moral character of remorse two controversial conclusions follow: (i) that the scope of remorse is broader than standardly taken to be, and, (ii) that the ubiquitous assumption that remorse is merely the first-personal mirror of justified blame comes into problematic doubt. New lines of debate concerning the adequacy of the narrow conception as well as key objections against moral theories committed to it are opened

Improving Medication-Enhanced Psychotherapy Options For PTSD: The Potential of Oxytocin as a Treatment for Hypervigilance in Women With A History of Childhood Sexual Abuse and Related PTSD

Childhood sexual abuse (CSA) is a notable public health concern, affecting a significant proportion of girls in high-income countries. A considerable number of CSA survivors develop Post-Traumatic Stress Disorder (PTSD) by adolescence, which is often considered to be a lifelong disorder with severe emotional and social consequences. Women with CSA-related PTSD display hypervigilance, which is characterized by significantly increased fear network activity and poor top-down control over the amygdala. This meta-analysis examines the potential of intranasal oxytocin (OT) as a treatment for hypervigilance symptoms in women with CSA-related PTSD. The evidence reviewed suggests that intranasal oxytocin can help normalize the aberrant connectivity between the amygdala and the dorsal anterior cingulate cortex, which is associated with increased fear network activity and hypervigilance in these individuals. By targeting these physiological changes, intranasal oxytocin has the potential to improve the effectiveness of psychotherapy for PTSD in women with a history of childhood sexual abuse. However, it is important to note that more research is needed to fully understand the potential of intranasal oxytocin as a treatment for CSA-related PTSD and to determine the optimal dose and administration method

A Comparative Study: The Effectiveness of Various Search Strategies for Finding Critical Evidence in Crime Scene Analysis

In crime scene investigations, evidence is collected in hopes of establishing probable cause to present in court. There are numerous strategies, but four well-known techniques are spiral, grid, parallel, and wheel (Lothridge, 2014). Many factors like room size, room shape, type of crime, time-sensitivity, available personnel, and more contribute to which search strategy is used. The question is which search strategy is the most effective; meaning it spends a minimal amount of time and collects the most evidence in a square room when compared to other strategies. The purpose of this project was to use mathematical modeling to outline and assess the effectiveness of grid, parallel, spiral, and wheel search strategies in a simple, square crime scene model. It was hypothesized that the parallel search method would be the most effective because it is a consistent repetition that is evenly spaced out. Formulas were created or derived to represent each of the search methods. They were then placed on a coordinate grid with four random points, known as critical points, and assessed for intersection. An intersection would indicate that the critical evidence was discovered by investigators. The hypothesis test results indicated there was sufficient evidence to reject the null hypothesis (χ²(3, N=120) = 45.5, p\u3c.05). This suggests there is not an equal distribution of critical evidence found when using different crime scene search strategies

Hvordan samarbeider barnehage og hjem når barnet opplev dødsfall i nære relasjoner?

Sorg er et vidt begrep, og det er mye jeg har hatt lyst til å undersøke rundt temaet. Jeg synes det har vært utfordrende å avgrense problemstillingen min, men for at ikke oppgaven skulle bli for omfattende har jeg tatt noen grep. Som nevn tidligere, finnes det mange ulike grunner til at barn er i sorg.. Jeg valgte å avgrense problemstillingen min til sorg rundt dødsfall. Selv om oppgaven er rettet mot dødsfall, er mye av oppgaven min relevant til andre typer sorger barn kan oppleve. Pedagogiske lederer skal samarbeide med personalet på avdelingen, andre avdelinger og med andre instanser, som for eksempel helsesøster og barnevernet. Jeg har i denne oppgaven valgt å kalle foresatte for hjemmet. I forskingen min har jeg hatt søkelys på samarbeidet mellom de pedagogiske lederne og hjemmet, og hvordan de sammen kan håndtere dette på best mulig måte, med utgangspunkt i barnet. Barnehageansatte i en barnehage varierer alt i fra ufaglærte til ansatte med master-utdanning. Det er assistenter, barn- og ungdomsarbeidere, barnehagelærere, pedagogiske ledere, spesialpedagoger og andre ansatte med ulike utdanninger innad helse og oppvekst, som for eksempel sosionomer, idrettspedagoger etc. Pedagogiske ledere har barnehagelærerutdanning som grunnutdanning. Jeg vil i min oppgave legge størst vekt på pedagogiske ledere, siden det er de som har mest kompetanse og kunnskap om foreldresamarbeid. Gjennom intervjuene jeg har utført i forbindelse med oppgaven, har jeg valgt å snakke med pedagogiske ledere i barnehagen. Selv om jeg i denne oppgaven har størst vekt på pedagogisk ledere kommer jeg til å skifte mellom pedagogiske ledere og barnehageansatte som er en fellesbetegnelse på alle som jobber i barnehage.publishedVersio

Variation of 3D Camera Based Anthropometry for Prediction of Cephalopelvic Disproportion in Ethiopia

Cephalopelvic disproportion (CPD) is a dangerous pregnancy complication that often leads to maternal and perinatal morbidity or mortality if a cesarean section is not performed. Although for most people in the United States, the cesarean section procedure is easily accessible, this is not the reality for many women throughout the world. In Ethiopia, where the cesarean section procedure is often not easily accessible, obstructed labor occurs in nearly 13% of pregnancies, with nearly 65% of these cases occurring because of CPD. Accurate and timely referral of pregnant women who are at high risk of CPD to referral hospitals where they can obtain a cesarean section has the potential to save lives at birth. The Gleason Lab has investigated the use of 3D-camera based anthropometry as a tool for CPD risk calculation through the development of an algorithm that obtains anthropometric measurements from 3D scans. The 3D Cameras studied are the Occipital Structure Sensor and the Microsoft Kinect sensor, which are cameras in research and commercial use worldwide. This work extends that research by conducting variability and longitudinal studies to evaluate the variation of the measurements obtained by this algorithm for the two 3D-camera based approaches of Structure and Kinect and compares their variation to measurements obtained by traditional anthropometry. Results found that the Structure approach often had similar variation or less variation than traditional anthropometry, and Kinect was often had similar variation or greater variation than traditional anthropometry. These results illustrate the robustness of the approach of using Structure 3D-camera based anthropometric measurements for the prediction of CPD and encourage further development of this approach for eventual use in Ethiopia.M.S