Pengaruh Deviden Payout Ratio, Return On Asset dan Return On Equity terhadap Price Earning Ratio pada Saham Lq 45 di Bursa Efek Indonesia

Formulation of the problem in this study is whether the Dividend Payout Ratio, Return on Assets and Return on Equity together and partially significant effect on Price Earning Ratio at LQ 45 in the Indonesia Stock Exchange. In the study used associative design. The dependent variable used is devident payout ratio, return on assets, and return on equity, while the independent variable is the price earnings ratio. The study population is 83 companies whose shares are included in LQ45 in December 2006- December 2010. The sample was selected is 27 shares of companies that have a certain criteria. The data used is secondary data, with the data collection technique is documentation. The techniques used in the analysis of multiple regression analysis. Based on the obtained results of the testing process 1) Parliament, ROA, ROE together influential significantly toward PER 2) There is a partial effect between Parliament ROA ROE against PER at companies belonging to the group LQ45 respectively 2,36

Unterstützung informellen Lernens Studierender. Möglichkeiten studentischen Arbeitens mit Social Software

Innerhalb des Projektes „Learner Communities of Practice“ (LCP) wurde mit Förderung durch das Sächsische Staatsministerium für Wissenschaft und Kunst ein Schulungskonzept entwickelt, welches das informelle Lernen Studierender in der Studieneingangsphase mittels Social-Software-Tools unterstützt. Der Beitrag beschreibt die didaktische und technische Umsetzung des Schulungskonzeptes, stellt die Ergebnisse einer testweisen Durchführung dar und skizziert generelle Herausforderungen beim Einsatz von Social Software in der akademischen Aus- und Weiterbildung. (DIPF/Orig.

Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company\u27s financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stag

Genetic diversity of circulating rotavirus strains in Tanzania prior to the introduction of vaccination

Background: Tanzania currently rolls out vaccination against rotavirus-diarrhea, a major cause of child illness and death. As the vaccine covers a limited number of rotavirus variants, this study describes the molecular epidemiology of rotavirus among children under two years in Dar es Salaam, Tanzania, prior to implementation of vaccination. Methods: Stool specimens, demographic and clinical information, were collected from 690 children admitted to hospital due to diarrhea (cases) and 545 children without diarrhea (controls) during one year. Controls were inpatient or children attending child health clinics. Rotavirus antigen was detected using ELISA and positive samples were typed by multiplex semi-nested PCR and sequencing. Results: The prevalence of rotavirus was higher in cases (32.5%) than in controls (7.7%, P,0.001). The most common G genotypes were G1 followed by G8, G12, and G4 in cases and G1, G12 and G8 in controls. The Tanzanian G1 variants displayed 94% similarity with the Rotarix vaccine G1 variant. The commonest P genotypes were P[8], P[4] and P[6], and the commonest G/P combination G1 P[8] (n = 123), G8 P[4] and G12 P[6]. Overall, rotavirus prevalence was higher in cool (23.9%) than hot months (17.1%) of the year (P = 0.012). We also observed significant seasonal variation of G genotypes. Rotavirus was most frequently found in the age group of four to six months. The prevalence of rotavirus in cases was lower in stunted children (28.9%) than in non-stunted children (40.1%, P = 0.003) and lower in HIV-infected (15.4%, 4/26) than in HIVuninfected children (55.3%, 42/76, P,0.001). Conclusion: This pre-vaccination study shows predominance of genotype G1 in Tanzania, which is phylogenetically distantly related to the vaccine strains. We confirm the emergence of genotype G8 and G12. Rotavirus infection and circulating genotypes showed seasonal variation. This study also suggests that rotavirus may not be an opportunistic pathogen in children infected with HIV

In vivo characterization of connective tissue remodeling using infrared photoacoustic spectra

Premature cervical remodeling is a critical precursor of spontaneous preterm birth, and the remodeling process is characterized by an increase in tissue hydration. Nevertheless, current clinical measurements of cervical remodeling are subjective and detect only late events, such as cervical effacement and dilation. Here, we present a photoacoustic endoscope that can quantify tissue hydration by measuring near-infrared cervical spectra. We quantify the water contents of tissue-mimicking hydrogel phantoms as an analog of cervical connective tissue. Applying this method to pregnant women in vivo, we observed an increase in the water content of the cervix throughout pregnancy. The application of this technique in maternal healthcare may advance our understanding of cervical remodeling and provide a sensitive method for predicting preterm birth

Beyond the Lawn: Bylaws for Biodiversity - Evidence-Based Recommendations for Future Practice and Policy Development

Across Canada and globally, there is growing momentum to mitigate the impacts of climate change and habitat loss on biodiversity. These challenges transcend the jurisdiction of any single government or agency. In response, people across urban areas are increasingly taking action, particularly through landscaping strategies that foster and support biodiversity at home in their gardens. In North American cities, private lands make up a significant and often majority of the urban matrix. As such, private lands offer opportunities to address anthropogenic socio-environmental impacts in cities in ways that complement municipal initiatives on public lands. Specifically, rewilding initiatives on private lands, in yards and gardens, present a tangible solution to renaturalize and connect larger urban ecological networks, while benefiting human wellbeing by nurturing new human-nature relations. Despite this opportunity, there exists ongoing conflict at the municipal scale between municipal-wide environmental goals, the bylaws that regulate landscaping on private property, and the freedom to cultivate support for nature through rewilding efforts in gardens. This paper centers on a pivotal case study in Ontario, Canada: the Hillcrest Meadow, a rewilded habitat garden, in west-midtown Toronto. For over a decade, the garden has been cultivated, stewarded, and maintained by the property owners. In 2020, the Hillcrest Meadow became the focus of media and public attention when the City of Toronto ordered the garden to be cut down, charging the owners with a violation of Toronto’s Long Grass and Weeds Bylaw (as it was then known), Chapter 489 of the City’s Municipal Code. This case is exemplary of many others across North America, and served as the catalyst for the Bylaws for Biodiversity (2021-2025) (B4BD) research project undertaken by the Ecological Design Lab at Toronto Metropolitan University. Initiated in response to the Notice of Violation served to the owners of the Hillcrest Meadow, later revealed a much greater issue of contradictory municipal biodiversity strategies and rewilding initiatives, and the regulation of gardens and landscaping on private property through municipal codes and bylaws, across public policies in Canada and the U.S. This paper uses the Hillcrest Meadow as a case study to introduce how property maintenance bylaws and municipal enforcement action in practice act as barriers to biodiversity and to the cultivation of rewilded gardens on private property across North American cities. This study draws from the insights that emerged as a result of the Hillcrest Meadow case, built upon policy analyses, interviews with subject matter experts, and experiential knowledge. The paper concludes by synthesizing the key findings into practical, evidence-based recommendations to inform future practice and policy development

Faktor-Faktor Yang Mempengaruhi Pemahaman Mahasiswa Program Studi Akuntansi Tahun 2009 Terhadap Mata Kuliah Pengantar Akuntansi Pada Perguran Tinggi Swasta Di Seberang Ulu Palembang

The problem of this study was what factors influenced the understanding of accounting students academic year 2009 about accounting introduction subject at private college at Seberang Ulu II Palembang. The purpose of this this study was to determina the factors influenced the understanding of accounting students academic year 2009 about accounting introduction subject at private college at Seberang Ulu IIPalembang. The study used descriptive method. The variables of this study were the factors influencing the understanding of accounting students and accounting introducting subject. The population of this study was the students at privat college Seberang Ulu II Palembang. The samples were 79 respondens taken from startified random sampling. The result of this study showed the The factors Influencing The Understanding of students is internal factor and eksternal factor. The dominant factors was internalfactor is motivasion student to study accounting, The dominant factors was external factor are the lecturing methods and the material of the lecturing influenced the students understanding

PENGARUH DEVIDEN PAYOUT RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO PADA SAHAM LQ 45 DI BURSA EFEK INDONESIA

Formulation of the problem in this study is whether the Dividend Payout Ratio, Return on Assets and Return on Equity together and partially significant effect on Price Earning Ratio at LQ 45 in the Indonesia Stock Exchange. In the study used associative design. The dependent variable used is devident payout ratio, return on assets, and return on equity, while the independent variable is the price earnings ratio. The study population is 83 companies whose shares are included in LQ45 in December 2006- December 2010. The sample was selected is 27 shares of companies that have a certain criteria. The data used is secondary data, with the data collection technique is documentation. The techniques used in the analysis of multiple regression analysis. Based on the obtained results of the testing process 1) Parliament, ROA, ROE together influential significantly toward PER 2) There is a partial effect between Parliament ROA ROE against PER at companies belonging to the group LQ45 respectively 2,36

Pengenalan Laporan Keuangan Sederhana Pada Umkm Minyak Wangi Masyarakat Kecamatan Parung Kabupaten Bogor, Provinsi Jawa Barat

Pengabdian ini bertujuan untuk memberikan Pengenalan Laporan Keuangan sederhana pada UMKM yang diwakili Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor. Metode kegiatan yang digunakan adalah berdiskusi bersama kepada para Mayarakat RW.04 Kecamatan Parung Kabupaten Bogor, sehingga dapat memberikan solusi yang tepat dalam permasalahan tersebut. Hasil kegiatan menunjukan bahwa sebelum pelaksanaan PKM, para peserta masih kurang menguasai pengelolaan Laporan Keuangan, namun setelah pelaksanaan kegiatan dilakukan peserta kegiatan PKM ini sudah dapat dapat melakukan pengelolaan laporan keuangan