ROLE OF REGIONAL HEAD OF STATE’S ATTITUDES IN IMPLEMENTATION OF FINANCE POLICY ABOUT THE GOVERNMENT ACCOUNTING STANDARDS IN INDONESIA

ndonesian state financial policies have undergone major changes since the release the Law on State Finance package in 2003 and 2004 as well as the Law on Local Government Package of 2004. The legislation has been set up clearly financial management with a transparent and accountable as well as the financial management in the region from President to the Regional Head. This implies a stronger role of the Regional Head in implementing the financial policy in the local government. The financial policy communication to local governments are often disruption whereby the policy is not communicated clearly and consistently. This study is a single case study for examining the phenomenon in which the object of research is the Semarang City Government as the only one that has been implemented government accounting standards accrual-based policy. In adequately of the financial policy’s communication about implementation of government accounting standards accrual-based policy from the central government to the local government can be overcome by the attitude of the Regional Head avoiding uncertainty (uncertainty avoidance) and has a vision for the future (confucian dynamism) so to encourage the attitude of the staff at the local government and also encourage the emergence of support from external parties to support the implementation of the financial policy of the country

Quality of Neonatal Health Care: Learning From Health Workers’ Experiences in Critical Care in Kilimanjaro Region, Northeast Tanzania

Neonatal deaths are generally attributed to suboptimal standards of health care. Health care worker motivation and adherence to existing guidelines are rarely studied. To assess the performance of health workers for neonatal health care in the hospitals of Kilimanjaro region. A descriptive study using a semi-structured interview for health care workers at a tertiary referral hospital and peripheral health facilities (regional referral, district hospitals and health centres).was used. Health Care Workers (HCW) were asked to recall a scenario of a critically ill neonate admitted in the wards and the treatment that was provided. The WHO Emergency Triage Assessment and Treatment (ETAT) guidelines were used as a standard reference for knowledge of critical care. Birth asphyxia was the most recalled health problem requiring critical care, reported by 27.5% of 120 HCW at both peripheral hospitals and by 46.4% of 28 health workers in tertiary referral centres. Half of the HCW commented on their own performance (47.5%, n=140). HCW presented with low to moderate levels of knowledge for critical care were at 92%. Supplementary training was associated with a higher levels of knowledge of neonatal critical care (p value = 0.05). HCW in peripheral hospital had lower levels of knowledge (only 44.7% at peripheral hospitals had sufficient ratings compared to 82.1% at the referral centre). [Pearson χ2 (2) = 12.10, p value = 0.002]. Guided Practical-Competence Diagnostic Specific neonatal health care training is highly needed in the peripheral facilities of rural Kilimanjaro region

Maple Syrup Value Systems and Value Chains - Considering Aboriginal and Non-Aboriginal Perspectives

Harvested from both intensive sugar maple stands and diverse mixed forest ecosystems across Ontario, maple syrup is an important rural and Aboriginal non-timber forest product that contributes to social, economic and environmental sustainability. This paper presents our ongoing work to map Ontario’s maple syrup value system from two different perspectives, Aboriginal and non-Aboriginal. In the economic sense, analyses of value systems are useful for members to identify the opportunities and challenges they are facing to advance industry growth and innovation. In the social and environmental sense, these analyses provide a window into how different worldviews and belief systems can lead to more effective and sustainable maple production. A value system is the inter-connected network of firms and activities that comprise an industry from the supplier to the consumer that is focused on quality and efficiency rather than costs. In this project, we pushed the boundaries of the traditional business approach, to incorporate sustainable development thinking and re-imagine the mapping according to Aboriginal ways of knowing. We undertook thirty four interviews representing Aboriginal and rural industry members and other key informants. We compare and contrast the rural and Aboriginal models of the value systems and conclude by providing insights useful for community forestry operations

Social-ecological soundscapes: examining aircraft-harvester-caribou conflict in Arctic Alaska

Thesis (M.S.) University of Alaska Fairbanks, 2017As human development expands across the Arctic, it is crucial to carefully assess the impacts to remote natural ecosystems and to indigenous communities that rely on wild resources for nutritional and cultural wellbeing. Because indigenous communities and wildlife populations are interdependent, assessing how human activities impact traditional harvest practices can advance our understanding of the human dimensions of wildlife management. Indigenous communities across Arctic Alaska have expressed concern over the last four decades that low-flying aircraft interfere with their traditional harvest practices. For example, communities often have testified that aircraft disturb caribou (Rangifer tarandus) and thereby reduce harvest opportunities. Despite this longstanding concern, little research exists on the extent of aircraft activity in Arctic Alaska and on how aircraft affect the behavior and perceptions of harvesters. Therefore, the overarching goal of my research was to highlight the importance of aircraft-harvester conflict in Arctic Alaska and begin to address the issue using a scientific and community-driven approach. In Chapter 1, I demonstrated that conflict between aircraft and indigenous harvesters in Arctic Alaska is a widespread, understudied, and complex issue. By conducting a meta-analysis of the available literature, I quantified the deficiency of scientific knowledge about the impacts of aircraft on rural communities and traditional harvest practices in the Arctic. My results indicated that no peer-reviewed literature has addressed the conflict between low-flying aircraft and traditional harvesters in Arctic Alaska. I speculated that the scale over which aircraft, rural communities, and wildlife interact limits scientists' ability to determine causal relationships and therefore detracts from their interest in researching the human dimension of this social-ecological system. Innovative research approaches like soundscape ecology could begin to quantify interactions and provide baseline data that may foster mitigation discourses among stakeholders. In Chapter 2, I employed a soundscape-ecology approach to address concerns about aircraft activity expressed by the Alaska Native community of Nuiqsut. Nuiqsut faces the greatest volume of aircraft activity of any community in Arctic Alaska because of its proximity to intensive oil and gas activity. However, information on when and where these aircraft are flying is unavailable to residents, managers, and researchers. I worked closely with Nuiqsut residents to deploy acoustic monitoring systems along important caribou harvest corridors during the peak of caribou harvest, from early June through late August 2016. This method successfully captured aircraft sound and the community embraced my science for addressing local priorities. I found aircraft activity levels near Nuiqsut and surrounding oil developments (12 daily events) to be approximately six times greater than in areas over 30 km from the village (two daily events). Aircraft sound disturbance was 26 times lower in undeveloped areas (Noise Free Interval =13 hrs) than near human development (NFI = 0.5 hrs). My study provided baseline data on aircraft activity and noise levels. My research could be used by stakeholders and managers to develop conflict avoidance agreements and minimize interference with traditional harvest practices. Soundscape methods could be adapted to rural regions across Alaska that may be experiencing conflict with aircraft or other sources of noise that disrupt human-wildlife interactions. By quantifying aircraft activity using a soundscape approach, I demonstrated a novel application of an emerging field in ecology and provided the first scientific data on one dimension of a larger social-ecological system. Future soundscape studies should be integrated with research on both harvester and caribou behaviors to understand how the components within this system are interacting over space and time. Understanding the long-term impacts to traditional harvest practices will require integrated, cross-disciplinary efforts that collaborate with communities and other relevant stakeholders. Finally, my research will likely spark efforts to monitor and mitigate aircraft impacts to wildlife populations and traditional harvest practices across Alaska, helping to inform a decision-making process currently hindered by an absence of objective data

Accounting decoupled : A case study of accounting regime change in a Malaysian company

Peer reviewedPreprin

Jack's story: A need to know

This article examines a recent case study exploring evidence that children in early childhood services can use ICT to direct their own inquiry learning. A qualitative case study involving an interview and the learning story tool of assessment was conducted to describe the experience of one child and his teacher. They engaged in sustained shared thinking using ICT as a tool to facilitate inquiry in an early childhood setting. The findings indicate that children in early childhood settings can use ICT to direct their own inquiry learning. Two key factors are identified that enable this. These factors are the child as an active learner, and a supportive well resourced learning environment. In this article we argue that these factors need to be acknowledged in teaching practice if ICT is to be used in meaningful and purposeful ways