The Problems of Accounting in a Public Institution: The Case of Slovenia

In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.public institution, benefits, costs, effects, Accounting Act, Slovenian Accounting Standards, International Public Sector Accounting Standards, accrual principle

Atoms in boxes: from confined atoms to electron-atom scattering

We show that both confined atoms and electron-atom scattering can be described by a unified basis set method. The central idea behind this method is to place the atom inside a hard potential sphere, enforced by a standard Slater type basis set multiplied by a cutoff factor. For confined atoms, where the wall is placed close to the atomic nucleus, we show how the energy of the highest occupied atomic orbital and the static polarizability of helium and neon atoms evolve with the confinement radius. To our knowledge, these are the first confined atom polarizability calculations that include correlation, through the use of time-dependent density-functional theory. By placing the atom in a large spherical box, with a wall outside the electron density, we obtain scattering phase shifts using a recently developed method [M. van Faassen, A. Wasserman, E. Engel, F. Zhang, and K. Burke, Phys. Rev. Lett. {\bf 99}, 043005 (2007)]. We show that the basis set method gives identical results to previously obtained phase shifts for $e$-H and $e$-He${}^{+}$ scattering.Comment: 8 pages, 6 figures, submitted to Journal of Chemical Physic

STUDY ETHNOMATHEMATICS: MENGUNGKAP IDE MATEMATIS PADA PENANAMAN DAN PEMBUATAN BERAS SINGKONG MASYARAKAT ADAT CIREUNDEU

Penelitian ini bertujuan untuk menunjukkan adanya keterkaitan antara matematika dengan budaya. Hal ini dikarenakan adanya opini masyarakat umum yang menganggap matematika tidak ada kaitannya dengan budaya. Pada dasarnya study ethnomathematics merupakan sebuah kajian terhadap budaya suatu kelompok yang dipandang sebagai suatu yang matematis. Penelitian ini dilakukan di Kampung Cireundeu, kota Cimahi, Jawa Barat. Masyarakat adat Cireundeu dikenal dengan ketahanan pangannya. Masyarakat adat Cireundeu mengonsumsi singkong sebagai bahan makanan pokok, hal ini dikarenakan adanya aturan adat yang melarang mengonsumsi beras yang berasal dari padi beserta olahannya. Sehingga fokus penelitian ini adalah mengungkap ide matematis pada penanaman dan pembuatan beras singkong yang dilakukan masyarakat adat Cireundeu. Untuk mendalami budaya masyarakat adat Cireundeu, penelitian ini menggunakan study ethnomathematics melalui pendekatan kualitatif dengan metode ethnography. Pengumpulan data yang dilakukan penelitian ini dengan observasi, wawancara dan studi dokumentasi. Hasil temuan dari penelitian ini adalah mengungkap adanya ide matematis yang digunakan oleh masyarakat adat Cireundeu yaitu penggunaan barisan bilangan pada pola tanam penanaman singkong dan mengungkap hasil olahan singkong dengan pandangan matematika. Hasil temuan lainnya adalah sebuah model matematika untuk mengakomodasi penanaman batang singkong. Kata Kunci : Study Ethnomathematics, masyarakat adat Cireundeu, Singkong. This study aims to show the relationship between mathematics and culture. This is because there is a mistake on public opinion that considers mathematics has nothing to do with culture. Basically ethnomathematics study is a study that examines the mathematical ideas contained in the culture of a society. This research was conducted in Cireundeu Village, Cimahi, West Java. The people of Cireundeu are known for their food security. They are able to meet their food needs without deficiency. Due to the customary rules that forbid eating rice originating from paddy and its processed products, they consume cassava as a staple food. So the focus of this study is revealing mathematical ideas on the cultivation and production of cassava rice done by the people of Cireundeu. To explore the traditional culture of Cireundeu, this study used ethnomathematics study through a qualitative approach with ethnographic methods. Data collection was conducted in this research through observation, interviews and documentation. The findings of this study is to reveal the existence of mathematical ideas used by the people of Cireundeu which are the use of sequence of numbers in the cropping pattern in planting cassava and uncover the product of processed cassava with a view of mathematics. Other findings is a mathematical model to accommodate the planting of cassava stems. Keywords : Ethnomathematics study, people of Cireundeu, cassav

PENERAPAN MEDIA PEMBELAJARAN BERBASIS MULTIMEDIA INTERAKTIF PADA MATA PELAJARAN MENGGAMBAR DENGAN PERANGKAT LUNAK DI SMK NEGERI 1 SUMEDANG : Penelitian Tindakan Kelas Pada Kelas XI TGB 1 SMKN 1 Sumedang Semester Genap Tahun Ajaran 2014/2015

Proses pembelajaran yang terjadi pada siswa SMK Teknik Gambar Bangunan cenderung satu arah dan menjadikan guru sebagai satu-satunya media dalam proses belajar, sehingga proses pembelajaran menjadi tidak efektif dan tidak optimal bagi siswa dalam memahami materi ajar. Upaya untuk mengatasi masalah tersebut adalah dengan menerapkan media pembelajaran baru pada proses pembelajaran yaitu media pembelajaran berbasis multimedia interaktif. Tujuan dari penelitian ini untuk mengetahui penerapan media belajar berbasis multimedia interaktif dan ketercapaian hasil belajar siswa pada mata pelajaran Menggambar dengan Perangkat Lunak kelas XI TGB1 SMKN 1 Sumedang. Metode penelitian yang digunakan pada penelitian ini adalah penelitian tindakan kelas model Mc Kemmis & Taggart, penelitian ini dilakukan 4 siklus, setiap siklus terdiri dari: perencanaan, pelaksanaan & observasi, dan refleksi. Teknis analisis data yang digunakan teknis analisis data deskriptif pada lembar observasi, dan statistik sederhana pada hasil belajar siswa. Hasil dari penelitian ini menunjukan bahwa penerapan media pembelajaran berbasis multimedia interaktif dapat meningkatkan hasil belajar siswa. Hal tersebut terlihat persentase ketuntasan belajar siswa, siklus ke-1 ranah kognitif 86,21% dan ranah psikomotorik 75,86%, dengan nilai rata-rata siswa termasuk kriteria “Baik ”. Siklus ke-2 ranah kognitif 55,17% dan ranah psikomotorik 17,24%, dengan rata-rata nilai termasuk kriteria “Cukup”. Siklus ke-3 ranah kognitif 86,21% dan ranah psikomotorik 79,31% dengan rata-rata nilai termasuk kriteria “Baik”. Siklus ke-4 ranah kognitif dan psikomotorik 96,55% dengan rata-rata nilai termasuk kriteria “Sangat Baik”. Terjadi penurunan pada siklus ke-2 disebabkan oleh beberapa faktor, baik teknis maupun non-teknis. Penerapan media pembelajaran berbasis multimedia interaktif juga dapat meningkatan partisipasi belajar siswa saat proses pembelajaran berlangsung. Kata kunci: Penelitian Tindakan Kelas, Media Pembelajaran, Multimedia Interaktif, Hasil Belajar, Menggambar dengan Perangkat Lunak Learning process that applied to students at Vocational High School of building design technique program has tendency to one particular direction that leads teachers to the point at which they become the only one media in learning process. Consequently, learning process remains ineffective and less optimal for students to understand study materials. One of ways how to cope with such issue is provide learning media in the basis on interactive multimedia. The purpose of this study is to make an overview of the application of interactive multimedia based learning media with a field study of software design for eleventh graders of TBGI program at Sumedang Vocational High School Number One. This research utilized Mc Kemmis & Taggart’s model of classroom action research, and it was undergone within 4 cycles, every one of which consisted of: planning, action, observation, and reflection. Technical data analysis that was used in this study was descriptive data analysis based on observation form, and simple statistic with data from the result of students’ study. The underline of this study points out that the application of learning media in the basis on interactive multimedia is capable of increasing student’s study result. It becomes more implicit by the percentage of students’ passing of study, which was up to 86, 21% in cognitive term and 75, 6% in psychomotor term. Accordingly, it was grouped into High criteria. In the second cycle, the percentage of students’ passing of study reached up to 55, 17% in cognitive term, and in comparison, the percentage reached up to 17, 24% in psychomotor term with the average value indicating Moderate criteria. In the following cycle, students’ passing of study was grouped into High criteria with the percentage of 86, 21% in cognitive term and of 79, 31% in psychomotor one. In the last cycle, the percentage of students’ passing of study in both cognitive and psychomotor terms was up to 96, 55%, which indicated Extremely High criteria. The occurrence of decreasing in students’ passing of study might have been due to several overriding factors, might that have been technical of non-technical ones. The application of learning media based on interactive multimedia has capability of increasing students’ learning participation during process of learning. Keyword: Classroom Action Research, Learning media, Interactive media, study result, software design

Real-Time Search in the Laboratory and the Market

While widely accepted models of labor market search imply a constant reservation wage policy, the empirical evidence strongly suggests that reservation wages decline over the duration of a search spell. This paper reports the results of the first real-time search laboratory experiment. The controlled environment that subjects face is stationary, and the payoff-maximizing reservation wage is constant. Nevertheless, subjects' reservation wags decline sharply over time. We investigate two hypotheses to explain this decline: 1) searchers respond to the stock of accruing search costs, and 2) searchers experience nonstationary subjective costs of time spent searching. Our data support the latter hypothesis, and we substantiate this conclusion both experimentally and econometrically.Job Search; Reservation Wage; Experiment

Casting Light Upon The Great Endarkenment

While the Enlightenment promoted thinking for oneself independent of religious authority, the ‘Endarkenment’ (Millgram 2015) concerns deference to a new authority: the specialist, a hyperspecializer. Non-specialists need to defer to such authorities as they are unable to understand their reasoning. Millgram describes how humans are capable of being serial hyperspecializers, able to move from one specialism to another. We support the basic thrust of Millgram’s position, and seek to articulate how the core idea is deployed in very different ways in relation to extremely different philosophical areas. We attend to the issue of the degree of isolation of different specialists and we urge greater emphasis on parallel hyperspecialization, which describes how different specialisms can be embodied in one person at one time

Meta-model Pruning

Large and complex meta-models such as those of Uml and its profiles are growing due to modelling and inter-operability needs of numerous\ud stakeholders. The complexity of such meta-models has led to coining\ud of the term meta-muddle. Individual users often exercise only a small\ud view of a meta-muddle for tasks ranging from model creation to construction\ud of model transformations. What is the effective meta-model that represents\ud this view? We present a flexible meta-model pruning algorithm and\ud tool to extract effective meta-models from a meta-muddle. We use\ud the notion of model typing for meta-models to verify that the algorithm\ud generates a super-type of the large meta-model representing the meta-muddle.\ud This implies that all programs written using the effective meta-model\ud will work for the meta-muddle hence preserving backward compatibility.\ud All instances of the effective meta-model are also instances of the\ud meta-muddle. We illustrate how pruning the original Uml metamodel\ud produces different effective meta-models