The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid Keywords: Corporate social performance, corporate financial performance, slack resource theory, good management theory, contingency theory, and moderating effect

The Performance Implications of Fit Among Environment, Strategy, Structure, Control System and Social Performance

Purpose – The paper examined concept of corporate performance. The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system and corporate performance. Design/methodology/approach – The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. Findings – The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. Research implication – the contextual variables as discussed in strategic management and accounting domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. Originality/value – The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field. Keywords Contextual variable, strategic behavior, corporate social performance, corporate performanc

Corporate Social and Financial Performance: Empirical Evidence from American Companies

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage.with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven item developed initially by Michael Jantzi Research Associate, Inc and used by Mahoney and Robert (2007). To attaint main research objective, the measure of CSP composite is used. Furthermore, company size, financial leverage, and type ofindustry are measured by total asset, degree of intermal and external source to finance the company’s assets, and dummy variable (0 for non manufacture and 1 for manufacture), respectively. A moderated multiple regression model is used in the present study. Four models are developed in the study basedon the theory of slack resiurce and good management. The result of the present study is that corporate social performance (CSP/CSR) has no effect on corporate financial performance (CFP) under slack resource and good management theory it is also shown that only financial leverage could moderate the interaction between CSP/CSR and financial performance (CSP). However, based on the overall analysis, it may be reasonable to come to conclusion that the relationship between CSP and financial performance is spurious as Orlitzki (2000) concluded. Key Words: Corporate social performance, corporate social responsibility, financial performance, good management theory, stakeholder, and slack resource theory

SIMULASI PERHITUNGAN STABILITAS BENDUNG

Dalam masa pembangunan Indonesia sejak tahun 1970-an hingga kini, khususnya dalam penyediaan prasarana bangunan air untuk irigasi, telah ribuan bangunan bendung dibangun. Salah satu jenis bendung yang dibangun ialah bendung permanen dari bahan pasangan batu. Tujuan dari simulasi perhitungan stabilitas bendung adalah untuk mengetahui perencanaan pembangunan bendung. Metode yang digunakan dalam penyusunan Proyek Akhir ini adalah dengan menggunakan metode observasi. Metode Observasi dilakukan dengan cara mengumpulkan data yang dilakukan dengan prosedur melihat data dokumen dan kondisi riel di lapangan. Data-data yang didapat adalah (1) gambar denah, (2) gambar potongan bendung, (3) permeabiliti tes tanah di lapangan, (4) uji geser langsung tanah, (5) analisis butiran tanah, dan (6) data dimensi bendung. Data yang terkumpul dianalisis dengan rumus-rumus yang berlaku dalam perhitungan stabilitas bendung. Hasil yang didapatkan berdasarkan analisis yang dilakukan adalah sebagai berikut: bendung tersebut aman terhadap rembesan (piping) karena dari perhitungan di peroleh hasil WCR= 6,25 ˃ 3 dari WCR tanah jenis lempung lunak. Bendung tersebut aman terhadap gaya guling karena pada saat debit banjir di tinjau dari besarnya nilai momen pasif lebih besar dari momen aktif sehingga gaya tahan dapat menahan gaya aktif. Bendung tersebut ditinjau dari gaya geser masih aman pada saat terjadi banjir karena gaya yang bekerja secara vertikal dan horisontal diperoleh SF = 1,65 ≥ safety factor yaitu 1,5.Selanjutnya bendung tersebut juga aman terhadap daya dukung tanah karena sesuai terhadap daya dukungnya yaitu: σ1 = (∑V)/B(1 + 6e/B) 0. Dalam masa pembangunan Indonesia sejak tahun 1970-an hingga kini, khususnya dalam penyediaan prasarana bangunan air untuk irigasi, telah ribuan bangunan bendung dibangun. Salah satu jenis bendung yang dibangun ialah bendung permanen dari bahan pasangan batu. Tujuan dari simulasi perhitungan stabilitas bendung adalah untuk mengetahui perencanaan pembangunan bendung. Metode yang digunakan dalam penyusunan Proyek Akhir ini adalah dengan menggunakan metode observasi. Metode Observasi dilakukan dengan cara mengumpulkan data yang dilakukan dengan prosedur melihat data dokumen dan kondisi riel di lapangan. Data-data yang didapat adalah (1) gambar denah, (2) gambar potongan bendung, (3) permeabiliti tes tanah di lapangan, (4) uji geser langsung tanah, (5) analisis butiran tanah, dan (6) data dimensi bendung. Data yang terkumpul dianalisis dengan rumus-rumus yang berlaku dalam perhitungan stabilitas bendung. Hasil yang didapatkan berdasarkan analisis yang dilakukan adalah sebagai berikut: bendung tersebut aman terhadap rembesan (piping) karena dari perhitungan di peroleh hasil WCR= 6,25 ˃ 3 dari WCR tanah jenis lempung lunak. Bendung tersebut aman terhadap gaya guling karena pada saat debit banjir di tinjau dari besarnya nilai momen pasif lebih besar dari momen aktif sehingga gaya tahan dapat menahan gaya aktif. Bendung tersebut ditinjau dari gaya geser masih aman pada saat terjadi banjir karena gaya yang bekerja secara vertikal dan horisontal diperoleh SF = 1,65 ≥ safety factor yaitu 1,5.Selanjutnya bendung tersebut juga aman terhadap daya dukung tanah karena sesuai terhadap daya dukungnya yaitu: σ1 = (∑V)/B(1 + 6e/B) 0

THE EFFECTIVENESS OF JAVANESE AS A COMPULSORY LOCAL CONTENT SUBJECT IN THE PRIMARY EDUCATION CURRICULUM TO MAINTAIN THE JAVANESE LANGUAGE IN JAVA

Javanese was the language with the greatest number of first language speakers in Indonesia, but the percentage of the population who spoke it as their first language was declining. Before 1990, regional languages were used as the medium of instruction in the first three grades of primary school in many places, and this was common in Javanesespeaking areas. Since 1990, it is government policy that Indonesian should be used as the language of education from kindergarten through to university. However, another government policy was promulgated in various forms between 1989 and 1993 which requires the teaching of one compulsory local content subject and up to three optional subjects in the primary education curriculum alongside the national curriculum. This policy has allowed Javanese to reappear in schools, but as a taught subject rather than as the medium of instruction. In the Special Region of Yogyakarta, Javanese has been a compulsory subject in schools from year 1 to year 9 since 1995, allotted two teaching hours per week, and in Central Java it has even become a compulsory subject for students in years 10 – 12 of high school since 2006. The problem is what this way is effective to maintain the javanese language in java. As the compulsory subject, the javanese is provided in two hour in one week. It is not enough for the students to learn the javanese and its’ culture.So it can not guarantee if the students able to use javanese in communication So this article will try to find The Effectiveness of Javanese As A Compulsory Local Content Subject In The Primary Education Curriculum To Mainain The Javanese Language In Java. The writer will use the quantitative method to find the Effectiveness of Javanese As A Compulsory Local Content Subject In The Primary Education Curriculum. The sample will be taken from some students which obtain javanese as compulsory subject at the class. Some suggestion are needed to the students, the teacher, and the goverment. The students have to learn javanese outside of the class because it is not enough to master javanese language and then it will be used in daily activities for communication. Beside that the teachers must be aware if javanese as a compulsory subject is not enough to make the students using javanese in communication so they can be motivator and a model in using javanese for communication. The goverment have to provide the javanese language subject not only two hour in one week but more than it

Multivariate time series analysis for short-term forecasting of ground level ozone (O3) in Malaysia

The declining of air quality mostly affects the elderly, children, people with asthma, as well as a restriction on outdoor activities. Therefore, there is an importance to provide a statistical modelling to forecast the future values of surface layer ozone (O3) concentration. The objectives of this study are to obtain the best multivariate time series (MTS) model and develop an online air quality forecasting system for O3 concentration in Malaysia. The implementations of MTS model improve the recent statistical model on air quality for short-term prediction. Ten air quality monitoring stations situated at four (4) different types of location were selected in this study. The first type is industrial represent by Pasir Gudang, Perai, and Nilai, second type is urban represent by Kuala Terengganu, Kota Bharu, and Alor Setar. The third is suburban located in Banting, Kangar, and Tanjung Malim, also the only background station at Jerantut. The hourly record data from 2010 to 2017 were used to assess the characteristics and behaviour of O3 concentration. Meanwhile, the monthly record data of O3, particulate matter (PM10), nitrogen dioxide (NO2), sulphur dioxide (SO2), carbon monoxide (CO), temperature (T), wind speed (WS), and relative humidity (RH) were used to examine the best MTS models. Three methods of MTS namely vector autoregressive (VAR), vector moving average (VMA), and vector autoregressive moving average (VARMA), has been applied in this study. Based on the performance error, the most appropriate MTS model located in Pasir Gudang, Kota Bharu and Kangar is VAR(1), Kuala Terengganu and Alor Setar for VAR(2), Perai and Nilai for VAR(3), Tanjung Malim for VAR(4) and Banting for VAR(5). Only Jerantut obtained the VMA(2) as the best model. The lowest root mean square error (RMSE) and normalized absolute error is 0.0053 and <0.0001 which is for MTS model in Perai and Kuala Terengganu, respectively. Meanwhile, for mean absolute error (MAE), the lowest is in Banting and Jerantut at 0.0013. The online air quality forecasting system for O3 was successfully developed based on the best MTS models to represent each monitoring station

Acoustic excitation on flame properties caused by two sound sources

Research and development in understanding the responses of acoustic excitation as a meant to influence flame behavior have become one of the significant issues in combustion instability. This interaction can be found in most processing, power generating, and propulsion application. Some of the responses that can be seen from the interaction are lift-off phenomenon, changes of flame macroscopic structure, and production of emission that contribute to the environment. However, it seems there are insufficient data that were focusing mainly on the change of flame properties and how it's being affected by the increase of acoustic excitation. The need to publish some of the significant results and helps improve the understanding of combustion instabilities became the major motivational in conducting the research. This study adopted experimental research and understanding the change of flame behavior by differentiates two number of speakers (source of acoustic) excited to the flame. For data collection, it employs a direct imaging technique using a DSLR camera. The data obtained were analyzed using image processing software, Image J. This experiment focuses on the change of flame properties based on the number of the speaker (source of acoustic) used with the increased number of frequencies. The flame shape obtain in this experiment is divided into disturbances and un-disturbance categories, and each shape is then thoroughly discussed by focusing on the change of its length, width, and angle. The results from this experiment shows that the response of flame is significantly affected by the configuration of speakers (sound source) and the magnitude of amplitude used. It indicated that for dual speakers and higher amplitude in terms of its flame characteristic shows a promising flame response compare with a single speaker and lower amplitud

PROMOTING OUTCOME BASED LEARNING (OBL) IN A LINGUISTICS COURSE

Teaching and learning linguistics in higher education is very important especially for English students because of learning language aspects. Linguistics is a course learnt by English students in Department of English Education. In the process of teaching and learning linguistics, the lecturers should focus on the outcome of the learning. They do not only demonstrate how to understand the branches of linguistics such as morphology, semantics, discourse but they also should be able to make a successful teaching and learning. One of the ways is by applying Outcome Based Learning (OBL) which is rarely applied. This approach covers three basic elements: designing the course intended learning outcomes, designing teaching and learning activities, and designing assessment. That is why the literature study is used to know whether OBL can be a potential approach in teaching and learning a linguistics course in Department of English Education. This article focuses on how OBL contributes in the teaching and learning a linguistics course

The effect of vortex trap on helicopter blade lift

The 5-seater Aerospatiale AS350B helicopter has been chosen in this analysis in order to investigate the capabilities of the vortex trap in increasing the helicopter blade lift. Blade Element Theory (BET) was applied to scrutinize the lift force and angle of attack distribution along the helicopter blade. From BET, the retreating blade must operate at a higher coefficient of lift for the purpose to balance the lift force on both sides of the rotor. In the process of designing and analyzing the grooyer, , commercial CFD, Fluent 6.3 and pre-processor Gambit were utilised in order to investigate the effect of groove which was applied on the upper surface of the helicopter airfoil. The Shear-Stress Transport (SST) k - o turbulence model was utilized in this analysis because of its capability in producing the flow inside the groove and the ability on predicting the separation of the airfoil. The mesh sensitivity analysis had also been accounted in the numerical study. The optimization of the groove was done by analyzing the numbers and locations of the grooves, the design depth and length of the groove and modification of the groove shape to smoothen the velocities flow. Finally, the data from BET was used with data from numerical analysis to obtain the lift force achieved by the vortex trap method to increase the lift of helicopter blade. Thus, the small increment of lift was achieved when applying groove on the upper surface of the retreating blade due to the small area contribution at high angle of attac

STRATEGI PEMERINTAH KOTA MALANG DALAM PENGEMBANGAN DIGITAL USAHA MIKRO DI KOTA MALANG

Digitalization is something that cannot be avoided in this world. Technological advancements have made everything shift towards digitalization. From business models to education, even governments have to adapt to technological developments. Being adaptive to technological advancements is essential for every layer of society, including micro-business actors. Micro-businesses are the smallest scale of businesses compared to other scales within the MSME (Micro, Small, and Medium Enterprises) sector. The fact that many micro-business actors are not yet adaptive to technological developments necessitates the government's involvement. Through government strategies, it is hoped that micro-business actors can adapt to the digital world and also develop their businesses. This is being done by the Malang City Government, through the Department of Cooperatives Industry and Trade, particularly in the Micro-Business Division. The Malang City Government has strategies for the digital development of micro-businesses to enable micro-business actors to be adaptive to the digital world and increase the scale of their businesses. The research method used in this study is qualitative and descriptive, with data collection through interviews, observations, and secondary data from reliable sources. The aim of this research is to understand the strategies implemented by the Malang City Government in the digital development of micro-businesses in Malang City