389 research outputs found
Financial Development and the Cost of Equity Capital: Evidence from Indonesia
The purpose of this research is to examinethe effect of direct and indirect consequences of internetfinancial reporting, earning power, and investmentopportunity set at the cost of equity capital as well asthrough earnings management as a mediating variable.The results of this research can provide input inminimizing capital costs by conducting financial reportingthrough the website, knowing earning power andinvestment opportunity set owned by a company in orderto develop their business and avoid earnings managementpractices
The Utilization of Circumlocution in Some Selected Religious Texts
Circumlocution is a strategy used to describe or explain the meaning of the target expression, through description of its characteristics such as shape, colour, size or function . In other words, using many words to describe something for which a concise expression exists (Smyth, 1920: 681). Circumlocution is often used by aphasics and people learning a new language , where in the absence of a word (such as grandfather) the subject can simply be described the father of one's father). It is also used frequently in Basic English, a constructed dialect of non-regional English (ibid.). Circumlocution is beating around the bush, circumambages, diffuseness, discursiveness, euphemism, gassiness, indirectness, periphrase, periphrasis, pleonasm, prolixity, roundabout, tautology, verbal evasion, verbiage, wordiness (Roget's 21st Century Thesaurus, 2012 : 25). A lengthened, roundabout mode of speech is allowable for the sake of variety or emphasis, or when a direct assertion might be offensive. But when none of these ends is accomplished, the mode of speeches becomes feeble and ineffective. Broadly speaking , circumlocution receives less attention in studies. In addition, very little is known about the purposes of employing circumlocution in speech and writing. Accordingly, this study tries to answer the following questions: What is circumlocution?What are the types of circumlocution ?What functions is circumlocution used to achieve ?What are the types used in religious texts
Analisis Pengaruh Kebijakan Deviden, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia pada Periode Pengamatan 2009-2012
The purpose of this research is to know the effect of policy deviden, profitability and size company to capital structure. This research is done at consumer goods companies listed in Indonesian Stock Exchange for period 2009-2012. The data used in this research are 20 consumer goods companies during 2009-2012 have a criteria and were analyzed descriptive statistic and multiple regression were performed to test the hypotheses.The statistical methods use in this research are simple regression and multiple regressions. The result of this research find that 45,60 % capital structure influenced by variable of policy deviden, profitability and size company, while about 54,40% capital structure influenced by other variable.The result of this research shows that only policy deviden and profitability has significant effect to capital structure, and then size company has unsignificant efect to capital structure.Keywords: Capital Structure, Policy Deviden, Profitability and Size Compan
Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Padaperbankan di Kota Pekanbaru
The purpose of this study is to examine the effect of participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support for performance of accounting information system.The population in this study is the banking companies in the city of Pekanbaru period 2014. The stastical method used to test the research hypothesis is a multiple regression using SPSS 17 software. Based on the results of t test with significance level α of 5%, it can be concluded that the size of the organization does not affect the performance of accounting information systems, While the participation of personnel information system, the capability of personnel information system, training and education of personnel information system, top management support effect on the performance of accounting information systems.Based on the results of testing the coefficient of determination is known that the value of Adjusted R Square 0.632, or approximately 63.2%. This means that the magnitude of the independent variables that proxy participation personnel information system, capability of personnel information system, training and education of personnel information system, organization size, and top management support can explain the dependent variable is the performance of accounting information systems at 63.2%, while the balance of 36.8% is explained by other variables not included in the study.Keywords:Participation of personnel information system, capability of personnel information system, training and education of personnel information system, organization size, top management support, performance of accounting information system
Sistem Informasi Geografis Persebaran Penyakit Rabies di Kabupaten Sintang Menggunakan Metode Small Area Estimation
Rabies adalah penyakit infeksi tingkat akut pada susunan saraf pusat yang disebabkan oleh virus rabies. GIS dapat membantu mendefinisikan zona-zona dalam bentuk satuan pemetaan, memodelkan pola dan arah gerakan atau penyebaran suatu penyakit. Tujuan dari penelitian ini adalah membangun sebuah Sistem Informasi Geografis yang dapat memberikan informasi persebaran penyakit rabies berdasarkan desa yang ada di Kabupaten Sintang. Penelitian ini menggunakan metode pendugaan yaitu Small Area Estimation dan menggunakan pendekatan Empirical Bayes. Hal yang harus dilakukan pertama dalam pendekatan Empirical Bayes adalah menentukan indikator parameter, hewan penyebar rabies (X1), hewan penyebar tervaksin (X2), dan jumlah kasus gigitan hewan penyebar rabies (X3). Kemudian dicari korelasi antar indikator dan dilakukan perhitungan nilai dugaan untuk mencari nilai MSE sebaran penyakit rabies perdesa. Metode ini dinilai sesuai dalam memetakan persebaran penyakit rabies agar dapat mempermudah masyakat dalam mencari informasi mengenai sebaran penyakit rabies. Hasil dari sistem ini adalah sebaran penyakit rabies yang ada di Kabupaten Sintang ditampilkan sebagai peta dalam sistem informasi geografis. Berdasarkan sistem analisis didapatkan sebaran dalam status paling tinggi dan bahaya ada pada 3 desa Senangan Kecil, Tanjung Puri, dan Kapuas Kanan Hulu dengan nilai MSE 0,040481928 di mana semakin besar nilai MSE dari 0 maka semakin besar potensi terjadinya rabies pada suatu desa. Maka dari itu, dapat disimpulkan bahwa pengujian sistem menggunakan black box menunjukan sistem berjalan sesuai dengan yang di harapkan dan dari hasil kuesioner dengan 15 responden memiliki persentase dengan rata-rata 88% berdasarkan skala likert menunjukan bahwa sistem berada dalam kategori baik
Lipid Profile Changes in Toxoplasmosis Aborted Women
Blood lipids are important mediators of host defense during the acute phase of innate immunity. Parasites may induce significant changes in lipid parameters, as has been shown in vitro study where substitution of serum by lipid/cholesterol in medium and in experimental models (in vivo). Thus changes in lipid profile occur in patients that having active infections with most of the parasites. Toxoplasma cannot synthesize cholesterol and depends upon acquisition of low density lipoprotein (LDL)-derived from the host cell, via endocytosis mediated by the LDL receptor or the LDL receptor-related protein.The present study is conducted to evaluate the changes in lipid profile in T. gondii infected women.A total of patients included 87 aborted women who had positive test for toxoplasmosis and a two control groups (115 non toxoplasmosis women): The first control group (negative control) contains 88 apparently healthy women and the second control group (positive control) contains 87 aborted women, were registered from Al-Yarmouk Teaching Hospital in Baghdad. Both control groups had negative test for toxoplasmosis. These samples were collected between the period January 2009 and May 2010. Patients and controls women's had comparable age that ranged between 15-45 years old. Serum samples were collected from each woman in the three groups and then the Enzyme Linked Immunosorbant Assay (ELISA) and Lipid profile assays were performed by using two commercial kits. In the basis of ELISA test anti-T. gondii antibodies (IgG and IgM), detected in the patients sera, three types of toxoplasmosis were identified. These were; acute type, sub-acute type and chronic type. Most of patients had chronic type 75 (86.2%). There were significant decreased in the total cholesterol are 165.05 (control groups 212.44, 213.33 respectively), triglycerides 134.98 (control groups 173.81, 174.40 respectively), LDL 87.78 (control groups 137.32, 135.87 respectively) and vLDL values 26.99 (control groups 34.70, 34.60 respectively). In contrast, there was significant increased in HDL value (49.0) as compared with control groups (40.42, 38.78 respectively). Also the result indicated that there were no significant differences in lipid profile values between the three types of disease.
Toxoplasma gondii had a role in changes lipid profile values in infected women which characterized by decrease in cholesterol and triglyceride and LDL with a significant increases in HDL level. Further studies needed to maintain the effect of duration of the toxoplasmosis (acute or chronic) on the changes in lipid profile
Influence of Doping and Annealing on Structural, Optical and Electrical properties Amorphous ZnO Thin Films Prepared by PLD
The optical gap of the films was calculated from the curve of absorption coefficient (αhע)2 vs. hע and was found to be 3.8 eV at room temperature, and this value decreases from 3.8 to 3.58 eV with increasing of annealing temperature up to 473-673 K, and increases with the Ga doping. λ cutoff was calculated for ZnO and showed an increase with increasing annealing temperature and shifting to longer wavelength, while with doping the λcutoff shifted to shorter wavelength. The photoluminescence (PL) results indicate that the pure ZnO thin films grown at room temperature show strong peaks at 640 nm , but GaO doped ZnO films showed a band emission in the yellow-green spectral region (380 to 450nm)
Usability and performance measure of a consumer-grade brain computer interface system for environmental control by neurological patients
With the increasing incidence and prevalence of chronic brain injury patients and the current financial constraints in healthcare budgets, there is a need for a more intelligent way to realise the current practice of neuro-rehabilitation service provision. Brain-computer Interface (BCI) systems have the potential to address this issue to a certain extent only if carefully designed research can demonstrate that these systems are accurate, safe, cost-effective, are able to increase patient/carer satisfaction and enhance their quality of life. Therefore, one of the objectives of the proposed study was to examine whether participants (patients with brain injury and a sample of reference population) were able to use a low cost BCI system (Emotiv EPOC) to interact with a computer and to communicate via spelling words. Patients participated in the study did not have prior experience in using BCI headsets so as to measure the user experience in the first-exposure to BCI training. To measure emotional arousal of participants we used an ElectroDermal Activity Sensor (Qsensor by Affectiva). For the signal processing and feature extraction of imagery controls the Cognitive Suite of Emotiv's Control Panel was used. Our study reports the key findings based on data obtained from a group of patients and a sample reference population and presents the implications for the design and development of a BCI system for communication and control. The study also evaluates the performance of the system when used practically in context of an acute clinical environment
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