Penerapan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (Sak Etap) (Studi Kasus pada CV. Citra Pandion Bernas di Kabupaten Solok)

This research of background overshadow by presentation of CV Citra Pandion Bernas financial statement. Which not yet according to is such as those which required by ZAK of ETAP which consist of balance, balance report, statement of changes in ekuitas, cash flow statement, and note of financial statement. While presented by financial statement is CV Citra Pandion Bernas only consisting of, profit report, capital statement and balance.Especial problem which studied in this research is how far CV Citra Pandion Bernas have applied ZAK of ETAP and also any kind of constraint faced by CV Citra Pandion Bernas in applying ZAK of ETAP. Target of research is to know how far CV Citra Pandion Bernas have applied ZAK of ETAP and also constraint any kind of faced by CV Citra Pandion Bernas in applying ZAK of ETAP. To reach the target of this research hence conducted by research qualitative use case study method (study case) with descriptive analysis technique of comparability.Result of research indicate that CV.CITRA Pandion Bernas have applied its financial statement pursuant to ZAK of ETAP but not yet fully, still many element which not yet according to ZAK of ETAP, that is earnings which do not be dissociated pursuant to between operating income and earnings outside effort which is obtained. All purchasing of supply grouped in burden account at balance report, ought to supply when only which have used taken as burden that is equal to 70% from supply value. natural constraint by CV.CITRA Pandion Bernas in applying CV.CITRA Pandion Bernas among others, existence of mistake of conducted by calculation is CV.CITRA Pandion Bernas. There no division of clear duty between area because owner at the same time become organizer of[is effort. Owner also have other effort to be developed so that do not too focus at one area of is effort. Lack of human resource owning ability in compiling financial statement because do not in supporting with background education of accountancy.Keyword: ZAK of ETAP, Financial Statement

D3MOBILE METROLOGY WORLD LEAGUE: TRAINING SECONDARY STUDENTS ON SMARTPHONE-BASED PHOTOGRAMMETRY

The advent of the smartphones brought with them higher processing capabilities and improved camera specifications which boosted the applications of mobile-based imagery in a range of domains. One of them is the 3-D reconstruction of objects by means of photogrammetry, which now enjoys great popularity. This fact brings potential opportunities to develop educational procedures in high schools using smartphone-based 3-D scanning techniques. On this basis, we designed a Project Based e-Learning (PBeL) initiative to introduce secondary students to the disciplines of photogrammetry through the use of their mobile phones in an attractive and challenging way for them. The paper describes the motivation behind the project "D3MOBILE Metrology World League", supported by ISPRS as part of the "Educational and Capacity Building Initiative 2020"programme. With this Science, Technology, Engineering and Mathematics (STEM) initiative, we implement a methodology with the format of an international competition, that can be adapted to daily classwork at the high school level anywhere in the world. Therefore, the championship is essentially structured around a collection of well-thought-out e-learning materials (text guidelines, video tutorials, proposed exercises, etc.), providing a more flexible access to content and instruction at any time and from any place. The methodology allows students to gain spatial skills and to practice other transversal abilities, learn the basics of photogrammetric techniques and workflows, gain experience in the 3-D modelling of simple objects and practice a range of techniques related to the science of measurementS

"Better Safe than Sorry" - Individual Risk-free Pension Schemes in the European Union - Macroeconomic Benefits, the Mobile Working Citizen's Perspective and Why Nots

Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that allowing individual instead of collective pension building would greatly improve labour market flexibility and thus enhance the functioning of the monetary union. I argue that working citizens would benefit, for three reasons, from pension saving in a risk-free savings account. First, citizens would have a clear picture of the accumulation of their own pension savings throughout their working life. Second, they would pay hardly any extra costs and, third, once retired they would not be subject to the whims of government or other pension fund managers. This paper investigates the feasibility of individual pension building under various parameter settings by calculating the pension saved during a working life and the pension dis-saved after retirement. The findings show that there are no reasons why the European Union and individual member states should not allow individual risk-free pension savings accounts. This would have macroeconomic benefits and provide a solid pension provision that can enhance mobility, instead of engaging workers in different mandatory collective pension schemes that exist around in the European Union

Theory of neutral and charged exciton scattering with electrons in semiconductor quantum wells

Electron scattering on both neutral ($X$) and charged ($X^-$) excitons in quantum wells is studied theoretically. A microscopic model is presented, taking into account both elastic and dissociating scattering. The model is based on calculating the exciton-electron direct and exchange interaction matrix elements, from which we derive the exciton scattering rates. We find that for an electron density of $10^9 {\rm cm}^{-2}$ in a GaAs QW at $T=5K$, the $X^-$ linewidth due to electron scattering is roughly twice as large as that of the neutral exciton. This reflects both the $X^-$ larger interaction matrix elements compared with those of $X$, and their different dependence on the transferred momentum. Calculated reflection spectra can then be obtained by considering the three electronic excitations of the system, namely, the heavy-hole and light-hole 1S neutral excitons, and the heavy-hole 1S charged exciton, with the appropriate oscillator strengths.Comment: 18 pages, 12 figure

Areas for policy action: recommended interventions to address misalignments between STI and the SDGs

We propose a transformation of research funding and support systems, to mobilize a diversity of pathways to address the SDGs. We identify four main areas for action, with specific policy recommendations for research funders and policymakers: 1. Increase funding for SDGrelated research and innovation, particularly in low-income countries 2. Devote more funding to research that addresses underlying social inequalities, social innovations and informal research, in combination with technical solutions 3. Improve alignment between countries’ SDG priorities and their STI portfolios 4. Adopt a more holistic approach to research evaluation, with indicators and data that relate to a range of desired inputs, outcomes and impact

Changing Directions: Steering science, technology and innovation towards the Sustainable Development Goals

Science, technology and innovation are failing to address the world’s most urgent sustainability challenges, according to a major new report from the STRINGS project. ‘Changing Directions: Steering science, technology and innovation towards the Sustainable Development Goals’ is the final report of an in-depth study involving collaborators from across the globe. It highlights a glaring mismatch between the priorities of the world’s scientific communities and the United Nations’ Sustainable Development Goals, which were set up to drive change across all areas of social justice and environmental issues

The Role of Relative Price Volatility in the Efficiency of Investment Allocation

This paper estimates the impact of relative price volatility on sector-level investment allocation using a panel of 65 countries with data for 26 manufacturing industries over the period 1985-2003. Results indicate that volatility distorts efficient investment allocation in that investment is not necessarily devoted to relatively more productive sectors, especially in emerging market economies that are highly exposed and may lack the necessary institutions to deal with it successfully. This is evidence in support of theories suggesting that relative price volatility provides incentives for entrepreneurs to adopt more malleable but less productive production technologies, enabling them to accommodate more easily abrupt and frequent changes in relative prices, but at the cost of using less productive technologies

What drives the formation of 'valuable' university-industry linkages? Insights from the wine industry

Most of the literature on university–industry (U–I) linkages assumes that these linkages are beneficial per se. We question this assumption, suggesting that not all such linkages are equally helpful. In this paper, we explore the factors driving the formation of ‘valuable U–I linkages’, conceived as those linkages between universities and firms that have a higher potential to diffuse knowledge to other firms in their regional economy. Our empirical strategy combines case-study methodology with econometric techniques using data from two wine clusters in Chile and in Italy. The firm’s knowledge base is found to be a key driver of ‘valuable’ U–I linkages. We conclude that selectivity should be encouraged among policy makers endeavouring to promote U–I linkages