Dividend reductions and signaling in an imputation environment

In contrast to the double taxation system prevailing in the U.S., Australian firms operate within an imputation tax environment with respect to dividend payments. We argue that the dividend imputation tax system increases the signaling potential of dividend reductions and our empirical findings strongly support this view. We find that the size of the dividend reduction is related to the tax credit status of the dividend. Abnormal changes in profitability are negative in the year following dividend reductions and are negatively related to the dividend reduction; similar signaling effects are found in terms of price reactions. The significance levels for the relations between abnormal change in profitability and dividend reductions, and price reactions and dividend reductions are statistically significantly stronger for dividends with associated tax credits. Overall, our study conclusively demonstrates that dividend reductions in Australia have strong signaling power and, as such, our results are at variance with the results obtained in the U.S

Penerapan Model Pembelajaran Kooperatif Tipe Numberet Head Together (NHT) dalam Meningkatkan Hasil Belajar IPA Peserta Didik Kelas IV SDK Paupire Kecamatan Ende Tengah Kabupaten Ende

: The problems formulated in this study are (1) How is the application of the Numbered Hesd Together Type (NHT) cooperative learning model in improving student learning outcomes in science learning in class IV SDK Paupire, Ende Tengah District, Ende Regency / (2) How to improve student learning outcomes students after applying the type of cooperative learning model (NHT) in class IV, Ende District, Ende Regency? The type of research used is classroom action research (CAR). This research was carried out at the Paupire SDK, Central Ende District, Ende Regency. The subjects in this study were class IV students, totaling 11 people. Based on the results of the pre-test obtained an average of 74.27 with 2 students who completed and 9 students who did not complete. Furthermore, it will be carried out in cycle 1, an average of 54.54 was obtained with 4 students who completed and 7 did not complete. In cycle II, an average of 82.72 was obtained with a 100% completeness percentage. From the results of the study, it was concluded that the application of the Numbered Head Together (NHT) cooperative learning model could improve student learning outcomes in the fourth grade science learners of SDK Paupire, Ende Tengah District, Ende Regency

LATAR CERPEN “MADRE†DALAM KUMPULAN CERITA MADRE KARYA DEWI LESTARY (ANALISIS STRUKTURAL)

Penelitian ini menggunakan kajian struktural untuk mengkaji unsur latar dalam karya prosa. Metode yang digunakan, yaitu metode deskriptif yang bertujuan untuk mendeskripsikan latar cerpen Madre dalam kumpulan cerita Madre karya Dewi Lestari.Teknik Pengumpulan data yakni, teknik baca, catat, pustaka.Analisis data berfokus pada unsurunsur latar, yaitu, latar tempat, waktu, suasana, sosial budaya.Hasil penelitian ini menunjukan bahwa latar dalam cerpen Madre karya Dewi Lestary terdapat 4 jenis latar yaitu latar tempat, waktu, suasana, sosial budaya. Dari keempat jenis latar yang paling dominan pada cerpen ini adalah latar tempat dikarenakan dari awal cerita sampai akhir cerita hampir semua jalan ceritanya di dalam Toko roti Tan de Bakker di kota Jakarta

PENENTUAN KUALITAS AUDIT BERDASARKAN UKURAN KANTOR AKUNTAN PUBLIK DAN BIAYA AUDIT

Audit quality is the probability of where an auditor discovered and reported on the existence of a breach in the accounting system auditenya. As a proxy for audit quality, the CPA firm size is frequently associated with the company's reputation. In this case, the reputation associated with its clients and resources, both human resources and wealth (assets). So that his reputation has also been considered both by the people and causes they will conduct an audit to be more careful. On the other hand, audit fees as a proxy for audit quality will depend on several factors in audit engagement, namely: financial of clients, the size of its client’s company, CPA firm size, expertise of the auditor of the industry, and the efficiency of the technology owned by the auditor. Larger audit firm are likely to cost higher fees. In this case, the premium fee which earned by a larger CPA firm size, such as The Big Four, is on 20% higher than a small CPA firm size. Many studies have shown empirical evidence that these two proxies, Firm size and audit fees, has delivered a quality audit. On one hand, a larger CPA firm size is likely will result in a higher quality audit than a small CPA firms size. This is because a larger CPA firm size has the resources of the more experienced and more loyal to his work. On the other hand, a higher audit fees is also tend to produce higher quality audit results as well. This may be caused due to the high quality of the auditor who owned by larger CPA firm size in auditing activities. As result, a high quality auditor who owned by larger CPA firm size has resulted in the higher perception of ability and experience of auditing as well. Furthermore, as larger CPA firm size has allocated more funds for their auditors, the auditors also have the ability to improve the quality of their performance

UPAYA MENGEMBANGKAN KECERDASAN INTERPERSONAL MELALUI PERMAINAN SOSIODRAMA PADA ANAK KELOMPOK A DI TK MASYITHOH TEMANGGUNG KABUPATEN GUNUNGKIDUL

Penelitian ini bertujuan untuk mengembangkan kecerdasan interpersonal melalui permainan sosiodrama pada anak kelompok A di TK Masyithoh Temanggung, Kabupaten Gunungkidul. Jenis penelitian ini adalah penelitian tindakan kelas (Classroom Action Research). Subjek penelitian ini adalah semua anak kelompok A di TK Masyithoh Temanggung yang berjumlah 15 anak. Penelitian ini dilaksanakan dalam dua siklus, dimana satu siklus terdiri dari dua pertemuan. Pengumpulan data dilakukan melalui observasi dan dokumentasi. Teknik analisis data menggunakan teknik analisis data kuantitatif dan teknik analisis data kualitatif. Kriteria keberhasilan dalam penelitian ini apabila 80% atau lebih dari jumlah anak dalam satu kelas mendapat kriteria minimal baik dengan skor minimal 18 atau 75% dalam seluruh indikator. Hasil penelitian menunjukkan bahwa penerapan metode sosiodrama dalam proses pembelajaran anak kelompok A di TK Masyithoh Temanggung Kabupaten Gunungkidul terbukti dapat mengembangkan kecerdasan interpersonal. Adapun hasil observasi sebelum tindakan diketahui yang mendapat rata-rata skor dalam kriteria baik pada aspek-aspek kecerdasan interpersonal yaitu 20% dari jumlah anak mendapat rata-rata skor dengan kriteria baik sebesar 56.7%. Pada siklus I pertemuan pertama 33.3% dari jumlah anak mendapat rata-rata skor dengan kriteria baik sebesar 61.9%, pada pertemuan ini belum terlaksana dengan baik dan suasana kelas belum kondusif, selanjutnya pada pertemuan kedua 46.7% dari jumlah anak mendapat rata-rata skor dengan kriteria baik sebesar 65%, pada pertemuan ini proses bermain drama mulai ada peningkatan maskipun hasilnya belum mencapai target yang ditetapkan. Pada siklus II pertemuan pertama meningkat menjadi 66.7% dari jumlah anak mendapat rata-rata skor dengan kriteria baik sebesar 69.7%, proses bermain drama mulai mengalami peningkatan yang cukup banyak, terlihat suasana kelas sudah mulai terkondisikan, anak-anak lebih aktif, dan juga terlihat tidak bingung lagi ketika bermain. Terakhir pada pertemuan kedua siklus II meningkat hingga mencapai 86.7% dari jumlah anak mendapat rata-rata skor dengan kriteria baik sebesar 77.8%, proses bermain drama telah berjalan sesuai tahapan-tahapan dan berjalan optimal dibandingkan pelaksanaan pembelajaran pada pertemuan-pertemuan sebelumnya. Kata Kunci: sosiodrama, interpersonal, anak TK Masyithoh Temanggung

Virome of red sea brine pools and other hydrothermal vents

The central rift of the Red Sea has 25 brine pools that vary in their physical and geochemical characteristics, three of which, Atlantis II (ATIID), Discovery Deep (DD) and Kebrit Deep (KD), have high salinity, temperature and metal content. Previous studies reported bacterial and archaeal inhabitants in these brine pools, but few studies addressed the viral communities. Therefore, sediment cores and water samples were collected from ATIID, DD, KD brine pools in addition to a neighboring two brine-influenced sites. Shotgun DNA pyrosequencing was performed to all samples. Sediment-specific reads were generated and annotated. The phylogenetic and biochemical uniqueness of the deepest ATIID brine pool sediments was clearly reported with unique viral signature for the deepest two layers. Bacteria dominate the deepest ATIID sediments sections whereas viruses are more prevalent in other sediment sections. Water samples were also collected and analyzed for their viral community. Water and sediment samples were analyzed using different approaches. The traditional method of analysis was used in addition to another approach called Genome relative Abundance and Average Size (GAAS) approach which showed that there is an enormous data that was overlooked using the classical method. GAAS estimates both viral abundance and the average genome size for each section to overcome the disadvantage of sampling bias during viral analysis. Different sections showed different viral communities and different average genome sizes based on different stressors. Shannon diversity index, richness and evenness were calculated for each section to obtain accurate estimates of viral inhabitants. Our results showed that there is direct relationship between viral diversity and average genome sizes. Interestingly, prophages and gene transfer agents (GTAs) were also identified in the analysis of the Red Sea brine pools such as Rhodobacter phage. It was linked to horizontal gene transfer, viral diversity and evolution. Other hydrothermal vents were also analyzed for their viral communities and compared to the Red Sea brine pools. The highest Shannon diversity index was estimated in the Red Sea hydrothermal vent which renders the Red Sea environments more unique and distinct from other hydrothermal vents

Differences between male and female mandibular length growth according to panoramic radiograph

Evaluation of the mandible was used for age and sex determination in the forensic field and it established the treatment planning in dentistry. The present study aims to determine mandibular length growth on male and female group aged   9-25 years old using panoramic radiograph. The research was conducted using analytical cross-sectional design method. The subject of this research was 412 panoramic radioraphs of patients aged 9-25 years old. It involved a totalsamples of 207 males and 205 females. This research was conducted from May to October 2017 in RSGM Padjadjaran University Bandung to meassure the length and height of mandibula from the point in condyleus to mentone. The MannWhitney test results showed a significant difference in mandibular length between men and women and no significant difference between the right andleft mandibular length in men and women. There is a difference between male and female mandibular length growth, in which the increase of growth of mandibular length in female is earlier than that of male. Male mandibular length is greater than female

Peningkatan Aktivitas Belajar IPS melalui Strategi Pembelajaran Aktif Tipe Team Quiz

The study was to know the improvement of students learning activities by using active learning method by the application of Team Quiz. The study was a classroom action research. The subject was 22 students from grade IV SDI Bhoanawa 1. The data collection was conducted through observation, field note and interview. The result showed the improvement of students learning activities. It was proved by the percentage score of the activities in cycle I for 62% with category 'quite active' and 76 % in cycle II with category 'active'. In conclusion, active teaching strategy with team quiz can improve social learning activities. Keywords: Teaching Activities, Active Teaching Strategy, Team Qui

KOMPETENSI PEDAGOGIK GURU SD DI GUGUS V KECAMATAN NANGAPANDA KABUPATEN ENDE TAHUN AJARAN 2017/2018

The purpose of this study is to know the understanding of pedagogical competencies of elementary school teachers cluster V Nangapanda Sub-District, Ende Regency. This type of research is a quantitative descriptive study with a population of 30 teachers. Samples are taken using proposive random sampling techniques. The method used to collect data is the questionnaire and its supporting data is collected using closed interview methods and documentation. The validity used is the validity of the content and analysis of the data used in this study is a quantitative descriptive percentage. The results of this study prove that in general the pedagogical competency of elementary school teachers cluster V Nangapanda Sub-District, Ende Regency is a high category. In more detail the pedagogical competencies are as follows: the first aspect is the understanding of insight or the foundation of education with a classic average value of 10.3 or 61.17%. The second aspect is the understanding of students with an average score of 14.1or 88.12%. The third aspect is the development of curriculum and syllabus with an average classical score of 8.3 or 69.44%. The fourth aspect is the design of learning with a classic average value of 14 or 87.71%. The fifth aspect is the implementation of educational and dialogueist learning with an average value of 16.7 or 84%. The sixth aspect is the utilization of learning technology with a classic average value of 9.13 or 57.07%. The seventh aspect is the evaluation of learning with an average score of 6.3 or 52.78%. The eighth aspect is the development of students to initialize their potential with an average value of 7.9 or 65.83%. Thus the pedagogical competency of elementary school teachers in cluster V nangapanda sub-district, Ende Regency, is in a high category

ANALISIS POOR PRO BUDGET (STUDI ALOKASIDAN IMPLEMENTASI ANGGARAN PADA SEKTOR KESEHATAN KABUPATEN KEBUMEN TAHUN ANGGARAN 2009 – 2001)

Pro Poor Budget merupakan salah satu reformasi anggaran yang ditujukan untuk masyarakat miskin, supaya hidup mereka dapat terjamin hak-hak dasarnya. Adanya pro poor budget disebabkan karena masih banyak masyarakat miskin yang tidak mendapatkan hak untuk menikmatinya. Oleh karena itu, kebutuhan dasar mereka sering tidak terpenuhi. Hak dasar mereka yang paling utama adalah kesehatan, karena kesehatan mempunyai keterikatan hubungan yang saling kait mengkait, dimana kemiskinan mempengaruhi kesehatan sehingga orang miskin menjadi rentan terhadap pelbagai macam penyakit sedangkan kesehatan mempengaruhi kemiskinan, masyarakat yang sehat menekan kemiskinan karena orang yang sehat produktivitas kerjanya tinggi. Indonesia masih memiliki banyak daerah-daerah yang jumlah penduduk miskinnya tinggi, salah satunya adalah Kabupaten Kebumen yang mencapai 376.610 orang atau 25,73% bahkan angka kemiskinan ini jauh diatas provinsi Jawa Tengah yang mencapai 17,72%, sehingga perlu ada komitmen pemerintah daerah untuk mewujudkan anggaran yang pro poor agar masyarakat miskin dapat terjamin kesehatannya. Tentu saja dengan adannya alokasi yang dianggarkan untuk masyarakat miskin diimbangi dengan adanya pelaksanaan pelayanan yang adil, reponsif dan efisien dalam memberikan pelayanan. Penelitian ini berusaha mengetahui apakah anggaran sektor kesehatan sudah menunjukkan anggaran yang pro poor, dan bagaimana implementasi pro poor budget serta kendala dalam mewujudkan pro poor budget tersebut. Instrumen yang digunakan dalam penelitian ini adalah studi dokumen dan depth interview dengan metode penelitian kualitatif deskriptif. Subjek penelitian ini melibatkan sebelas orang yaitu lima dari intansi pemerintah dan enam dari masyarakat yang menjadi sasaran pro poor budget. Teori anggaran dan teori implementasi digunakan sebagai teori awal untuk mengetahui alokasi anggaran untuk masyarakat miskin dan pelaksanaannya di masyarakat. Analisis ini menemukan bahwa anggaran sektor kesehatan Kabupaten Kebumen tidak pro poor. Hal ini ditunjukkan dari besarnya prosentase anggaran kesehatan kurun waktu 2009-2011 kurang dari 10% berdasarkan UU Kesehatan No. 36 Tahun 2009 pasal 171 ayat 2, prosentase anggaran sektor kesehatan yang mengalami penurunan tahun 2009- 2011, alokasi belanja tidak langsung lebih besar dari belanja langsung, dan terdapat mata anggaran yang dihilangkan kurun waktu 2009-2011, serta prosentase alokasi bansos jamkesda yang masih sangat kecil dari belanja tidak langsungnya. Sedangkan pelaksanaan program pro poor budget dinilai masih kurang pro poor karena tidak semua masyarakat miskin mendapatkan pelayanan yang adil, responsif dan efisiensi dalam mendapatkan pelayanan, serta kendala yang dihadapi adalah terbatasnya anggaran dengan jumlah masyarakat miskin yang banyak serta besarnya beban pegawai yang harus dibayarkan sehingga anggaran untuk masyarakat relatif kecil dan akan semakin sulit untuk mensejahterakan masyarakat terutama masyarakat miskinnya. Kata kunci : pro poor budget, implementasi, sektor kesehatan