Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Lq 45 yang Terdaftar di Bursa Efek Indonesia

The objective of the study was to analyze the influence of financial performance measured with Return on Asset (ROA), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and Dividend Payout Ratio (DPR) on the value of companies listed in BEI (Indonesia Stock Exchange) in the period of 2012 – 2015. The research used causal research method. The population was 83 LQ 45 companies listed in the Indonesia Stock Exchange in the period of 2008-2011, and 17 of them were used as the samples during four-year observations so that there were 68 observations all of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using residual test. The result of this study showed that simultaneously the variables of Profitability (ROA), Cash Position (CP) and Investment Decision (PER) influence on Dividend Policy. Partially, Profitability (ROA), and Cash Position (CP) had significant positive influence on Dividend Policy (DPR). The variables of Debt Policy (DER) is moderating variables to explain influence Profitability (ROA), Cash Position (CP) and Investment Decision (PER) on Dividend Policy

The teaching, learning and assessment of health advocacy in a South African College of Health Sciences

Health advocacy is a core competency identified by Health Professions Council of South Africa to be acquired by health professional graduates. There is a lack of information on how health advocacy (HA) is taught and assessed in health science programmes. The aim of the study was to explore the teaching, learning and assessment of HA in undergraduate health science programmes at a South African university. Methods: Curriculum mapping of eight programmes and a Focus Group Discussion (FGD) with eleven key informants were conducted using a sequential mixed methods approach. Content analysis was used to analyse Curriculum Mapping data. Thematic analysis was used to analyse the FGD data. Results from both data sets were triangulated. Results: Six themes emerged: Perceived importance of HA role for health practitioners; Implicit HA content in curricula; HA as an implicit learning outcome; Teaching HA in a spiral curriculum approach; Authentic Assessment of HA, and Perceived barriers to incorporation of HA into curricula. Conclusion and Recommendations: HA is perceived as an important role for health professionals but it is not explicitly taught and assessed in undergraduate health sciences programmes. Barriers to its teaching and assessment can be addressed through capacity development of academics

Injustice to transsexual women in a hetero-normative healthcare system

Background: Transsexual women who are on the journey of sexual re-alignment will experience various health problems. These problems are related directly to the treatment regime that they are following in order to attain and maintain their physical embodiment as a woman. They are forced to negotiate a hetero-normative healthcare system in order to receive assistance and care for their health problems related to their sexual re-alignment process. Aim: The questions posed were: What are the unique health problems that transsexual women experience whilst on the journey of sexual re-alignment? What is the current context of the South African healthcare system in which transsexual women should negotiate healthcare? These questions were asked in order to explore the health problems with which transsexual women are faced and to describe the hetero-normative healthcare system in South Africa. Method: An electronic literature search was executed via the EBSCO host with specific inclusion and exclusion criteria. The search words that were used were: Transsexual/s and Health/Healthcare. All studies had to be peer reviewed and published in the English language, from January 1972 up until February 2013. Literature on transsexual children was excluded. Results: Transsexual women have the potential to suffer significant side-effects from their sexual re-alignment treatment, including cardio-vascular problems, endocrine problems and mental ill-health. They are also vulnerable to HIV infection. They have poor access to quality holistic healthcare and this may lead an increase in the mortality and morbidity figures of women. Conclusion: A hetero-normative healthcare system has a negative impact on the health of transsexual women and will cause them to be marginalised. This could contribute to both homo and trans-phobia that will in turn strengthen the belief that transsexual women are un-African

Penerapan Sistem Akuntansi pada Usaha Mikro, Kecil dan Menengah di Kabupaten Toba Samosir

Sektor Usaha Mikro, Kecil dan Menengah (UMKM) memiliki potensi yang besar bagi perkembangan perekonomian negara. Penelitian ini bertujuan untuk mendapatkan gambaran umum mengenai penerapan sistem akuntansi pada Usaha Kecil dan Menengah yang bergerak dalam bisnis perdagangan yang dibina oleh Dinas Koperasi Usaha Mikro, Kecil, dan Menengah di Kabupaten Toba Samosir. Penelitian ini menggunakan metode deskriptif dengan sampel sebanyak 36 responden. Penelitian ini diharapkan dapat menjadi acuan untuk melihat kendala-kendala yang dihadapi oleh Usaha Mikro, Kecil dan Menengah dalam penerapan sistem akuntansi, penyiapan laporan keuangan dalam pengendalian USAha, dan mendorong para pelaku UMKM supaya memahami dan menjalankan sistem akuntansi yang baik dan benar dalam proses pembukuan USAha

Identifikasi Keanekaragaman Jenis Burung Di Kawasan Restorasi Resort Sei Betung, Taman Nasional Gunung Leuser / (Identification Diversity of Bird Species in Restoration Area at Sei Betung Resort, Gunung Leuser National Park)

Forest damage in any ways will determine all of the organism inside include the birds. Forest restoration is a positive step that would help to recover back the forest. Bird is one of bio-indicator of forest condition. This research was needed not only to compare the diversity of birds between restoration area and primary forest (middle and edge forest), but also to know the species of birds which could adapt in both areas. The research was conducted in June – July 2012 at Sei Betung Resort, based on the IPA (Indices Ponctuels d'Abondence) or Point Count method. The result showed that bird diversity index in middle forest is 3,586 as well as in edge forest is 3,554. Both results are categorized as high diversity level, while the restoration area is categorized as middle diversity level with 3,095 index value. Some birds were founded in both areas such as Wreathed hornbill (Aceros undulatus), Emerald dove (Chalcophaps indica), Black magpie (Platysmurus leucopterus), Short-toed coucal (Centropus rectunguis ), Greater coucal (Centropus sinensis), Lesser coucal (Centropus bengalensis), Buff-rumped Woodpecker (Meiglyptes tristis), Rufous woodpecker (Celeus brachyurus), Red-breasted parakeet (Psittacula alexandri), Yellow-vented bulbul (Phycnonotus goiavier), Cream-vented bulbul (Pycnonotus simplex), Black-headed Bulbul (Pycnonotus atriceps), Red-whiskered bulbul (Pycnonotus jocosus), Ashy tailorbird (Orthotomus ruficeps), Rufous-tailed tailorbird (Orthotomus sericeus), Magpie robin (Copsychus saularis)

Radon-based assessment of stability effects on potential radiological releases

It is a requirement of nuclear energy and research facilities to conduct continuous and comprehensive atmospheric monitoring in order to better forecast public or environmental exposure to routine or accidental releases of radioactive substances to the atmosphere. A key aspect of such monitoring programs is the assessment of the atmospheric mixing state (or “stability”). Whether these facilities are in dense urban areas, or surrounded by heavily vegetated exclusion zones, local roughness heterogeneity can hamper attempts to accurately categorise stability by conventional meteorological techniques. Based on an analysis of 8 months of hourly climatology and atmospheric radon observations from a 60 m tower at the IFIN-HH nuclear research facility (Bucharest, Romania), we develop and apply a continuous (i.e. not categorical) radon-based scheme for the classification of the nocturnal atmospheric stability state. We demonstrate the superior performance of the radon-based technique to Pasquill-Gifford or bulk Richardson number stability typing at this site where heterogeneous roughness elements reach to 15 m a.g.l. Under stable nocturnal conditions the Pasquill-Gifford scheme overestimates the atmosphere’s capacity to dilute pollutants with near-surface sources by 20% compared to the radon-based scheme. Under these conditions, near-surface wind speeds drop well below 1 m s-1 and nocturnal mixing depths vary from ~25 m to less than 10 m a.g.l. Climatological parameters are characterised by season and 4 arbitrarily-defined nocturnal stability categories. Benchmarks (based on 10/50/90th percentile distributions) of 30-60 m wind and temperature gradients are devised for each stability category for evaluation of model performance. Lastly, nocturnal radon-derived effective mixing depth estimates constrained by tower observations are used to better-constrain the seasonal variability in the Bucharest regional radon flux: 13 mBq m-2 s-1 (winter), 18 mBq m-2 s-1 (summer)

Pengaruh Progressive Muscle Relaxationdan Logoterapi Terhadap Kecemasan, Depresi, Dan Kemampuan Relaksasi

Cancer is a chronic disease that threaten human life. Cancer regarded as a stressor that can cause psychological problems. The most commonly psychological problem found on the cancer client are anxiety and depression which will affect on quality of life, impact on treatment performed, prolong hospitalization and have a negative effect on prognosis and the survival of client. This research aimed to determine the therapeutic effect of Progressive Muscle Relaxation (PMR) and Logotherapy against anxiety and depression, relaxation ability and ability to interpret life. This study used quasi-experimental design pretest-posttest control group with a sample of 90 people cancer clients who were divided into two intervention groups and one control group. The results showed that anxiety decreased significantly p=0.00 (p<0.05; α=0.05); depression decreased significantly p=0.002 (p<0.05; α= 0.05); ability relaxation increased significantly p=0.00 (p<0.05; α=0.05); and the ability to make sense of life increased significantly p=0.01 (p<0.05; α=0.05) in the group receiving PMR and Logotherapy. PMR therapy and Logotherapy are recommended as advanced nursing therapy in treating cancer clients who experience anxiety and depression