PELAKSANAAN PROGRAM UNIT PRODUKSI DESAIN DAN PRODUK KRIYA TEKSTIL DI SMK NEGERI 14 BANDUNG

Penelitian ini bertujuan untuk menggali bagaimana pelaksanaan program unit produksi Desain dan Produk Kriya Tekstil di SMK Negeri 14 Bandung. Tujuan dari penelitian ini untuk memperoleh gambaran pelaksanaan Unit Produksi Desain dan Produk Kriya Tekstil, berkaitan dengan wujud pelaksanaan program, dan proses pembuatan produk dengan sistem kerja pola dagang usaha melalui proses belajar mengajar (PBM). Metode penelitian yang digunakan adalah metode kualitatif. Sampel penelitian adalah staff pengelola sebanyak 10 orang responden. Hasil penelitian menunjukkan bahwa pelaksanaan unit produksi menganut sistem kerja model pola dagang usaha, yang diintegrasikan dengan PBM mata pelajaran produktif. Proses pemasaran produk dilakukan melalui kegiatan pameran rutin yang diadakan sekolah, dan pameran yang diadakan secara insidental di luar sekolah. Secara keseluruhan kegiatan program unit produksi sudah berjalan sesuai ketententuan Dikmenjur, dan indikator-indikator yang tertuang pada Keputusan Menteri Pendidikan dan Kebudayaan Republik Indonesia. Rekomendasi ditujukan pada penyelenggara program unit produksi Desain dan Produk Kriya Tekstil di SMKN 14 Bandung, diharapkan pengembangan sistem kerja model pola dagang usaha melalui PBM dapat lebih memperhatikan aspek sarana dan prasarana, khususnya kelengkapan peralatan kerja

Regenerative Electroless Etching of Silicon

Regenerative electroless etching (ReEtching), described herein for the first time, is a method of producing nanostructured semiconductors in which an oxidant (Ox1) is used as a catalytic agent to facilitate the reaction between a semiconductor and a second oxidant (Ox2) that would be unreactive in the primary reaction. Ox2 is used to regenerate Ox1, which is capable of initiating etching by injecting holes into the semiconductor valence band. Therefore, the extent of reaction is controlled by the amount of Ox2 added, and the rate of reaction is controlled by the injection rate of Ox2. This general strategy is demonstrated specifically for the production of highly luminescent, nanocrystalline porous Si from the reaction of V2O5 in HF(aq) as Ox1 and H2O2(aq) as Ox2 with Si powder and wafers

Female Audit Partners and Extended Audit Reporting: UK Evidence

This study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely than male audit partners to disclose more KAMs with more details after controlling for both client and audit firm attributes. Furthermore, female audit partners are found to use a less optimistic tone and provide less readable audit reports, compared to their male counterparts, suggesting that behavioural variances between female and male audit partners may have significant implications on their writing style. Therefore, this study offers new insights on the role of audit partner gender in extended audit reporting. Our findings have important implications for audit firms, investors, policymakers and governments in relation to the development, implementation and enforcement of gender diversity

Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques

Auditing literature recently identified what has been termed a “social mismatch” between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can adversely affect the audit process. In light of the importance of novice auditor-client interactions, I conduct an experiment to identify potential mechanisms to mitigate the social mismatch phenomenon. Specifically, accounting students proxying for novice auditors are randomly assigned to experimental conditions in which they participate in role-play and perspective-taking exercises and complete an audit task commonly performed by novice auditors. Initial findings indicate that role-play interventions, such as those currently used in training at large public accounting firms, may exacerbate novice auditor inhibition tendencies. Furthermore, additional results suggest that actively taking the client’s perspective prior to choosing an evidence gathering technique does not improve novice auditor decisions. Finally, auditor inherent characteristics are studied, including levels of emotional intelligence and impression management, and also do not appear to have implications for selection of evidence gathering techniques. Results of this study provide valuable insight into novice auditor-client interactions, as well as the implications of such interactions for audit evidence gathering activities

PELATIHAN LARI SAMBUNG BACK TO BACK 20 METER ENAM REPETISI EMPAT SET DAN LARI SAMBUNG BACK TO BACK 30 METER EMPAT REPETISI EMPAT SET MENINGKATKAN KECEPATAN LARI 80 METER SISWA PUTRA SMP DHARMA PRAJA BADUNG

Type of 80 meters ran is one of the numbers on athletics competed in early age of child. In early age, the physical condition and mind can still be developed continuously and systematically. The exercise in early age should be an element of play and competition, thus this exercise is attempted to develop the speed by two types of exercise: back to back relay run of 20 meters six reps four sets and back to back relay run of 30 meters four reps four sets. The aim of research is to know the increasing of 80 meters speed of run. The exercise was conducted for six weeks with a frequency of three times a week with the aim to increasing the speed. The numbered of sample was 24 people selected randomly from junior high school students of Dharma Praja Badung that meets the requirements of inclusion and exclusion. The numbered of each group consists of twelve people. Each group was given a different treatment i.e. group I was treated by back to back relay run of 20 meters six reps and four sets and group II treated by back to back relay run of 30 meters four reps four sets. Data derived from the duration time of 80 meters ran before and after exercise, with t paired test to determine the difference average speed of duration time before and after exercise in each group. The t Unpaired test for the difference average of increased speed between two groups with significance limit of 0.05. The differences of speed in 80 meters ran after exercise in both groups showed significant differences, i.e. p = 0.000 (p <0.05). The average of duration time of 80 meters ran in Group I before exercise was 13.51 sec and after exercise was 12.31 sec by difference of 1.16 seconds show significant differences, while Group 2 the average of duration time in 80 meters ran before exercise and after exercise was 13.66 and after 12, 67 by a difference of 0.98 seconds showed significant differences due to differences in distance and number of repetitions between Group I and Group II. The results showed that the training in group I and group II can improve the speed of duration time in 80 meters ran. Thus, coaches and athletic trainers are expected to implement the back to back relay run 20 meters six reps four sets

What matters in disclosures of key audit matters: Evidence from Europe

New regulation in the European Union has introduced the mandatory disclosure of key audit matters (KAMs) to audit reports. The EU has identified KAMs as significant risks, significant transactions or events, or significant judgments by auditors. This paper aims to determine the factors that influence the number of KAMs that auditors disclose in the main European countries under the new regulation. We predict that the litigation risk, reputation loss, auditor–client relationship, precision of accounting standards, and the effect of regulators and supervisors’ activities affect the number of KAMs that auditors disclose. The sample consists of firms on the FTSE 100, CAC 40, or AEX 25 that have disclosed KAMs at the 2016 fiscal year-end. In line with our hypotheses, the findings show that a higher number of business segments (complexity) and more precise accounting standards lead to the disclosure of a higher number of KAMs. Contrary to our expectations, the results indicate that a positive association exists between the audit fee and the number of KAMs disclosed. As audit fees can be related to higher client risk, this finding could indicate that litigation risk dominates any auditor–client dependence. Further, although auditors often view their audits of banks as complex, the findings show a negative association between banks and the number of disclosed KAMs. This evidence may be related to the fact that financial institutions are in a highly regulated and supervised industry that reduces the need to disclose the KAMs..info:eu-repo/semantics/publishedVersio