Multimedia und Motivation - Modelle der Motivationspsychologie als Grundlage für die didaktische Mediengestaltung

Aus der bisherigen Forschung zum Lernen mit Multimedia gibt es häufig widersprüchliche Ergebnisse, da zum Teil unerwartete Effekte aufgetreten sind oder wichtige lernrelevante Parameter ausser Acht gelassen wurden. Mängel lassen sich vor allem im Bereich der Motivation feststellen. Traditionelle Theorien zum Lernen mit Multimedia sind meist auf kognitive Faktoren aufgebaut und ignorieren, dass die Motivation eines Lernenden Lernressourcen signifikant beeinflussen kann. In dieser Arbeit werden theoretische Modelle kritisch besprochen. Die daraus gewonnenen Erkenntnisse münden in ein integratives theoretisches Modell, das motivationale Faktoren beim Lernen mit Multimedia extrahiert. Dieses Modell sollte zukünftige Forschung anregen, da es eine Erweiterung der populären kognitiven Theorie des Lernens mit Multimedia von Mayer (2001) darstellt. Das geschaffene Modell integriert zwei Typen von Variablen, die mentales Ressourcenmanagement (Aufmerksamkeit, Engagement, Monitoring) und motivationale Prozesse (Zielsetzung und Handlungskontrolle) betreffen. Es kann Forschern, Medienpädagogen, Unterrichts- und/oder Mediengestaltern einen Überblick über die Hauptfaktoren geben, die berücksichtigt werden müssen, wenn man multimediale Lernumgebungen motivational wirksam entwickeln will

Pengaruh Kesesuaian Kompensasi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan)

  Penelitian ini bertujuan untuk menguji pengaruh Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 responden yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian dilakukan baik secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa secara parsial Kesesuaian Kompensasi dan Moralitas Aparat berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi. Sedangkan Asimetri Informasi berpengaruh positif terhadap Kecenderungan Kecurangan Akuntansi. Serta pengujian secara simutan menunjukkan bahwa Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi secara bersama-sama berpengaruh terhadap Kecenderungan Kecurangan Akuntansi. Nilai koefisien determinasi (adjusted  R square) sebesar 0,285 atau 28,5%. Hal ini berarti  28,5% variabel Kecenderungan Kecurangan Akuntansi dapat dijelaskan oleh variabel Kesesuaian Kompensasi, Moralitas Aparat dan Asimetri Informasi. Sedangkan sisanya yaitu sebesar 71,5% (100% - 28,5%) dapat dijelaskan oleh variabel variabel lain di luar penelitian. Sehingga berdasarkan hasil penelitian, maka saran yang diberikan bagi penelitian selanjutnya disarankan untuk menambah variabel independen serta dilakukan penambahan dengan menggunakan variabel moderasi atau intervening. Serta bagi objek penelitian ketika menemukan kasus atau gejala-gejala yang merujuk pada kecurangan, hendaknya segara melaporkan kepada pihak yang berwenang agar tindakan kecurangan dapat dicegah dan diatasi. Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntans

PENGARUH CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING

This study aims to analyze the effect of intensity capital on tax aggressiveness and to analyze the effect of capital intensity on tax aggressiveness which is moderated by corporate social responsibility (CSR). The research method used in this research is descriptive-quantitative research approach. The unit of analysis in this research is the mining sector companies listed on the Indonesia Stock Exchange (BEI), totaling 49 companies with non-probability sampling techniques and using purposive sampling method. The collected data were analyzed using SPSS 24. The results showed that intensity capital had no effect on corporate social responsibility (CSR) aggressiveness, weakening the relationship between capital intensity and aggressivenes

The Effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a Moderator

The aim of this research is to determine the effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a moderating variable. This research uses a quantitative type of research using a purposive sampling method as data analysis. This research uses secondary data in the form of documentation obtained on websites, namely the company's annual report ( Annual Report ), financial report ( Financial Report) and sustainability report ( Sustainability Report ) obtained from the Indonesian Stock Exchange website and the websites of the companies that is the research sample. The number of mining companies included in the research sample criteria is 12 companies listed on the Indonesia Stock Exchange with the observation year 2015-2020. The results of this research show that Material Flow Cost Accounting does not have a significant positive effect on Environmental Performance. Meanwhile, Green Accounting as a moderating variable cannot strengthen the relationship between Material Flow Cost Accounting and Environmental Performance. The capability of the regression model is that only 11.7% of the variation in the value of the Environmental Performance variable can be explained by variations in the independent variables, while the remaining 88.3% is influenced by other variables not examined by this research

In-vivo Raman spectroscopy: from basics to applications

For more than two decades, Raman spectroscopy has found widespread use in biological and medical applications. The instrumentation and the statistical evaluation procedures have matured, enabling the lengthy transition from ex-vivo demonstration to in-vivo examinations. This transition goes hand-in-hand with many technological developments and tightly bound requirements for a successful implementation in a clinical environment, which are often difficult to assess for novice scientists in the field. This review outlines the required instrumentation and instrumentation parameters, designs, and developments of fiber optic probes for the in-vivo applications in a clinical setting. It aims at providing an overview of contemporary technology and clinical trials and attempts to identify future developments necessary to bring the emerging technology to the clinical end users. A comprehensive overview of in-vivo applications of fiber optic Raman probes to characterize different tissue and disease types is also given

Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2019-2022)

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another