Penerapan Tri Kaya Parisudha (Tkp) Dalam Praktik Profesi Akuntan Publik

This study aims to explore the application of Tri Kaya Parisudha (TKP) in the practice of public accounting profession. TKP, which consists of manacika (thinking well), wacika (speaking well), and kayika (doing good), is used to identify and interpret the reference attitude for upholding ethics that must be possessed by a public accountant (AP). This type of research is descriptive qualitative, which is used to reveal the meaning contained in TKP and actualized in the ethics of public accountants. The study findings reveal that manacika (thinking well), wacika (speaking well), and kayika (doing good) are consistent with the Public Accountants Code of Ethics (KEPAP). The application of TKP in the practice of public accounting profession is important to maintain professional ethics and standards. To apply it, AP must be consistent in thinking, speaking, and acting positively. By incorporating TKP values into the professional code of ethics, regulators can encourage ethical behavior and accountability among APs. Further research can continue this study by adding interviews with religious and cultural figures to dig deeper into the values of TKP

A variant acute promyelocytic leukemia with t(11;17) (q23;q12); ZBTB16-RARA showing typical morphology of classical acute promyelocytic leukemia

A subgroup of acute leukemia with morphology resembling acute promyelocytic leukemia (APL) shows variant translocations involving RARA and has a different morphology from that of classical APL. The variant APL with t(11;17)(q23;q12); ZBTB16-RARA subgroup has been reported to have leukemic cells with regular nuclei, many granules, absence of Auer rods, an increased number of Pelgeroid neutrophils, strong myeloperoxidase (MPO) activity, and all-trans-retinoic-acid (ATRA) resistance. Here, we report a case of variant APL with t(11;17)(q23;q12); ZBTB16-RARA showing typical morphological features of classical APL, including numerous Auer rods and faggot cells. The leukemic cells expressed CD13, CD33, CD117, human leukocyte antigen (HLA)-DR, and cytoplasmic-MPO on the immunophenotyping study. The diagnosis was confirmed by cytogenetic and molecular studies. To distinguish variant APL cases from classical APL cases, regardless of whether morphologically the findings are consistent with those of classical APL, combining morphologic, immunophenotypic, cytogenetic, and molecular studies before chemotherapy is very important

Mutzig – 26 boulevard Clémenceau

Le site paléolithique moyen de Mutzig constitue un gisement exceptionnel pour la région du Rhin supérieur. Des recherches systématiques ont commencé en 2009 dans le cadre d’une fouille programmée sous l’impulsion d’Archéologie Alsace avec la collaboration des universités de Bâle (Suisse), Cologne (Allemagne), Strasbourg, Lille et du Museum national d’histoire naturelle (France). Elles ont entamé en 2017 la troisième campagne triennale (2017-2109). L’opération scientifique s’est déroulée du 31..

Exploring who studentpreneurs are by understanding their lived experience as entrepreneurs

University of Technology Sydney. Faculty of Business.While famous university dropouts (such as Steve Jobs, Bill Gates and more recently Mark Zuckerberg) have captured media attention, and there is an enterprising culture developing among students that it is ‘cool’ to be an entrepreneur, the academic literature is to a great extent silent about the phenomenon of studentpreneurs. Studentpreneurs are students who are already running a business and generating revenue. Studying such phenomenon is important for several reasons. First, it is part of the more general rise of entrepreneurial careers which is changing the structure of the economy and the structure of work. Second, it is interesting from a policy standpoint since governments around the world are dedicating significant resources to incentivise this type of activity and competing to attract entrepreneurs that come with the promise of economic growth. Third the rise of the entrepreneurial university and attraction of ‘student entrepreneurship talent’ is becoming a focus for universities. Developing students as entrepreneurs is not just about education or teaching; understanding their drivers, experience, identity and capabilities goes a long way in enabling a supportive context, informing policy but also potentially guiding practice. This study focuses on the lived experiences of studentrepreneurs. Phenomenology is the underpinning philosophy because it emphasises participants’ experience and understanding of certain phenomena. The aim of this research is to understand who studentpreneurs are by studying the lived experience of several studentpreneurs through long interviews. There are two areas of focus in this study: the types of identity work they go through during their entrepreneurial journey and the individual dynamic capabilities they develop during their venture creation. The study contributes to identity theory by elucidating the identity work of studententrepreneurs, using dynamic capability theory to understand their journey, explicitly revealing the importance of sensemaking and serendipity. The thesis has a theoretical and practical contribution. Practically it is useful for three groups: studentpreneurs themselves, advisors and administrators providing support, and entrepreneurship educators. Theoretical contributions include a typology of studentpreneurs, illucidation of the types of identity work they perform, and a framework of dynamic entrepreneurial capabilities of studentpreneurs. Practical contributions include tools for administrators of support programs for studentpreneurs such as an identification of studentpreneurs by profile and suggestions for fostering the development of studentpreneurs

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA LINGKUNGAN (Studi pada Perusahaan yang memperoleh PROPER)

This study aimed to examine the effect of ownership structure on the performance of the environment. Ownership structure used in this study is managerial ownership, institutional ownership, foreign ownership and public ownership. Environmental performance assessed using PROPER issued by the Ministry of Environment. The analytical method used is the ordinal regression using SPSS. The method of selecting samples using purposive sampling in companies that are listed in PROPER and Indonesia Stock Exchange in 2010-2012. The structure of managerial ownership, institutional ownership and public ownership is measured from the percentage shareholding companies while foreign ownership is measured by a dummy variable. The results showed that foreign ownership variables significantly influence environmental performance. Variable managerial ownership, institutional ownership and public ownership does not have a significant influence on the performance of the environmen