Pengaruh Faktor Keuangan dan Intensitas Aset Tetap terhadap Keputusan Pelaporan Keuangan dan Pajak

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions

Gender-based violence and the need for evidence-based primary prevention in South Africa

Gender-based violence is a significant problem globally and in South Africa. The public and political discourse has been dominated by calls for increased penalties and convictions for perpetrators of various types of gender-based violence. However, these responses are unlikely to prevent such violence from occurring in the first place. Primary prevention strategies should address the underlying causes and drivers of gender-based violence in order to prevent violence and promote safer, respectful, happy relations between men and women. Through rigorous research, these factors have been identified and specific strategies based on these findings include: (a) building gender equality and challenging hegemonic masculinities; (b) challenging the widespread acceptance of violence; (c) improving conflict resolution and communication skills; (d) developing relationship-building skills; (e) reducing substance abuse; and (f) improved gun control. Each of these strategies and the evidence-base for the recommendations is discussed. Interventions that combine these strategies and are informed by research evidence during development are most likely to be effective in preventing gender-based violence on a large scale.Keywords: gender equality, masculinities, primary prevention, gender-based violence, South Afric

Existence and stability analysis of ferroresonance using the generalized state-space averaging technique

Thesis (Sc.D.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2000.Includes bibliographical references (p. [195]-200).Ferroresonance can induce an undesired over-voltage often accompanied with a phase reversal which can damage power distribution transformers and motors and cause injury to the system operators. Similarly, under some conditions, power distribution transformers can excite subharmonic frequencies which in turn can damage the transformer winding and loads connected to the grid lines. While present analysis tools are based on analytical or experimental investigations, no rigorous systematic way exists to analyze ferroresonance and subharmonic problems in power distribution transformers. The purpose of this thesis is to develop a systematic methodology to study ferroresonance and subharmonic problems in power distribution transformers, particularly, their existence, stability, and bifurcations. The methodology proposed for studying the ferroresonance problem is the generalized state-space averaging technique. Both single-phase and three-phase ferroresonance are considered. Appropriate models are developed for the single phase and three-phase power distribution transformers which are suitable for the study of the ferroresonance problem, i.e, low frequency models. The theory of the incremental-input describing function is revisited and a subtle flaw in the formulation of the theory is modified to address the stability of general systems, particularly at synchronous frequency. A generalized Nyquist criterion is presented to assess the stability of the periodic solutions. The modified incremental-input describing function theory is applied to single-phase ferroresonance systems.by Jama A Mohamed.Sc.D

Forecasting Forage Yields Using the ARIMA Model in Pastoral Areas of East Africa

Predicting forage supply is an age old quest for pastoralists, particularly in fragile and drought- prone areas of Africa. Traditional methods of forecasting forage used by many communities have become less effective due to climate change, frequent droughts and decline of grazing areas. Conflicts relating to available forage and water resources are increasing, because more marginal lands are put to crop production. A new forage forecasting technology has been developed that provides a comprehensive view of current forage condition (Stuth et al., 2004). A multiple species grazing land plant growth hydrology based model (PHYGROW) was parameterised with site-specific soil, plant community, grazer data that was spatially linked with satellite weather and predicted daily available forage (Rowan, 1995). The objective of this study was to explore use of the Auto-Regressive Integrated Moving-Average (ARIMA) procedure in forecasting a 30, 60 and 90-day available forage

The effects of temperature on the kinetics of aluminium evaporation from the Ti-6Al-4V alloy

In the paper, results of the study on temperature effects on the rate of aluminium evaporation from the Ti-6Al-4V alloy during smelting in a vacuum induction furnace are presented. During smelting at 1 973 – 2 023 K, 10 Pa and 100 Pa, up to 26 % reduction in the aluminium content in the alloy compared to the initial value is observed. The determined values of overall mass transport coefficient are 1,48∙10-5 m∙s sup>-1 – 1,95∙10 sup>-5m∙s sup>-1

Not a Client but Still Vulnerable: Ethical & Legal Responsibilities with Non-Clients

All states have mandatory reporting of abuse of vulnerable populations for mental health professionals. However, the procedures are clear only when working with the client and having direct knowledge and information of the situation. This session will explore professional responsibilities with no direct knowledge of the situation or identifiable informatio

A Decision Support System for Monitoring Livestock Diet Quality and Performance: Verification Study on Cattle, Adami Tulu, Ethiopia

Fecal profiling technology based on near infrared spectroscopy (NIRS) has been widely used in the U.S. to predict the diet quality and performance of free-ranging animals (e.g. Leite & Stuth 1995, Lyons & Stuth 1992, Lyons et al., 1993, Stuth et al., 1999, Tolleson et al., 2001). This technology is linked with the Nutritional Balance Analyzer (NUTBAL-PRO) model to form the core of a nutritional advisory system for livestock producers in the United States. This model predicts changes in body weight and condition for a broad range of livestock classes for cattle, sheep and goats. To test the system\u27s transferability and usefulness to livestock producers in the developing countries a small trial was conducted in the Rift Valley of Ethiopia to evaluate the validity of the advisory system in East Africa using the NIRS equations developed in the United States

Rethinking (local) integration:Domains of integration and their durability in Kismayo and Garowe, Somalia

Amidst the ever-expanding debates in various academic and policy fields around migrant and refugee integration and local integration, we bring these two concepts in conversation with one another. Until very recently, theories of integration have had a state-centric focus in the Global North. This article expands and complicates this literature to focus on displaced Somalis within Somalia and its borderlands living in the cities of Kismayo and Garowe using mixed qualitative and quantitative methods in five displacement settlements. Toward this end, we use the often- engaged term “domains of integration” to frame integration. In our conceptualization, however, we incorporate the concept of “local integration” as a durable solution. In brief, we see the domains of integration as a productive concept in the Somali context. However, in Somalia, where clans are interwoven into the state, which lacks resources and power, clan affiliation represents social connections domains, yet also influences the state's role in the foundational domain of rights and citizenship and makers and means (employment, housing, education, health). International donors and NGOs, as well as international capitalist urban expansion also have a large role in these processes. As such, we argue that the ten domains of integration (discussed in detail below) intersect and blur to an even greater extent than in European and North American contexts, particularly around crucial issues such as housing, land, and property; a key factor in people's decisions to remain or leave.</p

The Ripple Effects When a Refugee Camp Becomes a University Town: University Teacher Education in Dadaab, Kenya

Dadaab, Kenya is the site of the first university teacher education program created by a consortium of institutions (UBC, York, Moi, Kenyatta) within the Borderless Higher Education for Refugees. Dadaab is also the host town to what has been described as the largest protracted refugee camp, at its peek nearly a half million residents. Here, four program graduates, who are secondary school teachers in Daddab tell their stories of the impact that their education diploma and degrees have had on them and their communities. Their stories are of leadership, resilience, and hope