Aprendizaje a lo largo de la vida en China

El artículo explora el aprendizaje a lo largo de la vida en China en relación a la modernización del desarrollo en las áreas de agricultura, industria, industria militar, y ciencia y tecnología. Se tratan temas relacionados con la distribución del factor trabajo, habilidades y formación, y problemas potenciales. El papel del aprendizaje a lo largo de la vida en China se contrasta con ideas de mundo occidental y se analiza a lo largo del tiempo para mostrar cómo ha cambiado para adaptarse a las necesidades del país en términos de analfabetismo y desarrollo de habilidades y cómo, inexplicablemente, se ha entrelazado con la agenda política y educativa del país

BUSINESS PERFORMANCE: BALANCED SCORECARD ANALYSIS FOR INDONESIA PUBLISHING HOUSE (IPH)

The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance.The study aimed to analyze the business performance of Indonesia Publishing House (IPH).  Descriptive method was used to explain the business performance using balanced scorecard (BSC) model.  There were 30 respondents who participated in this study. The findings showed that the four BSC perspectives (financial, customer, internal business process, and learning and growth) attained the level of good. IPH business performance needs some improvements to achieve the highest level of performance

The Effect of Audit Firm Age and Audit Tenure on Audit Quality (An Empirical Study on Trusted Company Awardees Listed in Indonesia Stock Exchange 2011-2016)

Indonesia’s go public companies are the main backbone of its economy. As of January 2019, there are 620 listed companies in Indonesia Stock Exchange. The Indonesian Institute for Corporate Directorship yearly acknowledges listed companies and gives award categorized as the most trusted, trusted and fairly trusted companies every year. This study aimed to explain the effect of audit firm age and audit tenure on audit quality for the trusted company awardees from 2011-2016. An explantory method is used in this study since it depicts the cause and effect relationship. Data gathered will be processed, analyzed, presented, interpreted and concluded in a way that it will clarifies the matters about audit firm age and audit tenure on audit quality. There were 36 firm year observation as sample which was derived the companies that were awarded for six consecutive years. A multivariate analysis was used in processing and analyzing the secondary data. The findings partially showed that audit firm age has no significant effect on audit quality while audit tenure showed that there is a significant effect on audit quality. In addition to the findings mentioned, it simultaneously showed that audit firm age and audit tenure on audit quality. When the two variables are combined it affects the audit quality. This means that the two variables, audit firm age and audit tenure should go hand in hand together in achieving audit quality. Audit firm age, although not significant, must be takeninto consideration. The longer the firm, it is expected to increase audit quality. Audit tenure has to do with objectivity in which it will lead to audit quality. Long tenure is avoided by following the government regulations. As much as possible, in every audit engagement, audit work must appear to be very objective, unbiased, and impartial thus resulting to high audit quality. As for recommendation, researcher must add more samples in order to be more representative. Also, other variables may be taken into consideration as a proxy for auditquality

The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District

Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia. To support its economic development, the government is obliged to generate revenue. In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations. Most of the SMEs are compliant while some are not that aware of it because of lack of socialization. The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance. This study focused on SMEs in Lembang, West Java, Indonesia. It was exploratory research based on data were gathered from West Java Regency Office. Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244. The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance. Implementation of self-assessment system has no significant influence on tax compliance. There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices. It lacks personnel to do the socialization. The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency. Implementation of the self-assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization

Disparate roles of ATR and ATM in immunoglobulin class switch recombination and somatic hypermutation

13 pages, 3 figures, 4 tables.-- et al.Class switch recombination (CSR) and somatic hypermutation (SHM) are mechanistically related processes initiated by activation-induced cytidine deaminase. Here, we have studied the role of ataxia telangiectasia and Rad3-related protein (ATR) in CSR by analyzing the recombinational junctions, resulting from in vivo switching, in cells from patients with mutations in the ATR gene. The proportion of cells that have switched to immunoglobulin (Ig)A and IgG in the peripheral blood seems to be normal in ATR-deficient (ATRD) patients and the recombined S regions show a normal “blunt end-joining,” but impaired end joining with partially complementary (1–3 bp) DNA ends. There was also an increased usage of microhomology at the μ-α switch junctions, but only up to 9 bp, suggesting that the end-joining pathway requiring longer microhomologies (≥10 bp) may be ATR dependent. The SHM pattern in the Ig variable heavy chain genes is altered, with fewer mutations occurring at A and more mutations at T residues and thus a loss of strand bias in targeting A/T pairs within certain hotspots. These data suggest that the role of ATR is partially overlapping with that of ataxia telangiectasia–mutated protein, but that the former is also endowed with unique functional properties in the repair processes during CSR and SHM.This work was supported by the Swedish Research Council, the Swedish Society for Medical Research (SSMF), and the Swedish Doctors Association.Peer reviewe

Temporalchanges in relative frequencies of third chromosome inversions of Drosophila pseudoobscura in Mexican populations

Variations in relative frequencies of third chromosome inversions during 1974-2000 in three populations of D. pseudoobscura from Mexico were analyzed. The general constitution of these populations is formed from ten up to 15 different inversions, been prevalent, as data shows, the gene arrangements CU, TL, SC, OA, EP, and OL as main components of the studied populations. In Amecameca and Tulancingo we observed that they were constituted by a dominant pair in both cases represented by such partners as CU-TL inside each pair, in Amecameca the superior partner was CU and in Tulancingo TL. In Zirahuén two dominant pairs form the constitution they are SC-OA and CU-TL been the former superior. In all cases sporadic increases of some of inversions were observed. No directional changes were observed. The cyclic pattern is show within periods of 4-5 years

The dose makes the poison: feeding of antibiotic-treated winter honey bees, Apis mellifera, with probiotics and b-vitamins

Honey stores of Apis mellifera colonies are replaced with sugar water by beekeepers, which may result in malnutrition. Nutritional supplements have been developed, but the importance of bacterial probiotics and vitamins is poorly understood. Given that supplementary feeding with vitamins and probiotics may enhance worker weight and longevity, this might suggest a feasible approach to mitigate winter colony losses. Here, we conducted a laboratory hoarding cage study with freshly emerged winter bees, which were treated with the antibiotic tetracycline to reduce gut bacteria obtained post-emergence and subsequently assigned to feeding regimes: sucrose only, sucrose + pollen, probiotics (low and high dosage), probiotics + pollen (low and high dosage), or b-vitamins (low and high dosage), (N=8 treatments, 29 workers/cage x8 replicates). In parallel, another age cohort of bees remained on their frame (=Frame) to establish their gut microbiota and were subsequently fed with sucrose only or sucrose + pollen (N=2 treatments, 29 workers/cage x4 replicates). The most beneficial effects on body weights were found in workers given ad libitum access to pollen, notably in the Frame Sucrose + Pollen group, confirming the inherent importance of post-emergent gut flora inoculation and the role of gut bacteria in protein digestion. Furthermore, both Frame groups and the antibiotic-treated workers fed with probiotic low + pollen survived longer than all other groups, highlighting an fundamental host-microbial relationship. On the other hand, our current treatments alone, post-tetracycline, did not yield any positive results. In contrast, high dosages of both probiotic and b-vitamins significantly reduced life span compared to their low concentration counterparts, probably due to dysbiosis and toxicity, suggesting that the outcome was dose-dependent. These results highlight that bacterial supplementation can alter longevity with advisable caution since harmful concentrations appear to exist

Teaching strategy preferences in upper basic schools in Ilorin west local government area, Kwara state, Nigeria

Introduction: Several studies have been carried out on various teaching strategy broadly categorised as teacher-centred, student-centred and student-teacher centred. This study was premised on investigating preferences for these strategies among basic school teachers. Purpose: This study aimed to investigate teacher's teaching strategy preferences in classroom situations in teaching and learning in Upper Basic Classroom situations. Methodology: The study adopted a descriptive research design of survey type. Teachers in Ilorin West Local Government area of Kwara State constituted the study population while the target population was all Upper Basic school teachers sampled randomly. The instrument used to collect data was a questionnaire tagged "Teachers' Teaching Strategy Preferences Questionnaire" (TTSPQ) which was face and content validated by measurement and evaluation experts. The reliability of the instrument was ascertained using Cronbach's alpha with a reliability index of 0.78. The validated instrument was administered electronically via Google Forms. Data were analysed using percentages, t-test and ANOVA statistics. Results: Results showed that teacher-student centred strategy using discussion, demonstration, question & answer, field trip, and reciprocal methods were preferred while there was a significant difference in teaching strategy preferences based on teaching the subject with Mathematics teachers most contributors to the significance. Recommendations/Classroom Implications: It was recommended that schools constantly organise training and workshops to better expose all teachers to deploying student-teacher-centred teaching and learning methods

Dream team for honey bee health: pollen and unmanipulated gut microbiota promote worker longevity and body weight

Gut microbiota are known to foster pollen digestion in honey bee workers, Apis mellifera, thereby enhancing longevity and body weight gain. However, it is currently not known how longevity and body weight gain are effected when gut microbiota are reduced in bees with or without access to pollen. Here, using a hoarding cage set-up with freshly emerged summer workers, we manipulated the gut microbiota of half the bees with the antibiotic tetracycline (ABX), and left the other half untreated on a sucrose solution diet. Afterwards, all bees were assigned to either sucrose diets or sucrose plus ad libitum access to pollen (N=4 treatments, N=26 bees/treatment, N=10 replicates/treatment, N=1040 total workers). The data confirm that pollen has a positive effect on longevity and body weight in workers with an unmanipulated gut microbiota. Surprisingly, the antibiotics alone also improved the longevity and body weight of the workers fed a strictly sucrose diet, potentially explained by the reduction of harmful bacteria. However, this positive effect was reversed from an observed antagonistic interaction between pollen and antibiotics, underscoring the innate value of natural microbiota on pollen digestion. In conclusion, a combination of adequate pollen supply and an unmanipulated gut microbiota appears crucial to honey bee worker health, calling for respective efforts to ensure both in managed colonies

Honesty is the Best Policy: Reality or Fallacy for Accounting Students?

The purpose of this study is to know the behavior of the accounting students during examinations. It also emphasizes on how the students conduct themselves in an ethical way. Since the school is a Christian institution, it is perceived that students would not attempt to misbehave during examinations. There are students who ignore the importance of values, such as honesty. Honesty is the best policy as always heard but in reality dishonesty exists during examinations. The result of the study showed that 34.9% practice honesty and 65.1% practice dishonesty. Students are motivated to act dishonestly (cheat) because of their aim to pass the examinations. Students have their own means of cheating, and by all means, they have to do something in order to get a good grade and not to repeat the subject at least. The result also showed that female students are more prone to cheating, 54% cheat during the examinations while 46% of the male students cheat. Educators must not tolerate cheaters. Consequences must be executed when students are caught cheating. There is a need to educate the accounting students in preparation for their profession otherwise, career is at stake. Ethical principles must be instilled in their minds, thoughts, and actions