327 research outputs found
KEABSAHAN JUAL BELI HAK ATAS TANAH BERDASARKAN HUKUM ADAT DI KECAMATAN BAKTIRAJA KABUPATEN HUMBANG HASUNDUTAN PROVINSI SUMATERA UTARA
According the Batak adat (customary) law, the validity of transaction should meet three elements: in cash, real, and transparent. People in Baktiraja Sub-district still do land transaction based on adat law. It is made in a letter on embossed stamped paper signed by the seller and the buyer and witnessed by a village head although this method is rarely done today. The research problems are as follows: what factors which cause the implementation of land transaction is done based on adat law, how about the legality of land transaction based on adat law, and how about the resolution of any dispute in land transaction based on adat law in the people in Baktiraja Sub-district, Humbang Hasundutan Regency.The research used juridical empirical method. The data were obtained from primary, secondary, and tertiary legal materials. They were gathered by conducting library research and field research as well as interviews and analyzed qualitatively.The result of the research shows that some factors which cause land transaction is based on adat law in the people in Baktiraja Sub-district are legal factor since there is no PPAT (Official Empowered to Draw up Land Deeds) and non-legal factor since in tradition the implementation is easy, simple, and affordable. Land transaction in Baktiraja Sub-district is valid because it meets material requirement as it is specified in Article 1320 of the Civil Code. Any dispute in land transaction based on adat law in this Sub-district is resolved in a family manner.It is recommended that the Local Government provide counseling for the people about getting PRONA (Agrarian National Operation). The village heads should get involved in facilitating resolution in any disputes. The local people should do any land transaction in written forms
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia
ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai praktik perataan laba dan faktor-faktor yang mempengaruhinya pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Faktor-faktor yang diuji dalam penelitian ini yaitu profitabilitas, financial leverage, ukuran perusahan, dan nilai perusahaan.
Pengumpulan data menggunakan metode purposive sampling yang dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2008-2011 dimana terdapat 64 perusahaan sampel. Indeks Eckel digunakan sebagai indikator praktik perataan laba dimana 22 perusahaan dikategorikan melakukan praktik perataan laba dan 42 perusahaan tidak melakukan praktik perataan laba. Pengujian hipotesis menggunakan regresi logistik dengan metode backward stepwise untuk menguji pengaruh profitabilitas, financial leverage, ukuran perusahan, dan nilai perusahaan.
Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap praktik perataan laba. Profitabilitas, financial leverage, dan nilai perusahaan tidak berpengaruh terhadap praktik perataan laba.
Kata kunci : Perataan laba, Indeks Eckel, Profitabilitas, Financial leverage, Ukuran perusahaan, Nilai perusahaa
Learner pregnancy – perceptions on its prevalence and the Child Support Grant (CSG) being the possible cause in South African secondary schools
Published ArticleLearner pregnancy has recently become a thorn in the flesh for most schools in
South Africa, and documentary evidence shows that its prevalence is greater
amongst Black public schools than White schools. Within its discourse, more
often than not, the Child Support Grant (CSG) has featured prominently in the
perceived increase in the pregnancy rate among learners. It is therefore essential
for research to find an answer to the question: Are girl learners falling pregnant
and having children in order to receive a CSG? A sample of 302 secondary school
principals and 225 Grade 12 learners was used in this study. The study found that
peer pressure, poverty and substance abuse are perceived as the primary causes of
learner pregnancy. The study also reveals that the majority of school principals
(62%) bemoan a lack of support and cooperation from both authorities and
parents in dealing with this challenge. The majority of Grade 12 learners (92%)
identified, among others, a lack of family support/love, substance abuse and
promiscuity as the three key issues that require urgent attention. It is clear from
the findings of this study that learner pregnancy is not linked to the CSG
ANALISIS LAJU PENGERINGAN PADA ALAT PENGERING PAKAIAN DENGAN BAHAN BAKAR KOMPOR LPG
Di indonesia terdapat dua musim yaitu panas dan hujan, ketika musim hujan
seringkali masyarakat risau dengan permasalah pengeringan salah satunya
dalam mengeringkan pakaian. Jelas masalah ini menjadi masalah yang
berpengaruh terhadap masyarkat rumahan dan pemilik jasa terutama ja
laundry. Maka dengan itu dirancang alat pengering pakaian yang dapat
digunakan menjadi solusi dan juga memiliki nilai efisien. Alat pengering
dirancang menggunakan bahan bakar kompor gas lpg dengan kapasitas 8kg
saat pakian basah sehingga dapat digunakan sehari-hari ,bahan bakar dapat
ditemui dengan mudah dan dapat menampung pakaian basah yang cukup
berat. Alat pengering pakaian ini sendiri tentunya dirancang dan dianalisa
sehingga mempunyai nilai efisien dibandingkan mengeringkan pakaian
menggunakan panas matahari. Selain menggunakan kompor, alat pengering
ini menggunakan blower untuk meniupkan udara sehingga dari perpaduan
kompor dan blower dapat menghasilkan perpindahan panas dari alat pemanas
ke ruang pengering yang berfungsi untuk mengeringkan pakaian. Alat
pengering pakaian ini dapat mengeringkan pakain basah namun telah diperas
menggunakan mesin cuci dengan waktu 180 menit hingga 210 menit. Alat
pengering ini memiliki nilai efisien laju pengeringan maksimal yaitu 51% dan
minimal 21%, serta memiliki efisiensi waktu dibandingkan mengeringkan
dengan panas matahari yaitu 14%.
Kata kunci : alat pengering pakaian, kapasitas, efisiensi, laju pengeringan,
wakt
Justification for skills transfer and validating a specific developed measuring instrument
Published ArticleThe dire skills shortage exacerbated by the “brain-drain” experienced in South Africa brought the
debate around the importance of training across industries at the centre stage. South Africa as one of
the strong emerging economies is arguably not performing as well as it should. Investment in human
capital in the form of skills transfer has never been as critical as it is today. It is a known fact that the
quality of an organisation is to a large degree, determined by the quality of people it employs. The aim
of this paper is in two-fold, firstly, reporting on the reliability and validity of a developed measuring
instrument used in this study based on Kirkpatrick’s evaluation of training framework. Secondly,
reflecting on the views expressed by (N = 118) purposively sampled employees regarding the impact of
skills transfer on their performance
Using ChatGPT and Other AI Engines to Vocalize Medieval Hebrew
Hebrew is usually written without vowel points, making it challenging for some readers to decipher. This is especially true of medieval Hebrew, which can have nonstandard grammar and orthography. This paper tested four artificial intelligence (AI) tools by asking them to add vowel points to an unpublished medieval Hebrew translation of the Lord’s Prayer. The vocalization tools tested were OpenAI’s ChatGPT-3.5 and ChatGPT-4, Pellaworks’ DoItInHebrew, and Dicta’s Nakdan. ChatGPT-3.5 freely changed the text, even rewriting some phrases and adding an entire sentence. ChatGPT-3.5 also provided erroneous vowels in its rewritten Hebrew text. ChatGPT-4 did a moderately good job with only a few errors, but also modified the orthography. One of ChatGPT-4’s errors was not trivial, resulting in the invention of a word. When challenged, ChatGPT-4 corrected this confabulation by inventing another word, which it claimed was a “rare form” for which it provided a fictitious derivation. When challenged on this second made-up word, ChatGPT-4 replaced the word from the input text with a word based on an entirely different root. DoItInHebrew inserted vowels that produced a gibberish text. In contrast, Dicta’s Nakdan provided near perfect vocalization, with only one genuine error, but like ChatGPT-4 it modified the orthography. ChatGPT-3.5, ChatGPT-4, and DoItInHebrew exhibited serious “hallucinations,” of both the “factual” and the “untruthful” varieties, typical of other AIs, making them counterproductive for vocalizing historic Hebrew texts. Nakdan can be a powerful tool but still requires someone with expertise in Hebrew grammar to verify and correct the vocalization. Nakdan’s interface simplified correcting the vocalization, although it required its user to have advanced knowledge of Hebrew
Reduced genetic diversity and alteration of gene flow in a fiddler crab due to mangrove degradation
The fiddler crab Austruca occidentalis is a dominant species in mangrove forests along the East African coast. It enhances soil aeration and, through its engineering activities, makes otherwise-inaccessible food available for other marine organisms. Despite its importance, the habitat of A. occidentalis is threatened by human activities. Clearing the mangroves for salt farming and selective logging of mangroves trees continue to jeopardise mangrove ecosystems in the Western Indian Ocean. This study aims to use partial mitochondrial COI gene sequences and nuclear microsatellites to determine whether salt farming activities in mangroves have a negative impact on the genetic diversity and gene flow of A. occidentalis collected along the Tanzania coast. The level of genetic diversity for both mitochondrial DNA and nuclear microsatellites are relatively lower in samples from salt ponds compared to natural mangrove sites. Analysis of molecular variance (AMOVA) among all populations showed low but significant differentiation (COI: Fst = 0.022, P st = 0.022, P ct = 0.033, P ct = 0.018, P = A. occidentalis. Since higher genetic diversity contributes to a stable population, restoring the cleared habitats might be the most effective measures for the conservation of genetic diversity and hence adaptive potential to environmental change in this species
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