1,677 research outputs found
A Third Place for the Third Sex: How Architecture Can Influence a Change of Perception in Marginalized Populations
Marginalized populations are often under represented in the built environment as architecture finds itself bound by the desires of those who employ its services. Individuals, developers, planners, and local governments push for designs which are influenced by and designed for the status quo giving little thought to the full range of users which may inhabit the space. This thesis seeks to answer: how can architecture inspire change in the perception of marginalized populations? It will establish a framework for understanding the psychology of marginalized populations; define a specific marginalized population, the LGBTQ community, outline their use of space, resulting in a change of perception in the Mid-South region; emphasizing the concept of “third place” and its importance to marginalized populations. The common thread of experience will be illustrated throughout this thesis both in the research conducted and a design solution of the Memphis Gay and Lesbian Community Center (MGLCC) offered
Heat as a proxy to image dynamic processes with 4D electrical resistivity tomography
Since salt cannot always be used as a geophysical tracer (because it may pollute the aquifer with the mass that is necessary to induce a geophysical contrast), and since in many contaminated aquifer salts (e.g., chloride) already constitute the main contaminants, another geophysical tracer is needed to force a contrast in the subsurface that can be detected from surface geophysical measurements. In this context, we used heat as a proxy to image and monitor groundwater flow and solute transport in a shallow alluvial aquifer (< 10 m deep) with the help of electrical resistivity tomography (ERT). The goal of our study is to demonstrate the feasibility of such methodology in the context of the validation of the efficiency of a hydraulic barrier that confines a chloride contamination to its source. To do so, we combined a heat tracer push/pull test with time-lapse 3D ERT and classical hydrogeological measurements in wells and piezometers. Our results show that heat can be an excellent salt substitution tracer for geophysical monitoring studies, both qualitatively and semi-quantitatively. Our methodology, based on 3D surface ERT, allows to visually prove that a hydraulic barrier works efficiently and could be used as an assessment of such installations
: Abstrak
This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance.
Keyword: Financial Distress, Tax Avoidance, Corporate GovernanceAbstrak
Tujuan penelitian ini adalah untuk menginvestigasi peran corporate governance dalam memoderasi pengaruh financial distress terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah agency theory.
Penelitian ini menggunakan data sekunder yang diperoleh dengan metode dokumentasi. Sumber data penelitian ini adalah laporan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah 60 sampel data. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi.
Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, corporate governance yang diproksikan oleh dewan komisaris independen dapat memoderasi pengaruh financial distress terhadap tax avoidance.
Kata-kata kunci : Financial Distress, Tax Avoidance, Corporate Governanc
Strategic Planning in Schools: A Study Of Educational Management
The aim of this research is to reveal how the strategic planning in schools: a study of educational management. This method of research is the study of literature which collects data based on various references that are relevant to the research problem. The method of collecting data through various relevant references both available on the Internet and that are obtained manually such as books, and so on. Research findings revealed that a systematic and precisely prepare strategic development plan, which gives the school confidence in achieving the desired conditions. The development plan is based on four pillars:1. Strengthening of the organizational and administrative system, 2. Increase resource capacity and productivity, 3. More collaboration with stakeholders, 4. To improve the quality of education and access to student affairs. The advantages of strategic plans for educational institutions are as follows: 1. Strategic plans can increase "critical mass", which is the group of employees in an organization who have the motivation, "ability" and (deep knowledge) to increase productivity, 2. Strategic plans can help optimize organizational performance, 3. Strategic plans can help managers focus and implement a continuous improvement framework, 4. Strategic plans guide decision making; And, 5. Strategic plans always make it easier to measure the progress of educational institutions
IMPLEMENTASI METODE DEMONSTRASI PADA PELATIHAN KETERAMPILAN TUNE-UP SEPEDA MOTOR
Penelitian ini didasari pada persepsi penulis tentang keadaan dunia otomotif di daerah Papua yang masih kurang, keadaan ini ditandai dengan masih jarangnya keberadaan bengkel-bengkel otomotif, baik pada segmen kendaraan bermotor roda empat maupun roda dua. Keadaan diatas dirasa berbanding lurus dengan keadaan sumber daya manusia dan lembaga pendidikan yang menunjang kecakapan pada bidang otomotif yang masih terbatas khususnya pada penguasaan teknik sepeda motor. Penulisan skripsi ini juga secara umum bertujuan untuk mendeskripsikan hasil dari implementasi metode demonstrasi pada pelatihan tune-up sepeda motor pada mahasiswa Papua. Adapun secara khusus yaitu untuk mendeskripsikan kemampuan mahasiswa tiap fase dalam pelatihan keterampilan tune-up sepeda motor dengan menggunakan metode demonstrasi. Metode penelitian yang digunakan adalah metode penelitian subjek tunggal yang dikenal dengan istilah single subject research (SSR), dengan teknik pengumpulan data menggunakan tes kinerja (perfomance test). Analisis data pada penelitian ini harus dilakukan 3 hal yaitu: pembuatan grafik, analisis statistik deskriptif, dan analisis visual. Langkah penganalisaan yang dilakukan meliputi analisis dalam kondisi dan analisis antar kondisi, maka dapat ditarik kesimpulan bahwa penggunaan metode demontrasi pada pelatihan keterampilan tune-up sepeda motor sangat sesuai.
This study is based on the author's perception of the state of the automotive world in the Papua region is still lacking, this state is characterized by infrequent presence automotive workshops, both in the segment of four-wheeled motor vehicle or motorcycle. Above circumstances is considered directly proportional to the state of human resources and skills that support educational institutions in the automotive field are still limited, especially on a motorcycle mastery of technique. This thesis also generally aims to describe the results of implementation of the method demonstration on training bike tune-ups on Papuan students. As for specifically the student's ability to describe each phase in skills training bike tune-ups, using the demonstration. The research method used was a single-subject research method known as single subject research (SSR), with data collection techniques using test performance (perfomance test). Analysis of the data in this study should be done 3 things: the creation of graphs, descriptive statistical analysis and visual analysis. Step analysis was conducted on the analysis of the conditions and inter-state analysis, it can be concluded that the use of a method demonstration on skills training bike tune-ups fits
In situ source levels of mulloway (Argyrosomus japonicus) calls.
Mulloway (Argyrosomus japonicus) in Mosman Bay, Western Australia produce three call categories associated with spawning behavior. The determination of call source levels and their contribution to overall recorded sound pressure levels is a significant step towards estimating numbers of calling fish within the detection range of a hydrophone. The source levels and ambient noise also provide significant information on the impacts anthropogenic activity may have on the detection of A. japonicus calls. An array of four hydrophones was deployed to record and locate individual fish from call arrival-time differences. Successive A. japonicus calls produced samples at various ranges between 1 and 100 m from one of the array hydrophones. The three-dimensional localization of calls, together with removal of ambient noise, allowed the determination of source levels for each call category using observed trends in propagation losses and interference. Mean source levels (at 1 m from the hydrophone) of the three call categories were calculated as 163 ± 16 dB re 1 μPa for Category 1 calls (short call of 2–5 pulses); 172 ± 4 dB re 1 μPa for Category 2 calls (long calls of 11–32 pulses); and 157 ± 5 dB re 1 μPa for Category 3 calls (series of successive calls of 1–4 pulses, increasing in call rate)
Localization of individual mullaway (Argyrosomus japonicus) within a spawning aggregation and their behaviour throughout a diel spawning period
Mulloway (Argyrosomus japonicus) are a soniferous member of the Sciaenidae. During summer in the Swan River of Western Australia, individuals form spawning aggregations in turbid waters around high tide, during late afternoon and early evening. Mulloway produce pulsed vocalizations that are characteristic of the species and to an extent of individuals. Crepuscular passive acoustic recordings of vocalizing mulloway were collected from a four-hydrophone array during March 2008. Arrival-time differences proved the most robust technique for localization. Corroboration of fish position was observed in relative energy levels of calls, surface-reflected path differences, and relative range of successive calls by individuals. Discrete vocal characteristics of the tone-burst frequency and sound-pressure levels assisted the determination of caller identification. Calibration signals were located within a mean distance of 3.4 m. Three-dimensional locations, together with error estimates, were produced for 213 calls during a sample 4-min period in which 495 calls were audible. Examples are given of the movement and related errors for several fish successfully tracked from their vocalizations. Localization confirmed variations in calling rates by individuals, calling altitudes, and the propensity to vary call structure significantly over short periods, hitherto unreported in this species
Assessment of culture and environment in the Adolescent Brain and Cognitive Development Study: Rationale, description of measures, and early data.
Neurodevelopmental maturation takes place in a social environment in addition to a neurobiological one. Characterization of social environmental factors that influence this process is therefore an essential component in developing an accurate model of adolescent brain and neurocognitive development, as well as susceptibility to change with the use of marijuana and other drugs. The creation of the Culture and Environment (CE) measurement component of the ABCD protocol was guided by this understanding. Three areas were identified by the CE Work Group as central to this process: influences relating to CE Group membership, influences created by the proximal social environment, influences stemming from social interactions. Eleven measures assess these influences, and by time of publication, will have been administered to well over 7,000 9-10 year-old children and one of their parents. Our report presents baseline data on psychometric characteristics (mean, standard deviation, range, skewness, coefficient alpha) of all measures within the battery. Effectiveness of the battery in differentiating 9-10 year olds who were classified as at higher and lower risk for marijuana use in adolescence was also evaluated. Psychometric characteristics on all measures were good to excellent; higher vs. lower risk contrasts were significant in areas where risk differentiation would be anticipated
Teaching Skills For Small Groups and Individuals at Inpres Roong Elementary School
The purpose of this study is to explain the small group and individual learning processes in the Indonesian language topic for grade 3 students at SD Inpres Roong. The descriptive qualitative approach was employed in this investigation. The topic of the study was a third-grade Indonesian language instructor at SD Inpres Roong. Data collecting methods included observation, interviews, and documentation. An observation sheet was employed as the study instrument. The study's findings revealed that teachers used small group and individual teaching approaches effectively. Teachers' use of small group and individual abilities should be more innovative in their teaching and learning implementation. Individuals and should be accustomed to using small group and individual skills with the procedures or steps contained in small group skills, and individuals are of course important in explaining material in class so that students can understand clearly and easily understand because being a student who will later become a teacher must have problems explaining tasks and responsibilities, namely teaching, and thus students must face challenges that will be faced with teaching
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