Faktor-Faktor yang Memengaruhi Pemilihan Metode Nilai Wajar untuk Properti Investasi

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang memengaruhi Perusahaan dalam memilih metode nilai wajar untuk properti investasi. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kuantitatif dengan melakukan studi empiris pada Perusahaan non-keuangan yang memiliki dan melaporkan properti investasi dengan menggunakan metode purposive sampling menghasilkan 87 sampel Perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Penelitian ini menggunakan metode regresi logistik. Hasil penelitian menunjukan bahwa variabel ukuran Perusahaan berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Sedangkan variabel tingkat utang, informasi asimetri, selisih keuntungan revaluasi nilai wajar, dan kepemilikan saham tidak berpengaruh terhadap pemilihan metode nilai wajar untuk properti investasi. Hal ini diduga karena Perusahaan lebih memilih untuk menggunakan metode akuntansi yang konservatif, dan untuk menghindari biaya – biaya tambahan pada saat merubah metode. Selain itu, diduga karena Perusahaan ingin menghindari regulasi perpajakan yang mengatur mengenai penilaian ulang aset tetap. Kata Kunci: Properti investasi, PSAK 13, metode nilai wajar, metode biaya, tingkat utang, ukuran Perusahaan, informasi asimetri, selisih keuntungan revaluasi nilai wajar, kepemilikan saham. This study is aimed to analyze the influence of factors that affect company to choose fair value method for investment properties. In this study the analyze data used is quantitative approach by using the empirical study in the non-financial company which has and report investment properties by using purposive sampling results 87 samples from different companies which are registered in Indonesia Stock Exchange 2011-2013. This study is using logistic regression method. The results showed that the variable company size affects the selection of fair value method for investment properties. However, the variable leverage, information asymmetry, difference between the fair value revaluation gains, and share ownership has no effect for company to choose fair value method for investment properties. It is presumed because company prefers the more conservative accounting method and to avoid unexpected expenses when it changes the recording method used. Also, it is presumed because company wants to avoid tax regulation that set about revaluation for non-current assets. Key Words: Investment Properties, PSAK 13, fair value method, cost method, leverage, company size, information asymmetry, difference between the fair value revaluation gains, share ownership. DAFTAR PUSTAKA Abor, J., & Biekpe, N. (2006). An Emperical Test of the Agency Problems and Capital Structure of South African Quoted SMEs. SAJAR, Vol. 20, No. 1, 51-65. 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A study to assess motivational factors in pursuing higher education: a multicultural perspective

The purpose of this investigation was to (a) determine the motivational factors of students attending Camden County College in Blackwood and to (b) determine if their cultural background played a part in them choosing collective or individualistic reasons to attend. One hundred students were surveyed. Each student was given a survey of 16 questions, eight questions measured individualism and eight measured collectivism. A one-way MANOVA found that the students from Camden County College demonstrated individualistic characteristics regardless of race. The average responses for going to college were more individualistic than hypothesized However, Latinos and African Americans still scored higher on collectivist traits. Other significant factors such as parental level of education are discussed. This study backs up findings that most students who attend community college are first generation college students. These students face additional barriers that others may not. This study will address ways to handle these barriers and discuss the importance of having the right support system

Hydrological analysis as a technical tool to support strategic and economic development : a case study of Lake Naivasha, Kenya

Effective integrated water resources management requires reliable estimation of an overall basin water budget and of hydrologic fluctuations between groundwater and surface-water resources. Seasonal variability of groundwater-surface water exchange fluxes impacts on the water balance. The long term lake water balance was calculated by Modflow using the stage-volume rating curve of Lake Package LAK3. The long term average storage volume change is 8.4 × 108 m3/month. The lake water balances suggests that the lake is not in equilibrium with the inflow and outflow terms. Using field abstraction data analysis and model simulation, the combined volume of lake-groundwater used for industrial abstraction since the last three decades was estimated. This requires an average abstraction amount of 7.0 × 106 m3/month with a long term trend of abstraction ratio 30% (groundwater) and 70% (lake water) since 1980. The amount resulted in a lake which might have been 4.8 m higher than was observed in the last stress period (2010).A long term regional groundwater budget is calculated reflecting all water flow in to and out of the regional aquifer. The model water balance suggests that lake Navaisha basin is in equilibrium with a net outflow about 1% greater than the inflow over the calibrated period of time (1932–2010). The regional model is best used for broad-scale predictions and can be used to provide a general sense of groundwater to surface water and groundwater to groundwater impacts in the basin. A basin wide water resource management strategy can be designed by integrating the lake/wetland within the regional groundwater model to increase the level of sustainable production and good stewardship in Lake Navaisha. Such hydrological analysis is crucial in making the model serve as simulator of the response of lake stage to hydraulic stresses applied to the aquifer and variation in climatic conditio

Peranan Humas Pemerintah Daerah Dalam Menyebarluaskan Informasi Pembangunan Daerah (Studi di Kantor Bagian Humas Pemerintah Daerah Kabupaten Ogan Ilir Tahun 2017)

 Penelitian ini bertujuan mengetahui Peranan Humas Pemerintah Daerah Dalam Menyebarluaskan Informasi Pembangunan Daerah (Studi Di Kantor Bagian Humas Pemerintah Daerah Kabupaten Ogan Ilir tahun 2017. Penelitian ini menggunakan Teori peranan humas yang dikemukakan oleh Dozier & Broom, 1995. Pendekatan penelitian ini menggunakan pendekatan kualitatif dengan objek penelitiannya yaitu Humas Pemerintah Daerah Kabupaten Ogan Ilir tahun 2017. Teknik Pengumpulan data dilakukan dengan cara observasi, wawancara dan studi pustaka. Hasil penelitian menunjukkan bahwa Humas Pemerintah Daerah Kabupaten Ogan Ilir telah melakukan tahapan-tahapan peranan dalam menyebarluaskan informasi pembangunan daerah telah sesuai dan berperan dengan baik berdasarkan penjabaran dimensi-dimensi, yaitu dimensi penasehat ahli (expert prescriber), fasilitator komunikasi (communication fasilitator), fasilitator proses pemecahan masalah (problem solving process fasilitator), dan teknisi komunikasi (communication technician)

Exchange coupling inversion in a high-spin organic triradical molecule

The magnetic properties of a nanoscale system are inextricably linked to its local environment. In ad-atoms on surfaces and inorganic layered structures the exchange interactions result from the relative lattice positions, layer thicknesses and other environmental parameters. Here, we report on a sample-dependent sign inversion of the magnetic exchange coupling between the three unpaired spins of an organic triradical molecule embedded in a three-terminal device. This ferro-to-antiferromagnetic transition is due to structural distortions and results in a high-to-low spin ground state change in a molecule traditionally considered to be a robust high-spin quartet. Moreover, the flexibility of the molecule yields an in-situ electric tunability of the exchange coupling via the gate electrode. These findings open a route to the controlled reversal of the magnetic states in organic molecule-based nanodevices by mechanical means, electrical gating or chemical tailoring

Three hypothesis algorithm with occlusion reasoning for multiple people tracking

This work proposes a detection-based tracking algorithm able to locate and keep the identity of multiple people, who may be occluded, in uncontrolled stationary environments. Our algorithm builds a tracking graph that models spatio-temporal relationships among attributes of interacting people to predict and resolve partial and total occlusions. When a total occlusion occurs, the algorithm generates various hypotheses about the location of the occluded person considering three cases: (a) the person keeps the same direction and speed, (b) the person follows the direction and speed of the occluder, and (c) the person remains motionless during occlusion. By analyzing the graph, our algorithm can detect trajectories produced by false alarms and estimate the location of missing or occluded people. Our algorithm performs acceptably under complex conditions, such as partial visibility of individuals getting inside or outside the scene, continuous interactions and occlusions among people, wrong or missing information on the detection of persons, as well as variation of the person’s appearance due to illumination changes and background-clutter distracters. Our algorithm was evaluated on test sequences in the field of intelligent surveillance achieving an overall precision of 93%. Results show that our tracking algorithm outperforms even trajectory-based state-of-the-art algorithms

Relationship Between Physicochemical Properties and Herbicidal Activity of 1,2,5-Oxadiazole N-Oxide Derivatives

The relationship between the herbicidal activity of a number of novel 1,2,5-oxadiazole N-oxides and some physicochemical properties potentially related with this bioactivity, such as polarity, molecular volume, proton acceptor ability, lipophilicity, and reduction potential were studied. The semiempirical molecular orbital method AM1 was used to calculate theoretical descriptors such as dipolar moment, molecular volume, Mulliken´s charge and the octanol/water partition coefficients (log Po/w). The values of the reduction potentials (Er) were obtained by cyclic voltammetry. In addition, the retention factors (log k’w) on a reversed-phase high-performance liquid chromatography (RP-HPLC) column in pure aqueous mobile phases were measured for several N-oxide derivatives. The log k’w values show good correlation with the calculated values of log Po/w, showing that the chromatographic parameter can be used as lipophilicity descriptor for these compounds. The multiple regression analysis between the descriptors for the N-oxide derivatives and the herbicide activity indicate that the variance in the biological activity can be explained by changes in the lipophilicity and in the reduction potential.Fil: Fernandez, Luciana Andrea. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; Argentina. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Instituto de Investigaciones en Tecnologías Energéticas y Materiales Avanzados. - Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Córdoba. Instituto de Investigaciones en Tecnologías Energéticas y Materiales Avanzados; ArgentinaFil: Santo, Marisa Rosana. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; ArgentinaFil: Reta, Mario Roberto. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Giacomelli, Liliana. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; ArgentinaFil: Cattana, Rosa Irene. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; ArgentinaFil: Silber, Juana. Universidad Nacional de Río Cuarto. Facultad de Ciencias Exactas Fisicoquímicas y Naturales. Departamento de Química; ArgentinaFil: Risso, Mariela. Universidad de la República; UruguayFil: Cerecetto, Hugo. Universidad de la República; UruguayFil: Gonzalez, Mercedes. Universidad de la República; UruguayFil: Olea-Azar, Claudio. Universidad de Chile; Chil

Uncovering hidden flows in physical networks

Chengwei Wang is supported by a studentship funded by the College of Physical Sciences, University of Aberdeen.Peer reviewedPostprintPostprin