Working Together to Build a Birth-to-College Approach to Public Education

In 2009, the University of Chicago Urban Education Institute (UEI) and the Ounce of Prevention Fund (the Ounce) embarked on an effort to form a partnership whose vision is to "...build a model of public education for children and their families that begins at birth and creates success in school, and life." UEI designed and operates four public charter school campuses offering families a pathway to college for their children that begins with prekindergarten (preK) and continues through high school. The Ounce created and operates the Educare School, which prepares at risk children from birth to age five for success in school. The partnership will initially demonstrate what it means when children begin their education early with Educare, enter UEI's charter campuses for elementary, middle and high school, advance to college, and persist to graduation. Ultimately, the partnership plans to harness and share the academic expertise and real-world experience of members of both organizations. The goal is to collaboratively and continuously align and create instructional practices, and academic and social supports, to demonstrate a new model of public education that seamlessly and successfully prepares children for college, beginning at birth. In the United States, early childhood education (ECE) is not publicly mandated. All children in the U.S. receive public schooling that generally begins with kindergarten. As a result, many children do not have access to sufficient learning opportunities early in life, and may start kindergarten at a disadvantage. Given that K-12 attempts at closing the achievement gap are costly and generally ineffective, calls are being made to prevent the achievement gap from ever occurring. This requires intervention at a very young age, since differences in achievement based on income level can be seen as young as nine months and become larger by kindergarten. Even children who have been exposed to high quality ECE can experience a "fade" of those benefits upon entering K-12, depending on the quality of elementary school. For many children, the achievement gap begins to widen once again. In the city of Chicago, high school graduation rates hover around 50 percent. Of those students who graduate, only 35 percent go on to attend four-year colleges and universities. The numbers grow even smaller for children who are African American, Latino, or low-income. The achievement gap that opens in early childhood tends to widen throughout K-12, and many children who start with a disadvantage at kindergarten never graduate from high school. If they do, they are unlikely to attend and graduate from college. Higher education levels are related to higher incomes, lower levels of unemployment, and other positive outcomes. In order to be competitive in a world where a college degree is increasingly important, the United States must ensure that children graduate high school and are prepared to graduate from college. Preventing an achievement gap and ensuring that the fade of benefits from high-quality ECE does not occur in elementary school, while at the same time raising the bar to "college for all," requires collaboration between the worlds of ECE and K-12. In the United States, however, there exists a structural divide between the two fields. Despite the fact that they share similar goals for educating children, policies, standards, and funding streams contribute to a "disconnect." The partnership's goals are to effect change in public education by creating a demonstration model of birth-to-grade 12 education that prepares students for success in college and life. In order to accomplish this, the two organizations will work together to share expertise, and align and co-create practices, to ensure the best possible chance for success for students. The partnership first needed to be established, strengthened, and trusted by key players from each organization -- this was not a simple task. UEI and the Ounce began this effort by developing a roadmap that includes a shared vision and mission, core values, and goals and activities of the partnership. We focus here on the formation of the shared vision and mission, a document that represents the goals and aspirations of the partnership between the two organizations. In the service of creating this document, a working group comprised of educators, administrators, researchers, and teacher leaders from each organization was formed. The working group used an iterative process, where they revised, questioned, and adjusted the roadmap during a series of ten three-hour meetings that took place over the course of nine months and were facilitated by a specialist. Working group members' testimonies about their experiences participating in the group are referenced in this study. We will also review iterations of the shared vision and mission as they changed over time

Did Dividends Increase Immediately After the 2003 Reduction in Tax Rates?

The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduces the maximum statutory personal tax rate on dividends from 38.1 percent to 15 percent. This study analyzes dividend declarations in the quarter following passage. Aggregate dividends rose by 9 percent when boards of directors first met following enactment. Consistent with the dividend changes being tax-motivated, they are increasing in the percentage of the firm held by individuals. Dividend changes also increased with insider ownership, consistent with managers acting in their own interests. However, these results are limited primarily to firms that made large, special dividends. We find little evidence of an increase in regular, quarterly dividend payments.

Did Firms Substitute Dividends for Share Repurchases after the 2003 Reductions in Shareholder Tax Rates?

This paper tests whether firms altered their dividend and share repurchase policies in response to the 2003 reductions in shareholder tax rates. We predict that firms substituted dividends for repurchases, because the reduction in dividend tax rates exceeded the reduction in the capital gains tax rates. As expected, we find substitution and find that it is increasing in the percentage of the company owned by individual investors, the only shareholders affected by the legislation. These findings are consistent with boards of directors considering the tax preferences of individual stockholders (particularly officers and managers) when setting dividend and share repurchase policies.

Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements

This paper examines the impact of capital gains taxes on equity pricing. Examining three-day cumulative abnormal returns for quarterly earning announcements from 1983-1997, we present evidence consistent with shareholders' capital gains taxes affecting stock price responses. To our knowledge, this is the first study to link shareholder taxes and share price responses to earnings releases. The results imply that shares trade at higher (lower) prices when individual investors face incremental taxes (tax savings) created by selling appreciated (depreciated) shares before they qualify for long-term treatment. Unlike prior studies that have focused on price reactions in settings where shareholder taxes are unusually salient (e.g., tax law changes, turn-of-the-year trading, or tax-sensitive transactions), this study finds the imprint of capital gains taxes in a more general setting.

Research in Accounting for Income Taxes

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer on AFIT. The second half reviews existing studies in detail and offers suggestions for future research. We emphasize the research questions that have been addressed (most of which relate to whether the tax accounts are used to manage earnings, and whether the tax accounts are priced by equity market participants) and highlight areas that have not received much research attention. We close with a call for a theoretical framework, more study of the inconsistencies between research and practice, and improved econometrics.

Aplikasi E-learning Berbasis Framework CodeIgniter (Studi Kasus: Jurusan Teknik Informatika Politeknik Negeri Bandung)

Politeknik Negeri Bandung adalah suatu lembaga pendidikan yang memiliki berbagai jurusan yang salah satunya adalah Teknik Informatika. Adapun jurusan ini berkonsentrasi dibidang Informasi dan Informatika yang ingin membangun suatu sistem pembelajaran yang efektif dan dapat diakses dimana saja, tanpa mengenal jarak antara dosen dan mahasiswa. Pandangan baru seperti active learning dan student-centered education telah mendorong lahirnya berbagai inovasi dalam teknologi pengajaran. Konsep e-learning ini dibangun dengan memanfaatkan framework CodeIgniter yang memanfaatkan teknik pemrograman berorientasi objek dalam PHP yang menggunakan MySQL sebagai database server dan menggunakan teknik pengujian black box testing yang difokuskan kepada hasil berbentuk aplikasi. Perancangan e-learning ini diharapkan memiliki manfaat peningkatan kualitas pembelajaran jarak jauh yang diberikan oleh dosen kepada mahasiswanya dapat diterima dengan baik

Studi Eksperimental Kinerja Pendinginan Pada Refrigrasi Kompak Dengan Narrow Gap Evaporator Dan Kompresor Dc Mikro

Penanganan ikan yang tepat dan benar dapat meningkatkan kualitas ikan di kapal penangkap ikan. Untuk itu diperlukan sistem pendinginan yang efektif dan efisien untuk kapal ikan terutama pada kapal ukuran 30 GT. Penelitian ini bertujuan untuk mendapatkan prototipe mesin pendingin yang hemat energi dan efektif dalam meningkatkan kualitas hasil tangkapan di KM. Inka Mina 210. Metode yang digunakan adalah pembuatan eksperimen mesin pendingin dengan menggunakan evaporator yang memiliki celah (gap) sebesar 1 mm yang disebut narrow gap evaporator dan kompresor dc mikro. Percobaan dilakukan dengan menggunakan 3 variasi beban pendinginan. Hasil yang diperoleh adalah variasi beban pada sistem refrigerasi kompak dapat meningkatkan nilai COP pada kerja refrigerasi sebesar 1.86 % hingga 21,9 % dari variasi tanpa beban. Kenaikan ∆T saturasi pada proses pendidihan meningkatkan nilai fluks kalor (heat fluks). Selain itu, semakin besar fluks kalor yang dihasilkan maka koefisien perpindahan kalor pada narrowgap evaporator akan semakin besar pula =============================================================================================== Proper fish handling process can improve the quality of the fish quality on board fishing ship. In order to achieve those improvement, it needs an effective and efficient cooling system especially for 30 GT fishing ship. This study aimed to get a prototype cooling applications that have energy-efficient and effective for improving the quality of the fish product in KM. Mina Inka 210. The method that is used in this research is by making of an experiment refrigerator using evaporator which has a gap of 1 mm-called narrow-gap evaporator and micro DC compressor. These research is conducted using three variations of the cooling load. The results of these load variation experiments have shown that a compact refrigeration system can increase the value of the coefficient of performance (COP) from 1.86% to 21.9% compared to the no cooling load. The increase of ΔT saturation in the boiling process resulting in an increased heat flux. In addition, higher heat flux resulted in higher value of heat transfer coefficient in the evaporator narrowga

PERANCANGAN KANTOR CABANG BANK JATENG DI JAKARTA

Abstrak Perkembangan Bank di Indonesia sekarang ini semakin banyak. Di Indonesia perkembangan dunia perbankan semakin maju setiap tahunnya. Sudah banyak sekali alat atau teknologi masa kini yang membantu masyarakat dalam melaksanakan kegiatan aktifitas menabung atau, hanya sekedar bertransaksi lainya. Selain masyarakat yang bertransaksi di bank pun sangat mempengaruhi dalam proses pengembangan karakter bank itu sendiri seperti kemajuan dalam melayaninya. Selain itu, ada beberapa fenomena seperti kapasitas yang kurang sesuai bagi kesediaan fasilitas-fasilitas standar yang untuk mengatasi fenomena tersebut, maka akan di buat perancangan baru kantor cabang Bank Jateng yang ada di jakarta dengan berpidah ketempat yang lebih cocok untuk kantor cabang Bank Jateng cab. Jakarta. Perancangan Bank Jateng cabang Jakarta di harapkan menjadi percontohan desain dan bermanfaat bagi Perusahaan Bank Jateng. Guna agar menumbuhkan karakter perusahaan sesuai dengan visi misi nya. Suasana jawa dan suasana profesional dalam penerapan pada setiap elemen yang digunakan, merupakan hal utamanya. Dengan menambahkan ornamen standar bank jateng seperti batik kawung dan ornamen gunungan yang bernuansa jawa tengah serta pengunaan warna netral adalah ciri khas pada Bank Jateng adalah ciri dari perusahaan tersebut dan pengunaan material kokoh dan ringan agar terciptanya kosep dan tema yang diinginkan. Kata Kunci: Perbankan, Nasabah, Kanto

WACANA HUMORIS DINA KONTÉN YOUTUBE @CANGEHGARRR OFFICIAL (ULIKAN SOSIOPRAGMATIK)

Penelitian ini bertujuan untuk menelaah dan mendeskripsikan tindak tutur humoris, fungsi humoris, daya humoris, dan pola interaksi dalam konten youtube @Cangehgarrr Official. Dalam penelitian ini digunakan pendekatan kualitatif yang di gabungkan dengan metode deskriptif. Data yang di kumpulkan memakai teknik studi dokumentasi, untuk mengolahnya menggunakan teknik analisis unsur langsung. Hasil penelitian ini menemukan 60 data waca humoris, yang selanjutkan dianalisis berdasarkan jenis dan fungsi tindak tuturnya, serta daya humoris dengan pola interaksi pragmatiknya. Jenis tindak tutur humoris yang terbanyak adalah lakuning gawé (ilokusi) (39 tindak tutur humoris), sebab pola dialog yang dipakai adalah komunikasi antar-pribadi. Fungsi tindak tutur humor yang paling banyak ialah fungsi asertif (60 tindak tutur), saat terjadinya percakapan yang terjadi adalah humor yang mengandung kebenaran informasinya walaupun demikian tidak sesuai dengan acuan awalnya. Daya humoris terbanyak adalah metafora nyimpang (plesetan) (14 wacana humoris), artinya humor yang terjadi selalu terpusat pada pernyataan yang tidak sesuai dengan acuan awalnya. Apabila pola interaksi sosiopragmatik yang terbanyak oleh rantayan ngaranté (35 wacana humoris), disebabkan banyaknya dialog memakai pola tanya-jawab. Kesimpulannya, wacana humoris membentuk pola komunikasi antar-pribadi yang memakai kebenaran informasi dalam upaya jadi percakapan menyimpang (plesetan) di latar belakangi oleh téma dialog yang menggunakan tanya-jawab. This study aims to examine and describe humorous speech acts, humorous functions, humorous power, and interaction patterns in @Cangehgarrr Official youtube content. In this study used a qualitative approach combined with descriptive methods. The data collected using documentation study techniques, to process it using direct element analysis techniques. The results of this study found 60 humorous discourse data, which were then analyzed based on the type and function of the speech act, as well as humorous power with pragmatic interaction patterns. The most common type of humorous speech act is lakuning gawé (illocutionary) (39 humorous speech acts), because the dialogue pattern used is interpersonal communication. The most common function of humorous speech acts is the assertive function (60 speech acts), when a conversation occurs it is humor that contains the truth of the information even though it is not in accordance with the initial reference. The most humorous power is deviant metaphor (a play on) (14 humorous discourses), meaning that the humor that occurs is always centered on statements that are not in accordance with the initial reference. If the pattern of sociopragmatic interaction is mostly by rantayan ngaranté (35 humorous discourses), it is due to the large number of dialogues using a question-and-answer pattern. In conclusion, humorous discourse forms a pattern of interpersonal communication that uses the truth of information in an effort to become a distorted conversation (play) on the background of a dialogue theme that uses question and answer