Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Rokan Hilir)

This study examined the effects of external pressure, environmental uncertainly and management commitment on transparency of financial reporting.The sample of this studied consist of 42 SKPD in Rokan Hilir. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the external pressure and management commitment had a effect to transparency of financial reporting. But environmental uncertainly had not effect to transparency of financial reporting. External pressure showed coefficient 0,379 with the signification values 0,016. This the decision made is to accept hypothesis H1. Environmental uncertainly showed coefficient 0,105 with the signification values 0,406. This the decision made was to reject hypothesis H2. And the management commitment showed coefficient 0,353 with the signification values 0,019. This the decision made is to accept hypothesis H3.Keywords : transparency of financial reporting, external pressure, environmental uncertainly and management commitment

Humanism in the Age of COVID-19: Renewing Focus on Communication and Compassion

The global COVID-19 pandemic has become one of the largest clinical and operational challenges faced by emergency medicine, and our EDs continue to see increased volumes of infected patients, many of whom are not only ill, but acutely aware and fearful of their circumstances and potential mortality. Given this, there may be no more important time to focus on staff-patient communication and expression of compassion.However, many of the techniques usually employed by emergency clinicians to provide comfort to patients and their families are made more challenging or impossible by the current circumstances. Geriatric ED patients, who are at increased risk of severe disease, are particularly vulnerable to the effects of isolation.Despite many challenges, emergency clinicians have at their disposal a myriad of tools that can still be used to express compassion and empathy to their patients. Placing emphasis on using these techniques to maximize humanism in the care of COVID-19 patients during this crisis has the potential to bring improvements to ED patient care well after this pandemic has passed

A dynamics-driven approach to precision machines design for micro-manufacturing and its implementation perspectives

Precision machines are essential elements in fabricating high quality micro products or micro features and directly affect the machining accuracy, repeatability and efficiency. There are a number of literatures on the design of industrial machine elements and a couple of precision machines commercially available. However, few researchers have systematically addressed the design of precision machines from the dynamics point of view. In this paper, the design issues of precision machines are presented with particular emphasis on the dynamics aspects as the major factors affecting the performance of the precision machines and machining processes. This paper begins with a brief review of the design principles of precision machines with emphasis on machining dynamics. Then design processes of precision machines are discussed, and followed by a practical modelling and simulation approaches. Two case studies are provided including the design and analysis of a fast tool servo system and a 5-axis bench-top micro-milling machine respectively. The design and analysis used in the two case studies are formulated based on the design methodology and guidelines

Qualitative observation of reversible phase change in astrochemical ethanethiol ices using infrared spectroscopy

Here we report the first evidence for a reversible phase change in an ethanethiol ice prepared under astrochemical conditions. InfraRed (IR) spectroscopy was used to monitor the morphology of the ice using the Ssingle bondH stretching vibration, a characteristic vibration of thiol molecules. The deposited sample was able to switch between amorphous and crystalline phases repeatedly under temperature cycles between 10 K and 130 K with subsequent loss of molecules in every phase change. Such an effect is dependent upon the original thickness of the ice. Further work on quantitative analysis is to be carried out in due course whereas here we are reporting the first results obtained

Crystal structure of ethyl (2S,2′ R)-1′-benzyl-3-oxo-3H-dispiro[1-benzothio-phene-2,3′-pyrrolidine-2′,11″-indeno-[1,2-b]quinoxaline]-4′-carboxylate

The authors thank the TBI X-ray facility, CAS in Crystallography and BioPhysics, University of Madras, Chennai, India, for the data collection.Peer reviewedPublisher PD

Pengaruh Karakteristik Corporate Governance Terhadap Effective Tax Rate (Etr) (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2011-2013)

This study aims to examine the influence of Corporate Governance Characteristic consisting of Independent Commissioner, Audit Committee, Institutional ownership, and management ownership on the Effective Tax Rate (ETR). This study is an empirical research with the purpose of sampling techniques in data collection. Secondary data obtained from financial statement bank enterprises listing on the Stock Exchange during the year 2011 to the year 2013. Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the effective tax rate is independent commissioner, audit committee, and ownership of manajerial. While variable that did not affect the effective tax rate is institutional ownership.Keywords: Effective tax rate, Independent Commissioner, Audit Committee, Institutional Ownership, and Management Ownership

"Yes and. . ., but wait. . ., heck no!":A socially situated cognitive approach towards understanding how startup entrepreneurs process critical feedback

We examine sensebreaking, a meaning void, that entrepreneurs experience due to critical feedback from early stakeholders using the socially situated cognition perspective. We show that sensebreaking aids novel sensemaking via three mechanisms-redirecting, reframing, and questioning-through longitudinal analysis of weekly diary reports that we collected from 30 entrepreneurs for one year. We describe the cognitive changes due to novel sensemaking. We derive a process model that illustrates how sensebreaking-sensemaking iterations over time effect changes to the shared cognition between entrepreneurs and their stakeholders while driving opportunity development. We advance the opportunity coconstruction literature by adding microlevel understanding of stakeholder interactions and explicating their effects on entrepreneurial cognition