INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013

This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities manipulation proxie. Population of this research is all Indonesian Listed Companies in Indonesian Stock Exchange for the year 2012 and 2013. Companies from financial and banking groups are excluded because they have the characteristics of assets which are very different from the other industries. Two-Stages Least Squares (2SLS) Analysis on SPSS22 is used to examine the data. This research indicates that there is simoultanity relationship between earnings management and CSR reporting. But then, only CSR reporting which affects earnings management practices, but it isn’t found prove that earnings management affects CSR reporting

Evaluasi Implementasi Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies

ABSTRAK Rishal, No. BP: 1210842025, Evaluasi Implementasi Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies, Jurusan Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Andalas, Padang, 2016. Dibimbing oleh : Rozidateno Putri Hanida S.IP, M.PA dan Kusdarini S.IP, M.PA Skripsi ini terdiri dari 200 halaman dengan referensi 12 buku teori, 5 buku metode, 1 skripsi, 2 jurnal, 4 Perundang-undangan, 1 dokumen, dan 3 website internet. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis evaluasi implementasi Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies. Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies bertujuan untuk mencegah dan menanggulangi rabies di Kota Padang Panjang sehingga bisa melindungi masyarakat Kota Padang Panjang dari penyakit menular rabies. Adapun beberapa fenomena yang terlihat sehingga peneliti perlu untuk melakukan evaluasi implementasi kebijakan ini salah satunya yaitu belum maksimalnya implementor dalam mengimplementasikan Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies seperti masih ada masyarakat yang tidak tahu dengan kebijakan tersebut dan masih ada masyarakat yang menolak memvaksin hewan penukar rabiesnya. Selain itu kondisi sosial masyarakat yang hobi berburu tidak mendukung pelaksanaan kebijakan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, dokumentasi dan observasi. Untuk mendeskripsikan evaluasi implementasi tersebut dilakukan teknik triangulasi. Teori yang peneliti gunakan diturunkan dari Van Meter dan Van Horn yang terdiri dari enam variabel yaitu standar dan sasaran, Sumberdaya, komunikasi antar organisasi, karakteristik agen pelaksana, Kondisi sosial, ekonomi, dan politik, dan disposisi implementor Hasil penelitian menunjukkan dari keseluruhan variabel yang dikemukan Van Meter dan Van Horn maka Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies belum dilaksanakan sesuai isi Perda oleh Dinas Pertanian dan Puskeswan sehingga wajar saja tujuan kebijakan belum tercapai secara maksimal. Rendahnya komitment implementor karena belum mencukupinya sumber daya, dan belum terjalinnya koordinasi dengan instansi yang memiliki kewenangan didalamnya serta masih rendahnya dukungan pemerintah kota baih dari segi anggaraan maupun dari segi kebijakan. Peraturan Daerah Kota Padang Panjang Nomor 14 Tahun 2011 tentang Pencegahan dan Penanggulangan Rabies tetap bisa diimplementasikan namun harus direvisi ulang atau di tambah dengan aturan yang menjelaskan lebih spesifik setiap kegiatan yang ada di dalam Perda. Kata Kunci : Evaluasi Implementasi, Pencegahan dan Penanggulangan Rabie

Big data value creation : an entanglement of capabilities view-findings from PLS-SEM and fsQCA

In an era of discontinuous change, organisations are constantly seeking out Ôinflection pointÕ strategies to respond to threats and opportunities and create sustainable performance. Much research has evangelised the role of big data in organisations as an enabler for competitive performance by informing better decision making. However, very few organisations have achieved the promise of big data. This research draws on the theories of dynamic capability, sociomaterialism and paradox dynamics to provide an entanglement of capabilities view to assess the complex interactions between Big Data Analytics Capabilities (BDAC), Distinct Dynamic Capabilities (DDC) and Firm Performance (FPer). This research therefore closes the gap between Information Systems (IS) and Strategic Management (SM) research. A higher-order reflective structural model was developed and assessed with 155 online survey responses. The hypothesised interactions were evaluated through PLS-SEM and fsQCA statistical methods. The findings reported statistical significance between BDAC and FPer, BDAC and DDC and DDC and FPer. More importantly, a full indirect mediation of the interaction of DDC on the BDAC Ð FPer relationship was reported. The results of this research study provide insights for both business and academia through the entanglement of capabilities view of the mechanisms through which big data can effectuate value in dynamic environments.Mini Dissertation (MBA)--University of Pretoria, 2018.kr2019Gordon Institute of Business Science (GIBS)MB

Childlessness and health seeking behavior in resource poor setting of dang and Udayapur district of Nepal

Background: Childlessness is not problem in resource-poor area where fertility rates are high. The consequence of childlessness is very severe in low-income countries like Nepal, particularly for women. Childless women are frequently stigmatized, isolated, ostracized, disinherited and neglected by the family and local community. This may result in physical and psychological abuse, polygamy and even suicide. The aim of the study is to explore the perception of childlessness, its cause and consequences and health seeking behavior among couples in order to develop strategies for action and policy-setting.Methods: This was a qualitative study conducted in Dang and Udayapur district of Nepal. Childlessness couple were recruited through snowball sampling. Information was also gathered from key informant and Focus group discussion. All interview were audiotaped using a digital recorder.Results: Women expressed that they are being discriminated, humiliated and intimated by their family members and society for being childlessness. Despite childlessness problem with husband, women experience emotional and physical abuse. Financial constraints and unaffordable service as one of the major problems among couple that led to withdrawal or stop attending their follow up for modern treatment.Conclusions: The study concludes that childlessness women suffer from all spare of their personal and social life although childlessness is a biomedical cause. Financial hardship and family pressure made them to seek traditional healer for first treatment approach for childlessness rather than modern method of treatment. Therefore, childlessness needs to be seen as a public health issue rather than a pure medical condition. Hence, multi-sectoral (i.e., Preventive, promotive and social dimension) response to address childlessness could be valuable.

Comparative Evaluation of the Apical Sealing Ability of Matched Taper Single Cone Technique with other Obturation Techniques: An In Vitro Study

Seventy single-rooted mandibular premolar teeth were selected, cleaned and stored in normal saline solution. They were sectioned at the level of the cementoenamel junction and the rootcanal preparation was done as per the manufacturer’s recommendations. The teeth were then divided into five groups, two of which were used as positive and negative control groups. The other three groups were obturated with matched taper single cone technique, cold lateral condensation technique and thermoplasticized gutta-percha injection technique (obtura-II) respectively. The teeth were then subjected to a dye penetration technique using high vacuum and left in the dye solution for 24 hrs. They were then cleaned and subjected to a technique for clearing the roots. Subsequently the dye penetration at the apex was measured in all the three groups using a binocular stereomicroscope and analysed using a Leica application suite. The results were tabulated and statistically analysed. CONCLUSION: Matched taper single cone obturation technique was evaluated for the apical seal in comparison with the cold lateral condensation technique and thermoplasticized gutta-percha injection technique (obtura-II) of obturation and the following conclusions were made. 1. The thermoplasticized gutta-percha injection technique of obturation, obtura-II (Group-3) showed the least amount of apical percolation of dye and was better than other two techniques in the apical sealing ability. 2. There was statistically significant difference between all the three groups (p<0.05). 3. Matched-taper single-cone technique of obturation (Group-1) showed the highest amount of apical percolation of the dye. 4. The cold lateral condensation method of obturation (Group-2) was also efficient in terms of apical sealing ability though it could not match Group-3, ( p<0.05). The matched taper single cone technique needs to be further studied and evaluated with regards to the limitations of this technique

Behavioral and other phenotypes in a cytoplasmic Dynein light intermediate chain 1 mutant mouse

The cytoplasmic dynein complex is fundamentally important to all eukaryotic cells for transporting a variety of essential cargoes along microtubules within the cell. This complex also plays more specialized roles in neurons. The complex consists of 11 types of protein that interact with each other and with external adaptors, regulators and cargoes. Despite the importance of the cytoplasmic dynein complex, we know comparatively little of the roles of each component protein, and in mammals few mutants exist that allow us to explore the effects of defects in dynein-controlled processes in the context of the whole organism. Here we have taken a genotype-driven approach in mouse (Mus musculus) to analyze the role of one subunit, the dynein light intermediate chain 1 (Dync1li1). We find that, surprisingly, an N235Y point mutation in this protein results in altered neuronal development, as shown from in vivo studies in the developing cortex, and analyses of electrophysiological function. Moreover, mutant mice display increased anxiety, thus linking dynein functions to a behavioral phenotype in mammals for the first time. These results demonstrate the important role that dynein-controlled processes play in the correct development and function of the mammalian nervous system

The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism?

Prior literature has provided inconclusive results concerning the relationship between corporate social responsibility disclosure (CSRD) and earnings management (EM). This study examines the relation between CSRD and EM. For this study, 479 annual reports of publicly listed Indonesian companies were selected as the sample. The two-stage least square (2SLS) method was employed to test the relationship between CSRD and EM. Our findings suggest that companies that have high CSRD are less likely to manage earnings. Moreover, our findings suggest that the relationship between CSRD and EM can be viewed as a substitute mechanism. This study contributes to the accounting literature by examining the relationship between CSRD and EM in the setting of an emerging countr

Perancangan Sistem Pemanenan Energi Surya Terintegrasi Kaca Bangunan, Studi Kasus: Gedung Bandar Lampung

In this paper, design of solar energy harvesting system which integrated in building glass window was proposed. The location as the design reference is Bandar Lampung Building. Bandar Lampung Building uses 90% of the glass on the outside walls building with facing the sunrise and sunset. The design solar energy harvesting system was consisted of solar glass and electronic power system. Solar glass using several mini PV affixed on the glass with space in between, so partially of sunlight pass into the room. The solar energy harvesting system used for DC house network and not connected to the grid system. The solar energy harvesting is also equipped with power electronic system such as MPPT, lead acid battery, and DC-DC converter. The design of solar energy harvesting system is using calculative method based on secondary data several references for this case. Area of the solar glass reaches 16.32 m2 for 1 office room scale. The ratio between PV and room glass about 0.35. The power average of the solar glass on the glass building with facing to the sunrise is about 74.35 W, and then the average power of the solar glass with facing to the sunlight about 161.32W

Behavioral and Other Phenotypes in a Cytoplasmic Dynein Light Intermediate Chain 1 Mutant Mouse

The cytoplasmic dynein complex is fundamentally important to all eukaryotic cells for transporting a variety of essential cargoes along microtubules within the cell. This complex also plays more specialized roles in neurons. The complex consists of 11 types of protein that interact with each other and with external adaptors, regulators and cargoes. Despite the importance of the cytoplasmic dynein complex, we know comparatively little of the roles of each component protein, and in mammals few mutants exist that allow us to explore the effects of defects in dynein-controlled processes in the context of the whole organism. Here we have taken a genotype-driven approach in mouse (Mus musculus) to analyze the role of one subunit, the dynein light intermediate chain 1 (Dync1li1). We find that, surprisingly, an N235Y point mutation in this protein results in altered neuronal development, as shown from in vivo studies in the developing cortex, and analyses of electrophysiological function. Moreover, mutant mice display increased anxiety, thus linking dynein functions to a behavioral phenotype in mammals for the first time. These results demonstrate the important role that dynein-controlled processes play in the correct development and function of the mammalian nervous system