Firing Regulations and Firm Size in the Developing World: Evidence from Differential Enforcement

This paper examines how stringent de facto firing regulations affect firm size throughout the developing world. We exploit a large firm level dataset across 63 countries and within country variation in the enforcement of the labor codes in countries with very different de jure firing regulations. Our findings strongly suggest that firms facing a stricter enforcement of firing regulations are on average smaller. We interpret this finding as supportive of the fact that more stringent de facto firing regulations tend to reduce average employment. We also find robust evidence that this effect is stronger for more labor intensive manufacturing firms, especially those operating in low-technology sectors. Evidence also shows that this negative correlation does not hold in countries with a very weak rule of law.firing regulations, developing countries, labor markets, enforcement, micro data

MODEL KALKULASI BIAYA PRODUKSI DALAM PENETAPAN HARGA PASAR KAIN SONGKET

Through pricing, the product feasibility position will be seen from its economic value. The purpose of setting a price is to reach the company's target, get profit from sales, increase and develop product production, and expand marketing targets. Prices play an important role in the sale and purchase agreement from producers to consumers. Burai songket weaving craftsmen, especially the Melati songket weaving craftsmen group located in Burai Village, Tanjung Batu Subdistrict, Ogan Ilir Regency are housewives with a total of 5 members. The group of Melati songket weavers has financial problems, especially capital. Craftsmen have been receiving material from investors so that craftsmen do not know what the raw material price is. Therefore craftsmen cannot determine the marketing price of the Songket. Fabrics that have been finished weaving will be sold or returned to the buyer or investor at a price determined by the buyer or investor. Craftsmen are only as wage-takers so they cannot increase income and welfare. The solutions and output targets that will be achieved are offered by the team that will help provide raw materials in the form of threads, calculate raw material prices, allocation of production cost and the market price of each songket motif or product. In addition, the team will help train partners to be able to perform financial calculations properly

Efektivitas Pemanfaatan Alat Permainan Edukatif (Ape) Bahan Lokal untuk Meningkatkan Kemampuan Bahasa pada Anak Usia 5-6 Tahun di Taman Kanak-kanak Melati Dharma Wanita Air Tiris, Kecamatan Kampar

Pendidikan Anak Usia Dini merupakan upaya menstimulasi perkembangan anak secara efektifdan komprehensif. Salah satu aspek perkembangan anak usia dini yang perlu mendapatperhatian di Taman Kanak-Kanak adalah aspek perkembangan bahasa anak sebagai alatkomunikasi antar manusia di sekitar anak. Berdasarkan hasil survey awal yang peneliti lakukandi TK Melati Dharma Wanita Air Tiris terlihat perkembangan aspek bahasa anak bervariasi danpaling banyak berada dalam kategori belum berkembangan (BB) dan mulai berkembang (MB).Peneliti tertarik untuk mengetahui lebih dalam tentang perkembangan bahasa anak dan upayaefektif untuk mengembangkannya ke tingkat perkembangan sesuai harapan (BSH) danberkembang sangat baik (BSB) dengan memberikan perlakuan pemanfaatan APE dari bahanlocal sekitar anak. Peneliti menggunakan metode eksperimen dalam bentuk rancangan “onegroup pretes posttest design”. Hasil penelitian terbukti bahwa (1) Sebagian besar kemampuanbahasa pada anak usia 5-6 tahun sebelum diberikan perlakuan (treatment) pemanfaatan APEbahan local Di TK Melati Dharma Wanita Air Tiris, Kecamatan Kampar dalam kategori sedang(MB) dan rendah (BB); (2) Sesudah diberikan perlakuan (treatment) pemanfaat APE bahan localDi TK Melati Dharma Wanita Air Tiris, Kecamatan Kampar ternyata seluruh indicator yang diukur(posttest) berada pada kategori BSH dan BSB (baik dan sangat baik). Dan (3) Uji t menunjukkanefefektivitas pemanfaatan alat permainan edukatif (APE) bahan lokal untuk meningkatkankemampuan bahasa pada anak usia 5-6 tahun di Taman Kanak-Kanak Melati Dharma WanitaAir Tiris, Kecamatan Kampar dengan besar peningkatan 36% dari pretest ke posttest.Implikasinya, pemanfaatan APE bahan lokal cukup efektif (sedang) untuk meningkatkankemampuan bahasa anak usia 5-6 tahun di PAUD

HARGA POKOK PRODUKSI UNTUK PENENTUAN HARGA JUAL KAIN TENUN SONGKET MELATI DESA BURAI, KABUPATEN OGAN ILIR

Prices play an important role in the sale and purchase agreement from producers to consumers. Through pricing, the product feasibility position will be seen from its economic value. The purpose of setting a price is to reach the company's target, get profit from sales, increase and develop product production, and expand marketing targets. Burai songket weaving craftsmen, especially the Melati songket weaving craftsmen group located in Burai Village, Tanjung Batu Subdistrict, Ogan Ilir Regency are housewives with a total of 5 members. The group of Melati songket weavers has financial problems, especially capital. Craftsmen have been receiving material from investors so that craftsmen do not know what the raw material price is, the cost of goods manufactured and the cost of goods sold. Therefore craftsmen cannot determine the selling price of the finished product. Fabrics that have been finished weaving will be sold or returned to the buyer or investor at a price determined by the buyer or investor. Craftsmen are only as wage-takers so they cannot increase income and welfare. The solutions and output targets that will be achieved are offered by the team that will help provide raw materials in the form of threads, calculate raw material prices, calculate the cost of production and the selling price of each songket motif or product. In addition, the team will help train partners to be able to perform financial calculations properly

Is the Convergence of Accounting Standards Good for Stock Markets?

This paper examines the impact of the convergence of Hong Kong Accounting Standard 40 (HKAS 40) with the International Financial Reporting Standard (IFRS) on the stock prices of firms in the property industry. Using a sample of 22111 firm-day observations, we show that the new standard has a negative impact on the stock performance of these firms.Hong Kong Accounting Standard 40, Event Window, Stock Return.

Strategies for Increasing Traditional Retail Stall Loyalty To Suppliers in The Era of Digital Transformation

The concept of marketing aims to build, maintain, and enhance mutually beneficial relationships between suppliers and partners. Therefore, this research recommends priority strategies for increasing traditional retail stall loyalty to suppliers in the new digital transformation era. This research was conducted in Indonesia's fast-moving consumer goods (FMCG) retail industry with data collected through a Forum Group Discussion (FGD) and in-depth interviews with several experts. These include top management of retail industry supply companies, principal of FMCG, General Chairperson of the Indonesian Retail Entrepreneurs Association, Secretary-General of the Indonesian Retail Entrepreneurs Association, Chair of the Chamber of Commerce and Industry, and academics who are also practitioners in the retail industry. The data collected were analyzed using the Analytical Hierarchy Process (AHP) approach. The results showed that merchandising and employees are the most dominant factors in forming retail stall loyalty to suppliers in the new digital transformation era. The company's main goal to increase retail stall loyalty to suppliers is by raising sales growth with the continuous rise in profits for supplier companies. Furthermore, the most important alternative strategy to increase retail stall loyalty to suppliers is product assortment and stock availability as the main alternative strategy. In conclusion, this research is useful for supply companies to establish relationships with traditional retail stalls in Indonesia. Keywords: analytical hierarchy process, merchandising, retail industry supplier strategy, retail service quality, website qualit

Black Aspergillus species as ochratoxin A producers in Portuguese wine grapes

To evaluate the incidence of fungi producing ochratoxin A (OA) in Portuguese wine grapes, a survey was conducted in 11 vineyards, from four winemaking regions each with distinct climatic conditions. From setting to the harvesting period, a total of 1650 berries were sampled by plating methods. Out of 370 aspergilli and 301 Penicillium strains isolated, 14% of the aspergilli were OA-producing strains. None of the penicillia were OA-producing strains. The black aspergilli were predominant (90%). All Aspergillus strains were tested in vitro for OA production and all were preserved in the Micoteca da Universidade do Minho (MUM) culture collection. Most of the Aspergillus carbonarius (97%) and 4% of the Aspergillus niger aggregate strains were OA producers. Almost all ochratoxigenic strains were isolated at harvest time, mainly in the regions with a Mediterranean climate. In the vineyards sampled, the percentage of colonized berries with ochratoxigenic strains was up to 38%. The vineyards from the region with Atlantic influences, with high rainfall, exhibited the lowest occurrence of Aspergillus and ochratoxigenic strains, 0% to 10% and 0% to 2% colonized berries, respectively. Data obtained here supports the hypothesis that A. carbonarius and occasionally A. niger, are the main producers of OA in grapes. In this study, the highest incidence of these fungi occurred in vineyards with a Mediterranean climate.European Commission (EC) - Quality of Life Programme (QoL) Fundacão para a Ciência e Tecnologia - SFRH/BD/1436/200

Assessment of the Use of Household Chemicals in Al-Karak Governate, Jordan

The objective of this study was to evaluate the major factors that influence the correctness of household chemical utilization in the Jordanian households. The practices in the use of household chemicals of 1200 women in Al-Karak Governate of the country of Jordan were surveyed through a quantitative questionnaire in 2009. The results were analyzed in population sets grouped by different demographic relationships (i.e., age, level of education, family size, number of working members and geographic location). Analysis of Variation (ANOVA) of the population means based on these groupings was conducted. The results indicated that age, level of education, family size and number of working members were all important and statistically significant factors in the proper use of household chemicals in the study area. The means of the population sets based on geographic distribution did not vary significantly indicating that education on the proper use of household chemicals is needed throughout Jordan

Pengembangan Perangkat Pembelajaran Rich Task Untuk Meningkatkan Kemampuan Mengajar Matematika Untuk Guru Sekolah Menengah Pertama

Penelitian ini mengangkat masalah (1) Bagaimana mendesain perangkat pembelajaran rich task matematika (RPP dan lembar kerja siswa) untuk meningkatkan kemampuan koneksi dan berfikir refleksi matematis siswa sekolah menengah pertama? (2) Bagaimana peningkatan kemampuan koneksi dan berfikir reflektif matematis siswa setelah penggunaan rich tasks yang dikembangkan? (3) Bagaimana mengembangkan web pembelajaran rich task matematika yang dapat digunakan guru sebagai sumber belajar matematika?. Penelitian ini bertujuan untuk memperoleh perangkat pembelajaran yang valid, praktis, dan efektif, meningkatkan kemampuan guru matematika dalam mengajar. Perangkat pembelajaran yang dikembangkan berupa RPP, Lembar Aktivitas Siswa, dan media pembelajaran untuk mendukung proses belajar mengajar serta web pembelajaran matematika. Pengembangan perangkat pembelajaran tersebut mengikuti prosedur pengembangan produk dari Borg and Gall yang meliputi sepuluh langkah pengembangan sebagai berikut: (1) penelitian dan pengumpulan data; yang termasuk didalamnya analisis kebutuhan, urgensi bagi pendidikan, studi literature, dan riset skala kecil; (2) Merencanakan penelitian; (3) pengembangan desain atau draft; (4) ujicoba lapangan awal; (5) revisi produk utama; (6) ujicoba lapangan utama; (7) penyempurnaan produk operasional; (8) ujicoba lapangan operasional; (9) penyempurnaan produk akhir; dan (10) deseminasi dan implementasi. Hasil sementara penelitian menunjukkan bahwa guru-guru SMP di Kota Banda Aceh sudah berusaha untuk menggunakan metode yang yang sesuai dalam pembelajaran matematika salah satunya adalah dengan mengajar menggunakan pendekatan pemecahan masalah dan investigasi, dan menghindari mengajarkan matematika dengan menggunakan metode. Sumber belajar pada umumnya menggunakan buku cetak dan LKS. Akan tetapi jika ditinjau dari isi buku dan LKS tersebut isinya belum sepenuhnya memuat masalah-masalah non rutin yang menuntut kemampuan koneksi dan berfikir reflektif. Diperlukan pengembangan perangkat pembelajaran yang berbasis rich task untuk meningkatkan kemampuan pengetahuan matematika, sikap, representasi, pemecahan masalah, koneksi matematika dan berfikir reflektif Kata

Minőségkoncepciók a romániai középfokú oktatásban = Quality concepts in the Hungarian secondary education in Romania.

Kutatásunk során körvonalazódtak a "szolgáltatói" és "fogyasztói" minőségkoncepciók hasonlóságai és eltérései, ahogyan előtérbe kerültek a szolgáltatói körön belül is azok a különbségek, melyeket az oktatási bürokratikus hierarchiában betöltött funkció határoz meg. A tanfelügyelők minőségképe strukturálisan meghatározott, leképezi az átmenetet a reform iránt elkötelezett modernizációs szemlélet és a bürokratikus beidegződés tehetetlensége között. Ez az a szint, ameddig a különböző reform-szándékok leáramoltak, ameddig a hullámzó tendenciát mutató újítások, változtatások, információk akár képzések formájában eljutottak. A pedagógusok körében létező minőség felfogások három pillérre épülnek: (1.) szolgáltató vs. elitista szemlélet, (2.) a kisebbségi helyzetből fakadó iskolafunkciók, (3.) az intézményi környezettel fenntartott esetleges és vertikális kommunikáció. A vevőközpontúság intézményi, teljesebb körű kibontakozását azonban nem teszi lehetővé, nem támogatja egyértelműen a rendszert működtető jogi keret. A "fogyasztók", illetve a diákok minőségről alkotott felfogásáról azt találtuk, hogy ezek nem kellő mértékben letisztultak. Az iskola tekintetében négy nagyobb véleménycsoport körvonalazódott. Klaszter-elemzéssel egyrészt olyan csoportokat tudtunk beazonosítani, amelyekben a külső és belső partneri igények mintegy egymásba olvadnak, és szorosan kapcsolódnak egyfajta kisebbségi helyzethez köthető versenyszellem fenntartásához, másrészt pedig külön jelent meg az a csoport, amelynek tagjai az iskolával szemben azt várják el, hogy az differenciáltan kezelje a tanulókat. | Based on our research results we have described the differences and similiarities between service-based and consumption-based quality concepts, and identitfied some inner differences at the level of educational service providers, which are strongly related to the position occupied by the providers'in the educational bureaucracy or hierarchy. The educational inspectors quality concepts represent a mixture between the reform-based modernization needs and the bureaucratical inertia. The consumption-based intentions used to come from the central part of the system, therefore their convertion into educational practice is impedimented by the inertia of the bureaucratic system. The teachers quality concepts are built on three pillars: 1. Struggle between service-based concepts and elitistic educational view; 2. Special minority school functions; 3. Vertical and elliptic communication between schools and their institutional environment. The existing legal framework do not make possible elaboration of institutional customer-based strategies. The "ultimate customers", students quality concepts are not entirely cristalized. According to our research among students there are four main types of attitudes toward school. These attitudes we can structured (by hierarchical cluster analysis) in two main groups: 1. There is a group which is characterized by the mixture of internal and external partner claims, but at the same time this whole mixture is strongly correlated to the maintaining of minority's elitism; 2. Members of the second group think that the school should manage students in different ways