68 research outputs found
Penerapan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (Sak Etap) (Studi Kasus pada CV. Citra Pandion Bernas di Kabupaten Solok)
This research of background overshadow by presentation of CV Citra Pandion Bernas financial statement. Which not yet according to is such as those which required by ZAK of ETAP which consist of balance, balance report, statement of changes in ekuitas, cash flow statement, and note of financial statement. While presented by financial statement is CV Citra Pandion Bernas only consisting of, profit report, capital statement and balance.Especial problem which studied in this research is how far CV Citra Pandion Bernas have applied ZAK of ETAP and also any kind of constraint faced by CV Citra Pandion Bernas in applying ZAK of ETAP. Target of research is to know how far CV Citra Pandion Bernas have applied ZAK of ETAP and also constraint any kind of faced by CV Citra Pandion Bernas in applying ZAK of ETAP. To reach the target of this research hence conducted by research qualitative use case study method (study case) with descriptive analysis technique of comparability.Result of research indicate that CV.CITRA Pandion Bernas have applied its financial statement pursuant to ZAK of ETAP but not yet fully, still many element which not yet according to ZAK of ETAP, that is earnings which do not be dissociated pursuant to between operating income and earnings outside effort which is obtained. All purchasing of supply grouped in burden account at balance report, ought to supply when only which have used taken as burden that is equal to 70% from supply value. natural constraint by CV.CITRA Pandion Bernas in applying CV.CITRA Pandion Bernas among others, existence of mistake of conducted by calculation is CV.CITRA Pandion Bernas. There no division of clear duty between area because owner at the same time become organizer of[is effort. Owner also have other effort to be developed so that do not too focus at one area of is effort. Lack of human resource owning ability in compiling financial statement because do not in supporting with background education of accountancy.Keyword: ZAK of ETAP, Financial Statement
D3MOBILE METROLOGY WORLD LEAGUE: TRAINING SECONDARY STUDENTS ON SMARTPHONE-BASED PHOTOGRAMMETRY
The advent of the smartphones brought with them higher processing capabilities and improved camera specifications which boosted the applications of mobile-based imagery in a range of domains. One of them is the 3-D reconstruction of objects by means of photogrammetry, which now enjoys great popularity. This fact brings potential opportunities to develop educational procedures in high schools using smartphone-based 3-D scanning techniques. On this basis, we designed a Project Based e-Learning (PBeL) initiative to introduce secondary students to the disciplines of photogrammetry through the use of their mobile phones in an attractive and challenging way for them. The paper describes the motivation behind the project "D3MOBILE Metrology World League", supported by ISPRS as part of the "Educational and Capacity Building Initiative 2020"programme. With this Science, Technology, Engineering and Mathematics (STEM) initiative, we implement a methodology with the format of an international competition, that can be adapted to daily classwork at the high school level anywhere in the world. Therefore, the championship is essentially structured around a collection of well-thought-out e-learning materials (text guidelines, video tutorials, proposed exercises, etc.), providing a more flexible access to content and instruction at any time and from any place. The methodology allows students to gain spatial skills and to practice other transversal abilities, learn the basics of photogrammetric techniques and workflows, gain experience in the 3-D modelling of simple objects and practice a range of techniques related to the science of measurementS
"Better Safe than Sorry" - Individual Risk-free Pension Schemes in the European Union - Macroeconomic Benefits, the Mobile Working Citizen's Perspective and Why Nots
Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that allowing individual instead of collective pension building would greatly improve labour market flexibility and thus enhance the functioning of the monetary union. I argue that working citizens would benefit, for three reasons, from pension saving in a risk-free savings account. First, citizens would have a clear picture of the accumulation of their own pension savings throughout their working life. Second, they would pay hardly any extra costs and, third, once retired they would not be subject to the whims of government or other pension fund managers. This paper investigates the feasibility of individual pension building under various parameter settings by calculating the pension saved during a working life and the pension dis-saved after retirement. The findings show that there are no reasons why the European Union and individual member states should not allow individual risk-free pension savings accounts. This would have macroeconomic benefits and provide a solid pension provision that can enhance mobility, instead of engaging workers in different mandatory collective pension schemes that exist around in the European Union
IMPROVING QUALITY AND INCLUSIVE EDUCATION ON PHOTOGRAMMETRY: NEW TEACHING APPROACHES AND MULTIMEDIA SUPPORTING MATERIALS
Theory of neutral and charged exciton scattering with electrons in semiconductor quantum wells
Electron scattering on both neutral () and charged () excitons in
quantum wells is studied theoretically. A microscopic model is presented,
taking into account both elastic and dissociating scattering. The model is
based on calculating the exciton-electron direct and exchange interaction
matrix elements, from which we derive the exciton scattering rates. We find
that for an electron density of in a GaAs QW at ,
the linewidth due to electron scattering is roughly twice as large as
that of the neutral exciton. This reflects both the larger interaction
matrix elements compared with those of , and their different dependence on
the transferred momentum. Calculated reflection spectra can then be obtained by
considering the three electronic excitations of the system, namely, the
heavy-hole and light-hole 1S neutral excitons, and the heavy-hole 1S charged
exciton, with the appropriate oscillator strengths.Comment: 18 pages, 12 figure
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Areas for policy action: recommended interventions to address misalignments between STI and the SDGs
We propose a transformation of research funding and support systems, to mobilize a diversity of pathways to address the SDGs. We identify four main areas for action, with specific policy recommendations for research funders and policymakers:
1. Increase funding for SDGrelated research and innovation, particularly in low-income countries
2. Devote more funding to research that addresses underlying social inequalities, social innovations and informal research, in combination with technical solutions
3. Improve alignment between countries’ SDG priorities and their STI portfolios
4. Adopt a more holistic approach to research evaluation, with indicators and data that relate to a range of desired inputs, outcomes and impact
Changing Directions: Steering science, technology and innovation towards the Sustainable Development Goals
Science, technology and innovation are failing to address the world’s most urgent sustainability challenges, according to a major new report from the STRINGS project.
‘Changing Directions: Steering science, technology and innovation towards the Sustainable Development Goals’ is the final report of an in-depth study involving collaborators from across the globe. It highlights a glaring mismatch between the priorities of the world’s scientific communities and the United Nations’ Sustainable Development Goals, which were set up to drive change across all areas of social justice and environmental issues
Mapping the field: a bibliometric analysis of the literature on university–industry collaborations
What drives the formation of 'valuable' university-industry linkages? Insights from the wine industry
Most of the literature on university–industry (U–I) linkages assumes that these linkages are beneficial
per se. We question this assumption, suggesting that not all such linkages are equally helpful. In this
paper, we explore the factors driving the formation of ‘valuable U–I linkages’, conceived as those linkages
between universities and firms that have a higher potential to diffuse knowledge to other firms
in their regional economy. Our empirical strategy combines case-study methodology with econometric
techniques using data from two wine clusters in Chile and in Italy. The firm’s knowledge base is found
to be a key driver of ‘valuable’ U–I linkages. We conclude that selectivity should be encouraged among
policy makers endeavouring to promote U–I linkages
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