Risk Disclosure in SEC Corporate Filings

Beginning in 2005, the SEC required firms to include qualitative disclosures of risk factors in item 1A in their annual 10-K forms. In this paper, we examine the textual content of this section and determine whether it reflects the firm’s performance. We first categorized each risk disclosure that a firm presented into one of 29 categories and then examined these categorizations. Our investigation yields three main results. First, we find that several risk factor categories, such as government and competitive risks, are common across our sample of firms. Second, we find that a firm’s industry classification (as given by its SIC code) is not a differentiating factor in the disclosures that a firm makes. Third, we find that risk factor disclosures are generally not predictive of a firm’s financial performance in the form of leverage, capital structure, cash, and acquisitions. Our analysis expands on previous work by considering the content of the disclosures in more detail rather than focusing on more quantitative characteristics of disclosures

Pengaruh Strategi Pengulangan terhadap Kemampuan Retensi Belajar Pneumatik Mahasiswa Pendidikan Teknik Mesin UNY

Tujuan penelitian ini adalah untuk mengetahui perbedaan keterampilan merangkai sistem pneumatik pada mahasiswa yang diajar dengan strategi pengulangan dan demonstrasi di Jurusan Diknik Mesin FT UNY. Penelitian ini merupakan penelitian kuasi eksperimen dengan variabel terikat keterampilan merangkai diagram pneumatik, variabel bebasnya adalah perlakuan strategi pembelajaran. Eksperimen menggunakan model classical experimental design. Sebagai populasi adalah 157 dengan sampel mahasiswa yang menjadi sumber data adalah 61 mahasiswa, dimana 31 mahasiswa sebagai kelompok eksperimen dan 30 mahasiswa menjadi kelompok kontrol. Analisis data menggunakan metode analisis deskriptif dan t-test. Hasil dari penelitian menunjukkan sebagian besar respon mahasiswa adalah positip, atau dengan kata lain mahasiswa merasa senang dengan pendekatan pengulangan. Tingkat keterampilan kooperatif mahasiswa dapat dikatakan baik, karena sebagian besar mahasiswa memiliki inisiatif berbagi dan berdiskusi dalam penyelesaian tugas. Keterampilan pneumatik mahasiswa yang diberi perlakuan strategi pembelajaran pengulangan lebih tinggi dari sisi retensi maupun prestasi belajar dibandingkan mahasiswa yang tidak mendapat strategi pembelajaran pengulangan

Cultivating Early Career Teachers’ Purpose: A Mechanism to Sustain Early Career Teachers’ Commitment to the Profession

The attrition rate of early career teachers is high. In fact, the government spends $2 billion annually to replace teachers in the first five years of their tenure (Alliance for Excellent Education, 2005). The purpose of this dissertation is two-fold: 1) to test the relationship between purpose, psychological well-being, and affective commitment to the profession, and 2) to design and examine the impact of a purpose-centered intervention in a sample of early career teachers in their first or second year of teaching, in the northeast. Study 1 examined the relationship between early career teachers’ purpose, psychological well-being, and commitment to the profession through a cross-sectional survey (N = 78) and regression-based analyses of a full mediation model. I hypothesized that early career teachers’ sense of purpose would contribute to their affective commitment to the profession through their feelings of psychological well-being. Results of Study 1 suggested that early career teachers’ purpose was a strong predictor of their psychological well-being and affective commitment to the profession. Building on Study 1, in Study 2 I developed, piloted, and tested a one-hour purpose-centered intervention (called Grounding in Purpose) using two t-tests (independent and dependent samples): 1) comparison of the waiting control group (n = 43) with the intervention group (n = 67) and 2) comparison of pretest and posttest scores of some participants in the intervention group (n = 20). Research findings for Study 2 indicate that a purpose-centered intervention may positively influence early career teachers’ purpose. Theoretically, the findings establish purpose as a key contributor to affective commitment in ECTs. Practically, the results offer educational leaders and professionals who support early career teachers with tangible recommendations to foster early career teachers’ purpose

PENERAPAN MODEL PEMBELAJARAN BERBASIS PROYEK UNTUK MENINGKATKAN HASIL BELAJAR DAN AKTIVITAS BELAJAR SISWA DI SMKN 1 CIDAUN

Penelitian ini dilakukan karena mata pelajaran produktif di SMKN 1 Cidaun bisa dikatakan kurang kegiatan praktikum sehingga pemahaman siswa tidak maksimal dan aktivitas belajar siswa menjadi kurang. Tujuan dari penelitian ini adalah untuk mengetahui penerapan model pembelajaran berbasis proyek dapat meningkatkan hasil belajar dan aktivitas belajar siswa. Penelitian ini menggunakan pre eksperimen dengan bentuk one group pretest posttest design. Penelitian ini dilakukan pada kelas X konsentrasi Teknologi Pengolahan Hasil Pertanian (TPHP) di SMK Negeri 1 Cidaun dengan jumlah responden sebanyak 24 siswa. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran berbasis proyek dapat meningkatkan hasil belajar siswa secara signifikan. Nilai gain yang diperoleh sebesar 0,57 dengan kriteria sedang, yang termasuk kriteria tinggi sebanyak 17%, lebih sedikit daripada yang memiliki kriteria sedang sebanyak 83%. Aktivitas belajar siswa memiliki kriteria baik dengan rata-rata nilai 79. Penerapan model pembelajaran berbasis proyek dapat meningkatkan hasil belajar siswa, siswa menjadi aktif dengan diterapkannya model pembelajaran berbasis proyek pada kompetensi dasar menerapkan proses pengeringan. Kata kunci: Pembelajaran, Proyek, Hasil, Aktivitas This research was conducted because the productive subjects in SMK N 1 Cidaun can be said to lack understanding of the practical activities so that students are not learning activities and students become less. The purpose of this research is to know the application of project-based learning models can improve learning outcomes and student learning activities. This research uses pre experiments with form one group pretest posttest design. This research was conducted on a class X concentration of Agricultural processing technology (TPHP) at SMK Negeri 1 Cidaun with the number of respondents as many as 24 students. The results showed that the application of the model project-based learning, student learning outcomes can improve significantly. The value of the gain obtained by 0.57 per criteria are criteria, which included high as much as 17%, less than that has criteria are as much as 83%. Learning activities students have good criteria with an average value of 79. The application of project-based learning models can improve student learning outcomes, students become active with project-based learning model applied in the basic competence to implement the process of drying. Keywords: Learning, Projects, Results, Activitie