An effective interest alignment mechanism or a tool to expropriate: A review of Malaysian ESOS adoption

Employee Shares Option Scheme (ESOS) is theorised as a solution to bridge the interest of managers with owners of the firms particularly in setting where ownership is widely held.Modern corporations in developing countries are characterised by controlling shareholders who are also actively involved in the management of firms.The resultant conflict of interests between the majority and the minority shareholders questions the suitability of ESOS in aligning their interests towards the firm’s common goal.Findings from the study suggest that the usual determinants of ESOS adoption in the West do not hold in the environment of high ownership concentration.The post-adoption performance has not improved and there is no significant difference between the adopting and the non-adopting firms after controlling for size and industry.Nonetheless, there is evidence of better performance for adopting firms in terms of profitability albeit very weak in magnitude

Accounting for Goodwill: An Examination of Factors Influencing Management Preferences

Abstract—This paper investigates factors that influenced the position of managements of UK-listed companies in the heated debate that surrrounded proposals for a new standard on goodwill accounting, i.e. the factors influencing whether managements preferred immediate write-off or capitalisation-based approaches. The factors investigated are derived from contracting cost theory, and include those associated with debt covenant restrictions and profitbased management schemes. They also include non-agency contracting costs. A key feature of the design is that, compared to prior research, we specify more rigorously circumstances where such contracting cost effects are, or are not, likely to be binding. In addition, the paper investigates the effects on management preferences of their beliefs about revisions in market perceptions of their companies resulting from changes in goodwill accounting. Our results support certain contracting cost-based hypotheses, but they also indicate that management beliefs about changes in market perceptions of their companies constitute a strong influence on their preferences

The library’s quality management system and quality assurance in higher education: A lesson from Southeast emerging educational hub

As one of the national vision 2020’s implementation programs, the establishment of a national Quality Assurance system focusing on the quality of the programs offered in terms of the general criteria of the structure and process of higher education is timely.In relating to the program, this paper aims to explore the efforts and other issues associated with the development and implementation of quality assurance in higher education due to its role as a service organization, which is required to enhance their quality of services.One of the important pillars determining the quality of higher-education service delivery is the library’s quality management system. By using 46 public universities’ libraries as the main sample, this study tested three hypotheses that are related to the nature of quality management practices by individual construct, as well as by aggregation value, and to what extent the difference to the numbers of staff and the type of organization will influence the quality management practices.We employed mean value and one way analysis ANOVA as the research method to solve the questions.The validity of the constructs is measured using factor analysis, and its reliability is measured by Cronbach’s alpha.Our study results revealed that the study sample perceived those constructs were important to maintain service quality to its customer.The study also informs that the number of staff and the type of organization do not influence at all on the library’s quality management system. In other words, the awareness and spirit to play an important role in achieving excellent service to its customer is the main platform over the number of staff and the type of organization

NILAI KARAKTER DALAM PEMBELAJARAN BIOLOGI PADA SEKOLAH MENENGAH ATAS DI KABUPATEN ACEH SELATAN

Tujuan penelitian ini untuk menjabarkan nilai-nilai karakter dalam pembelajaran biologi di Aceh Selatan. Metode yang digunakan dalam penelitian  ini adalah metode deskriptif kualitatif. Penelitian ini dilaksanakan di Aceh Selatan dengan melibatkan 4 guru biologi dengan teknik purposive sampling. Adapun teknik pengumpulan data yang digunakan adalah observasi, selanjutnya melakukan wawancara dengan guru dan analisis dokumen RPP guru untuk menemukan informasi tambahan sebagai data pendukung. Hasil penelitian menunjukan bahwa nilai karakter yang diintegrasikan dalam pembelajaran biologi di sekolah adalah peduli kesehatan, religius, mandiri, tolerensi, bersahabat/komunikatif, peduli sosial, tanggung jawab, serta karakter peduli lingkungan sudah dilakukan. Namun persentase setiap karakter berbeda, nilai karakter yang paling tinggi dalah nilai religius, mandiri dan tanggung jawab, bersaabat/komunikatif 100%. Toleransi 75%, peduli sosial dan peduli lingkungan 50% terendah adalah peduli kesehatan 25%

Penghampiran Linear dan Kuadratik untuk Kaedah Kamiran Sempadan bagi Persamaan Laplace Tiga Dimensi dengan Putaran Simetri.

The boundary integral method is used for solving the three dimensional Laplace's equation with rotational symmetry numerically. Linear and quadratic approximations are presented. Accuracy for both linear and quadratic approximation will be compared

Classification of frontal alpha asymmetry using k-Nearest Neighbor

Frontal alpha asymmetry is used as the EEG feature in this study. Total number of 43 students participated in EEG data collections of relax and non-relax conditions. The spectral power of the alpha band for both left and right brain are extracted using data segmentations and then the Asymmetry Score (AS) is computed. Subtractive clustering is used to predetermine the number of cluster center that are presented in the data. While Fuzzy C-Means (FCM), is used to discriminate the EEG data into an appropriate cluster after the total number of cluster had been determined. The classification rate obtained from the k-Nearest Neighbor (k-NN) classifier is 84.62% which gives the highest classification rate

PENTINGNYA PERAN ARSIP DI PERGURUAN TINGGI (IAIN SULTAN AMAI GORONTALO)

Kearsipan mempunyai peranan sebagai sumber informasi dalam kehidupan organsisasi ataupun perorangan, arsip dapat memiliki kegunaan tertentu seperti untuk keperluan administrasi, hukum, keuanga, pendidikan, riset dan pembuktian (documenter). Karena mempunyai kegunaan, maka arsip harus disimpan secara sistematis. Semenjak dikeluarkannya Undang-undang Nomor 43 tahun 2009 tentang kearsipan, membawa dampak bagi perguruan tinggi, karena pada peraturan tersebut, diwajibkan bagi seluruh perguruan tinggi memiliki Lembaga Kearsipan Perguruan Tinggi (LKPT) untuk melaksanakan kegiatan kearsipan dan memiliki lembaga kearsipan. Sebagai salah satu perguruan tinggi yang melaksanakan fungsi tridharma perguruan tinggi, IAIN Sultan Amai Gorontalo sebagai perguruan tinggi pada tahun 2020 ini telah memiliki personil jabatan fungsional arsiparis berjumlah 8 orang. Lembaga kearsipan harus mampu mengolah informasi sebaik mungkin dan menjaga khasanah arsip karena arsip merupakan informasi yang tidak memiliki duplikasi atau tidak bisa diterbikan kembali