8,399 research outputs found
Searching for value relevance of book value and earnings: a case of premium vs. discount firms
We examine the premium/discount firm characteristic that fundamentally affects the value relevance of two key accounting line items, earnings and book values. We argue that from the perspective of both the residual income and option-style valuation models, the relative valuation roles of earnings and book values differ fundamentally between firms that trade at a premium vis-à-vis discount to book value. We find that book values play a significantly more important role in equity valuation than earnings when firms trade at a discount. We also find that other known influential conditions, such as the sign of earnings (Collins et al. 1999) or the relative levels of earnings and book value (Burgstahler and Dichev 1997), become inconsequential when the premium/discount condition of the firm is controlled for. The discovered relationships between the relative valuation roles of book values and earnings and the discount/premium characteristics of the firm are robust to the effect of time, information environment and the industry of the firm
Biotechnology and the African Farmer
Research and Development/Tech Change/Emerging Technologies,
Political News and Early Voter Alienation: Why Does Not Political Knowledge Lead Early Voters to Use Their Right to Vote?
Early voters whose backgrounds are senior high school level are believed to possess particular political knowledge. However, this group is suspected to be one of the nests of abstainers. Why does not political knowledge lead them to use their right to vote? To answer this question, a survey had been conducted toward 170 senior high school students in Kota Bandung and an intensive interview had been applied to 10 students. Statistical calculation shows that high correlation degree between political news influence and cognitive conception change of the students, but the degree is low to their political attitude. This discrepancy is caused by political news that is provided in newspaper which indirectly relates to the early voters\u27 need, besides more impressive news diminishing government image than ones discussing election
Kriteria Kebutuhan Hard dan Soft Skill pada Perusahaan Jasa di Makassar
Penelitian ini bertujuan untuk mengetahui karakteristik sumber daya manusia yang menjadikebutuhan bank dan non bank dalam merekrut karyawan. Penelitian dilakukan dengan caramengedarkan kuisioner pada Perusahaan jasa (bank dan non bank) sebanyak 15 Perusahaan jasayang terdiri dari 10 bank baik konvensional maupun syariah dan 5 Perusahaan non bank. Hasilkuisioner kemudian diolah dengan alat analisis Cochran Q test, untuk mengetahui kesamaanpendapat diantara responden. Hasil analisis menunjukkan bahwa untuk komponen hard skill, ratarataperusahaan menginginkan semua strata pendidikan mulai dari D3 hingga S2, jugamemperhatikan keterampilan yang dimiliki terutama bahasa asing dan komputer, kemampuanberkomunikasi lisan dan tulisan, serta pengalaman kerja. Untuk kebutuhan soft skill berupa:karakter fisik juga diutamakan, yaitu tinggi badan antara 156-160 untuk wanita dan 170 untuk pria,wajah yang menarik dan penampilan yang menarik. Sehat fisik dan mental, serta kemampuanbertanggungjawab dan memiliki jiwa kepemimpinan juga menjadi keinginan Perusahaan dalammenerima karyawa
Peranan Eter dan Morfin dalam Anestesi
Eter dan' morlin merupakan senyawa organik yangmempunyai titik didih rendah sehingga mudah' menguap danmempunyai daya larut yang baik terhadap jaringan sel ;tubuh.Kedua senyawa ini digunakan dalam proses anestesi yang di- 'maksudkan untuk patirasa pasien yang akan menjalani pembedahan,anestesi ini dapat dilakukan secara lokal maupunkeseluruhan. tergantung pada pembedahan yang akan dilakukan.Kedua senyawa tersebut mempunyai kelemahan terhadappasien yang dianestesi, eter menimbulkan pusing danmua}, sedangkan mor{in menimbulkan kecanduan, oleh karenaitu, metoda anestesi selalu berkembang untuk mencari efeksamping sekecil mungkin yang ditimbulkan bleh penggunaansenyawa kimia tersebut
Primordial Sebagai Basis Identifikasi Kepartaian: Kasus Partai Kebangkitan Bangsa Dalam Pemilihan Umum 1999 Dan 2004
Transformation of primordial loyalty into the political sphere rather than understanding of the substance of the party\u27s platform is a key factor for PKB\u27s (National Awakening Party) devotees to adhere to the party. The platform has not been effectively socialized. The practice of the party has not been believed as a requisite condition to create an order society. On the other hand, adhering to Nahdlatul Ulama (NU) and inclining to submit to orders or wishes of Kiai (Muslim Scholars) is believed among PKB\u27s voters as a means by which a good community is created(khoerul barriyah). Therefore, since the 2004 General Election, Kiai\u27s political communication and orientations have become the partisans\u27 primary roles among PKB\u27s constituents
Small-to-Medium Enterprises and Economic Growth: A Comparative Study of Clustering Techniques
Small-to-medium enterprises (SMEs) in regional (non-metropolitan) areas are considered when economic planning may require large data sets and sophisticated clustering techniques. The economic growth of regional areas was investigated using four clustering algorithms. Empirical analysis demonstrated that the modified global k-means algorithm outperformed other algorithms
Media Massa Dan “Political Literacy”: Pemanfaatan Berita Politik Di Kalangan Remaja
The role of mass media in creating cognitive response concerning input function, conversion process, and political system output is lower than political system capability. This difference is due to two reasons: (1) in teenager's thinking domain, input function, conversion process, and political output are more theoretical-abstract; (2) political news exposure in mass media is more highlighting demanded citizen characteristics as important attributes of political system capability. This means that though teenagers are considered to be important in political domain, political news exposure has not been considering teenagers' psycho-political aspect
APPLIED STUDIES ON ENHANCING PUBLIC OPEN SPACES OF THE COASTAL CITIES: THE CASE OF TRIPOLI CITY_ URBAN COMMUNITY OF AL-FAYHAA
Over the past three decades there has been a tremendous transformation in cultural heritage, both in terms of practices and in the understanding of cultural heritage. These changes are very much connected to wider changes in the very nature of culture and reflect major social and political transformation. They are also very much evident in the re-shaping of public space in more inclusive ways for diverse histories and experiences (Gerard Delanty). Furthermore, having cultural features in the public spaces of the cities contributes in bringing communities together and strengthening the local economy as well. Thence, enhancing heritage and innovations in public spaces may act as an effective key for building more sustainable societies. Lebanon is suffering from shortage of natural and urban public spaces due to the Lack of planning and regulations that protect these spaces and the increase in population diversity leading to the expansion of unorganized urban growth. The Aim of the study is developing guidelines in order to evaluate the influence of technology in conserving the cultural heritage and creating the conditions for increased urban development in Tripoli coastal cities precisely Qalamoun town. The main Objectives of the study is to determine the ability of technology tools in improving the urban development of coastal cities associated with cultural heritage, and to deduce the applicable technology tools for conserving and managing cultural heritage in Al-Fayhaa cities. This paper is based on literature review, analytical quantitative study. In addition to a comparative analysis of international case studies done in an earlier stage that helps in deducing the convenient tools that can be relied upon in the Qalamoun case. The purpose of this paper is to emphasis that integrating technologies into the open public spaces of the old cities with cultural heritage identity is a must to maintain the resilient and continuation of these cities. Moreover, the interfering of such kind of tools must be used to both conserve cities identity, and to provide new conditions to match the requirements of the current era inhabitants
- …