1,189 research outputs found

    The Contemporary Tax Journal’s Interview of Dan Kostenbauder

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    100th Anniversary of the 16th Amendment

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    Return of the 20% Capital Gains Rate for Certain High Income Individuals

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    Summaries from the March 2013 Tax Policy Conference

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    A Matter of Balance: Program Outcomes for Community-Dwelling Older Adults

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    Aims: The purpose of this program evaluation was to determine if A Matter of Balance with volunteer lay leaders (AMOB/VLL) was effective in increasing fall self-efficacy, fall control, and fall management in community-dwelling older adults. Methods: Participants included community-dwelling older adults over the age of 60 who were concerned about falls and attended at least five of the eight AMOB/VLL program sessions. Fear of falling, pretest, posttest, and 3-, 6-, and 12- month follow-up data were collected from program participants between 2012 and 2013. Results: Participants demonstrated overall improvements in fall self-efficacy, fall control, and fall management. Qualitative analysis also showed that participants made behavioral, environmental, and physical changes after completing AMOB/VLL. There was also an overall improvement in sit-to-stand scores from pretest to posttest (M = 1.34, SD=2.49). Conclusions: Findings show that AMOB/VLL is effective in decreasing fear of falling by increasing fall self-efficacy, fall control, and fall management

    La calidad educativa y desempeño docente en la Institución Educativa JEC “San José”, de Pacasmayo, 2020

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    Se ha estudiado la calidad educativa y el desempeño docente en la Institución Educativa San José, de Pacasmayo, 2020; con el objetivo de establecer el valor de correlación que existe entre ambas variables. Para ello se propuso un diseño correlacional, utilizando dos instrumentos de recopilación de datos aplicados a población muestral de 30 docentes: la encuesta para establecer la calidad educativa y el desempeño docente; ambos instrumentos fueron validados y determinada su confiabilidad estadísticamente. Se obtuvo como resultados una correlación significativa moderada entre la calidad educativa y el desempeño docente (r=0,369; p=0,045). igualmente, se determinó la existencia de un nivel de “Buena”, en favor de calidad educativa en el 63,3% de los docentes y un nivel de “Regualr” el 36,7%. Además, se determinó un nivel de “Buena” en el desempeño docente en el 46,7%, un nivel “Regular” en 46,7% y un nivel “Deficiente” de 6,7%; así mismo, se determinó que existe una relación directa significativa entre la calidad educativa y las dimensiones Planificación del Trabajo Pedagógico (r=0,392; p=0,032), Gestión de los Procesos de Enseñanza y Aprendizaje (r=0,213**; p=0,257), Responsabilidades profesionales (r=0,680*; p= 0,000). Se concluye que existe una correlación significativa moderada entre la calidad educativa y el desempeño docente de la Institución Educativa San José, de Pacasmayo, 202

    Performance Analysis and Added Value of Industry Processing Beef into Processed Meat Jengken and Shredded in the Kota Kefamenanu District

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    This research aims to determine the performance of the beef processing industry in Kefamenanu City District and to analyze the amount of added value generated from beef processing in Kefamenanu City District. This research was conducted in the MSMEs VIVI meat processing industry, Kefamenanu City District, North Central Timor Regency. This study used the Surfei method with quantitative descriptive analysis. The variables observed were the performance of the meat processing industry and the added value of beef processing. The application of the balanced scorecard concept in analyzing the performance of VIVI MSMEs shows that from a financial perspective it has a good performance with an infinite CR value; average NPM 8,216%; an average ROA of 15,39% and an average ROI of 2,24 times of the investment value. From the customer perspective, it has a good performance with 51,49% of general customers who are satisfied and 49,79% of partner customers who are satisfied. For the perspective of internal business processes and the perspective of learning and growth have a good performance, respectively, with a value of 60,76% and 54,86%, respectively. It is concluded that the value added of beef products per kilogram of output is Rp. 48.060.00 for shredded products and beef jerky products of Rp. 37.551.00
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