scholarly journals Teachers’ Equity Sensitivity to the Single-spine salary: The Case of teachers in Central and Western Regions of Ghana

2012 ◽  
Vol 55 ◽  
pp. 521-530
Author(s):  
Joseph Tufuor Kwarteng
Keyword(s):  
Equity Sensitivity ◽  
Single Spine

ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2018 ◽  
Vol 3 (1) ◽  
pp. 91
Author(s):  
Elex Sarmigi
Keyword(s):  
Locus Of Control ◽  
Ethical Behavior ◽  
Female Students ◽  
Equity Sensitivity ◽  
Male Students ◽  
Accounting Students ◽  
External Locus ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Control Factors

<p><em>This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X<sub>1</sub>) and culture (X<sub>2</sub>)</em> <em>on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y).</em><em> </em><em>This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat.</em><em></em></p><p> </p><p>Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal <em>locus of control</em> dengan individu yang memiliki faktor eksternal <em>locus of control</em> secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari <em>equity sensitivity</em> (X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-<em>test</em>, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh <em>equity sensitivity </em>(X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor  internal<em> locus of control </em>memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal<em> locus of control, </em>(3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor<em> locus of control</em>, (4a) <em>equity sensitivity</em> dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) <em>equity sensitivity</em> mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat</p>

scholarly journals Ghana’s single spine pay policy and unemployment: The application of the partial least square modelling approach

2021 ◽  
Vol 9 (1) ◽  
pp. 1911766
Author(s):  
Martin Owusu Ansah ◽  
Rosemary Boateng Coffie ◽  
Samuel Awuni Azinga ◽  
Michael Nimo
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Single Spine ◽  
Modelling Approach

scholarly journals The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Irodatun Nadilla ◽  
Dodik Juliardi
Keyword(s):  
Data Analysis ◽  
Ethical Behavior ◽  
Sampling Method ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
State Universities ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
Study Program ◽  
Positive Effect

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

scholarly journals Strategizing for Pay Parity in Ghana: The Single Spine Salary Structure in Perspective

2018 ◽  
Vol 3 (8) ◽  
Author(s):  
Francis Atintono ◽  
Sylvester Alosum Anaba ◽  
Abdul-Majeed Issahaku ◽  
Donatus Nyaaba
Keyword(s):  
Salary Structure ◽  
Single Spine

scholarly journals Die Gattung Erratencrinurus Krueger, 1971 (Trilobita; Ordovizium) aus baltoskandischen Geschieben

Fossil Record ◽  
2004 ◽  
Vol 7 (1) ◽  
pp. 69-132
Author(s):  
H.-H. Krueger
Keyword(s):  
New Species ◽  
Hard Rock ◽  
Late Ordovician ◽  
Middle Ordovician ◽  
Different Types ◽  
Single Spine ◽  
Pore Canals ◽  
Different Parts

Aus der mittel- bis oberordovizischen Trilobitenfamilie Encrinuridae, die in Baltoskandia durch die Untergattungen <i>Erratencrinurus</i> und <i>Celtencrinurus</i> repräsentiert wird, werden achtzehn Arten beschrieben, darunter die vier neuen Arten <i>Erratencrinurus (E.) sellinensis, E. (E.) heinrichi, E. (E.) praecapricornu</i> und <i>E. (E.) rhebergeni</i>. Das überwiegende Material stammt aus dem schwer zu präparierenden Ostseekalk. Die Tripp'sche Tuberkelformel wurde der <i>Erratencrinurus</i>-Gruppe angepasst; innerhalb der <i>Erratencrinurus</i>-Gruppe können drei verschiedene Schilder-Typen des scutum rostrale nachgewiesen werden. Unterschiedliche Tuberkeltypen bis hin zu extremen Stacheln wurden beschrieben. Außerdem kann eine Reduzierung von drei Thoraxialstacheln im Mittelordovizium zu einem im oberen Oberordovizium festgestellt werden. Verschiedene Regionen des Panzers von <i>Erratencrinurus (E.) sellinensis</i>, die Porenkanäle besitzen, werden dargestellt. Ein neuer Häutungstyp kann an Panzerhemden von <i>Erratencrinurus (E.) seebachi</i> beschrieben werden. <br><br> In Baltoscandia the Middle to Late Ordovician trilobite family <i>Encrinurida</i> is represented by the two subgenera <i>Erratencrinurus</i> and <i>Celtencrinurus</i>. Out of these 18 species, four new species are described herein. Most of the material comes from the Ostseekalk which is an extremely hard rock and thus difficult to preparate. The tubercle formula after Tripp is applied to the <i>Erratencrinurus</i> group and led to the distinction of three different types of scutum rostrale shields. Various types of tubercles which may even pass into extreme spines are described. The number of thoracic spines becomes reduced from three spines in Middle Ordovician taxa to a single spine in youngest Ordovician species. Different parts of the carapace of <i>Erratencrinurus sellinensis</i> with pore canals are illustrated and a new moulting type of E. <i>seebachi</i> is introduced. New species are <i>E. sellinensis. E. heinrichi, E. praecapricornu and E. (E.) rhebergeni.</i> <br><br> doi:<a href="http://dx.doi.org/10.1002/mmng.20040070106" target="_blank">10.1002/mmng.20040070106</a>

scholarly journals Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

2021 ◽  
Vol 5 (3) ◽  
pp. 361
Author(s):  
Mertyani Sari Dewi ◽  
Komang Trisna Sari Dewi ◽  
Made Dwi Ferayani
Keyword(s):  
Ethical Behavior ◽  
Reporting System ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Government ◽  
Positive Effect

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 

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