scholarly journals Potret Fraud pada Penyusunan Anggaran Perangkat Daerah

Author(s):  
Nova Indriani ◽  
Moh Nizarul Alim ◽  
Bambang Haryadi

This study aims to identify the existence of fraud that appears in the practice of budget preparation. The design of the study used case study in Blue Zone Regional Device by using participant observation method. Informan is the financial manager. The results of this study indicate that fraud on budgeting involves all parties ranging from planners, PPTKs, executive staff and exchequer. Fraud on budgeting occurs in the form of commitments (fees), separation of funds for non-budgetary activities (pressure), the use of legal gaps that are less effective supervision system (opportunity) and assume reasonable what is done and all the Regional Tools do the things (rationalization)

Libri ◽  
2018 ◽  
Vol 68 (3) ◽  
pp. 165-179
Author(s):  
Xin Chen ◽  
Yingxi Liu

Abstract With the spatial culture theory as the basis and from the perspective of cultural heritage, this paper elucidates the construction of the Liu Xiao Ling Tong Book Pavilion of Yunnan Normal University (which may also be interpreted as a Traditional Culture Commons), introduces modern library concepts such as ‘celebrity charm’, featured resources and space reconstruction, as well as provides enlightenment to the library cycle with Chinese wisdom and experience. This paper applies participant observation method, interviewing method and textual analysis method with the data collection period from September 2015 to December 2016. Through library space reconstruction and the inheritance of certain outstanding features of Chinese culture, the Liu Xiao Ling Tong Book Pavilion has had an influence among university faculty and students, the university library circle in China and even the entire education circle, while also complemented and improved the applicability of the spatial culture theory in the library circumstance.


2020 ◽  
Vol 4 (2) ◽  
pp. 75-94
Author(s):  
Marcin Ptasznik

Approaches to marketing actions in culture are exhibiting rising significance in the modern dynamically changing environment. This paper is focused on the identification of possible applications of marketing in the sphere of culture, with particular reference to the film industry, field of operations of the New Horizons Association. The author’s research was based on a literature study, participant observation, and an online questionnaire, enabling creation of a case study on the New Horizons Association. Empiri-cal research allowed for exploration of the perception of marketing actions of this organization, as well as identifying possible directions for its development. Changes in the needs of modern consumers are related to ongoing virtualization and globalization of culture, and allow for academic discussion about the future of innovative cultural institutions and audio-visual ventures, including within the context of the current global coronavirus/COVID-19 pandemic.


2021 ◽  
pp. 204275302098892
Author(s):  
Liudmila Shafirova ◽  
Kristiina Kumpulainen

Online collaboration has become a regular practice for many Internet users, reflecting the emergence of new participatory cultures in the virtual world. However, little is yet known about the processes and conditions for online collaboration in informally formed writing spaces and how these create opportunities for participants’ identity work. This ethnographic case study explores how four young adults, fans of the show My Little Pony: Friendship is Magic (bronies), negotiated a dialogic space for their online collaboration on a fan translation project and how this created opportunities for their identity work. After a year of participant observation, we collected interviews, ethnographic diaries and participants’ chats, which were analysed with qualitative content and discourse analysis methods. The findings showed how the Etherpad online writing platform used by the participants facilitated the construction of dialogic space through the visualization of a shared artefact and adjustable features. It was in this dialogic space where the participants negotiated their expert identities which furthered their discussions about writing, translating and technological innovations. The study advances present-day knowledge about online collaboration in affinity groups, engendering the construction of a dialogic space for collaborative writing and participants’ identity work.


2021 ◽  
Vol 13 (7) ◽  
pp. 4061
Author(s):  
David Gallar-Hernández

Bolstering the political formation of agrarian organizations has become a priority for La Vía Campesina and the Food Sovereignty Movement. This paper addresses the Spanish case study of the Escuela de Acción Campesina (EAC)—(Peasant Action School), which is a tool for political formation in the Global North in which the philosophical and pedagogical principles of the “peasant pedagogies” of the Training Schools proposed by La Vía Campesina are put into practice within an agrarian organization in Spain and in alliance with the rest of the Spanish Food Sovereignty Movement. The study was carried out over the course of the 10 years of activist research, spanning the entire process for the construction and development of the EAC. Employing an ethnographic methodology, information was collected through participant observation, ethnographic interviews, a participatory workshop, and reviews of internal documents. The paper presents the context in which the EAC arose, its pedagogical dynamics, the structure and the ideological contents implemented for the training of new cadres, and how there are three key areas in the training process: (1) the strengthening of collective union and peasant identity, (2) training in the “peasant” ideological proposal, and (3) the integration of students as new cadres into the organizations’ structures. It is concluded that the EAC is a useful tool in the ideological re-peasantization process of these organizations.


2019 ◽  
Vol 11 (12) ◽  
pp. 3235 ◽  
Author(s):  
Caroline Fan Rocha ◽  
Tomás B. Ramos ◽  
Alberto Fonseca

The review of environmental impact statements (EIS), despite its relevance to impact assessment effectiveness, has received scarce scholarly attention. Few studies have gone beyond the realm of regulatory evaluations to understand the managerial meanders of the review process. This study evaluated the responsibilities, procedures, information inputs, and scope of EIS reviews within two environmental authorities: APA (Portuguese Environment Agency), in Portugal, and SEMAD (State Secretariat for Environment and Sustainable Development), in the Brazilian state of Minas Gerais. Based on a qualitative multiple-case study methodology informed by participant observation, unstructured interviews, and content analysis of 12 EIS review reports, the study provided what is arguably one of the most detailed characterizations of EIS review to date. While following similar institutional arrangements and broad procedural steps, the EIS review has important differences in APA and SEMAD. Overall, the Portuguese agency was found to have a more structured, participative, interdisciplinary, detailed, and grounded review, thus meeting some of the good practices often cited in the literature. The EIS review reports prepared by APA reviewers were also found to provide a profoundly more complete and transparent account of the review process. The details of the review process revealed in the article can affect perceptions around the legitimacy and reliability of reviewers’ recommendations.


2020 ◽  
Vol 11 (2) ◽  
pp. 195-218 ◽  
Author(s):  
Nina L. Cole

This article sets forth a performance studies framework for subcultural research: scenarios of style. This embodied epistemology brings together Diana Taylor’s scenario paradigm with interdisciplinary perspectives on style to provide a means for researchers to explore the ways in which style is constitutive of subcultural life. Twenty-five years of involvement in Los Angeles’s vintage Jamaican music scene and four years of fieldwork – comprised of participant observation, oral history interviews and archival research – undergird my theorization. To communicate individual agency and subcultural traditions of style, this article explores a single case study situated within my larger research setting. Because scenarios of style supports embodied, situated understandings of knowledge and is contextually adaptable, this article posits its broader relevancy for fashion studies research.


2021 ◽  
Vol 4 (1) ◽  
pp. 60-70
Author(s):  
Nirmal Bhandari

This article is about community mobilization in microcredit as a tool of women empowerment. It argues that women empowerment is a process and community mobilization is a tool for women empowerment process through micro-credit programs. This article is based on the views of selected key informants’ information through participant observation and a case study at Mahadevsthan Village in Dhading. Three local NGO managers and their three beneficiaries were conveniently selected for the sampling purpose. The main argument of the article shows that most of the females who received microcredit finally got socio-economic empowerment through acquiring access to capital, control over resources, self-esteem, confidence, decision-making power.


2017 ◽  
Vol 70 (3) ◽  
pp. 504-510 ◽  
Author(s):  
Solange Meira de Sousa ◽  
Elizabeth Bernardino ◽  
Karla Crozeta ◽  
Aida Maris Peres ◽  
Maria Ribeiro Lacerda

ABSTRACT Objective: to understand the role of the nurse in the collegiate management model of a teaching hospital, in the integrality of care perspective. Method: a single case study with multiple units of analysis, with the theoretical proposition "integrality of care is a result of the care offered to the user by multiple professionals, including the nurse". Data were obtained in a functional unit of a teaching hospital through interviews with 13 nurses in a non-participant observation and document analysis. Results: from the analytical categories emerged subcategories that allowed understanding that the nurse promotes integrality of care through nursing management, team work and integration of services. Final considerations: the theoretical proposition was confirmed and it was verified that the nursing management focus on attending to health care needs and is a strategy to provide integrality of care.


Author(s):  
Roanne Van Voorst

Understanding human adaptation to climate changes is one of the most important research issues within the area of global environmental change, accounting for the fact that people worldwide are currently adapting to their changing environment (Adger and Kelly 2000: 253; Smit et al. 2008). The Greenlandic case study as presented in this paper is mainly based on a literature analysis and ethnographic data obtained during the Greenlandic winter of 2008, with emphasis on the latter. Participant observation and interviews were combined with a discursive analysis of climate change-related policies. The empirical findings as presented in this paper suggest that an exclusive and gender-neutral focus of policy makers on economic aspects of adaptation to climate changes may increase socio-economic inequality as well as male domestic violence over women. Social research can help to identify such chains of reactions resulting from climate changes and related policies, by focusing on individual adaptation strategies of male and female actors in vulnerable societies.


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