AN EMPIRICAL RESEARCH FOR THE DETERMINATION OF VARIABLES WHICH AFFECT THE EXPLANATION LEVEL OF ACCOUNTING AND REPORTING STANDARDS

2017 ◽  
Vol 3 (6) ◽  
pp. 294-304
Author(s):  
Sedat ÇOŞKUN
Keyword(s):  
Empirical Research ◽  
Reporting Standards

scholarly journals Penetapan Honorarium Notaris dalam Praktik Pelaksanaan Jabatan Notaris

2020 ◽  
Vol 1 (2) ◽  
pp. 369-373
Author(s):  
I Ketut Adi Gunawan ◽  
I Nyoman Sumardika ◽  
Ida Ayu Putu Widiati
Keyword(s):  
Research Methods ◽  
Empirical Research ◽  
Economic Value ◽  
Legal Services ◽  
Coercive Power ◽  
Public Officials ◽  
Empirical Research Methods ◽  
The Law

The Law on Notary Position (hereafter called UUJN) states the honorarium, but in practice, it has certain limits. The uncertainty of honoraria can lead to misunderstanding between the notary and the client. This research was conducted with the aim of revealing whether the determination of the economic value of each deed in the practice of implementing the position of a notary is in accordance with the provisions of the UUJN and whether a notary can provide legal services in connotarial matters to underprivileged people. This research was designed using juridical-empirical research methods. The results of this study indicated that the determination of the economic value of each deed in the practice of implementing the position of a notary is in accordance with the provisions of UUJN as stipulated in article 36. All public officials who have agreed on the arrangement of the honorarium state that they must have a sense of binding and the existence of coercive power which is adjusted to the provisions in UUJN. In addition, a notary can provide legal services in the field of connotarization to underprivileged people based on a notary's morality and integrity. This is supported by Article 37 of the UUJN which states that notaries are required to provide services free of charge to people who cannot afford it.

Responses, Corrections, Applications

2020 ◽  
pp. 294-316
Author(s):  
Christoph Möllers
Keyword(s):  
Comparative Study ◽  
Social Norms ◽  
Empirical Research ◽  
Social Practices ◽  
Practical Philosophy ◽  
Research Perspectives ◽  
Social Fields ◽  
Art Historians

This concluding chapter offers some commentary on various topics covered in the preceding chapters. It first discusses the need for a comparative study of social norms. The investigation of social norms still largely follows their respective provenance from law, politics, religion, or other social fields, and accordingly is disciplinarily divided up among jurists, political scientists, theologians, art historians, or psychologists. The chapter considers how this volume approached the topic in a different way. In addition, the chapter addresses critiques from practical philosophy about the distinction highlighted between norms and their justification. Afterward, the chapter lists some brief reflections on the automation and rule-bound determination of social practices, before discussing further empirical research perspectives.

scholarly journals DETERMINATION OF ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE INDICATORS: FRAMEWORK IN THE MEASUREMENT OF SUSTAINABLE PERFORMANCE

2014 ◽  
Vol 15 (5) ◽  
pp. 1017-1033 ◽  
Author(s):  
Alena Kocmanová ◽  
Iveta Šimberová
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Empirical Research ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Governance Structure ◽  
Decent Work ◽  
Sustainable Performance ◽  
Governance Indicators

The article is concerned with determination of environmental, social and corporate governance (ESG) indicators of performance. The objective of carried-out empirical research is to determine ESG indicators as a key framework of the measurement of sustainable performance of a company in its Sustainable Reporting. On the basis of conducted empirical research, applying factor analysis, the environmental, social and corporate governance indicators for companies active in the processing industries CZ-NACE have been specified. The indicators were selected in a series of successive phases by a multi-factor analysis. The results of factor analysis indicated that the factors fall into three measurement categories: environmental (Investments, Emissions, Source Consumption, Waste), social (Society, Human Rights, Labour Practices and Decent Work, Product Responsibility), and corporate governance (Monitoring and Reporting, Corporate Governance Effectiveness, Corporate Governance Structure, Compliance). This article contributes to the effort to solve measurement of performance of the corporate sustainability and proposal to conceptual framework of ESG indicators of performance for the Sustainability Reporting of Czech companies operating in the processing industry.

scholarly journals SOCIAL SELF OF DELINQUENT JUVENILES: PERSONALITY DIMENSION

2018 ◽  
Keyword(s):  
Empirical Research ◽  
Personal Characteristics ◽  
Interpersonal Interaction ◽  
Social Self ◽  
Personality Dimension ◽  
Typical Symptom ◽  
The Social ◽  
Theoretical Generalization ◽  
Personal Qualities

The article presents theoretical and empirical research of the personality and behavioral content of the social Self of delinquent juveniles. The theoretical argumentation of the problem relates to the necessity of studying the personal characteristics of the societal psyche of a delinquent, in which the integral picture of his social Self is reflected. It is emphasized that the sphere of personal problems affects the formation of social experience of delinquent young men and is characterized by typical symptom complexes of their personal qualities and style of interpersonal interaction. The purpose of the presented material is to study the personality and behavioral content of the social Self of a delinquent juvenile, characterized by typical symptom complexes of his personality characteristics and the style of interpersonal interaction. On the basis of the analysis and theoretical generalization of the problem, the program of empirical research has been worked out; it includes methods of observation and testing, as well as the complex of methods used for mathematical processing of the results, enables to specify the theoretical positions in the form of real psychological facts: in the assessment of “social Self” the positions of extraversion, spontaneous aggressiveness and selfishness dominate, and in the assessment of “actual Self” physical aggressiveness, irritability and negativism prevail; an aggressive form of desire for domination over others and selfishness in interpersonal contacts and inclination to rivalry are noted. It is proved that the personal dimension of “social Self” is localized in the symptom of such personality and behavioral characteristics of delinquent juveniles as physical, verbal and reactive aggressiveness, irritability, imbalance, aspiration for independence and self-centered conviction. It is noted that the obtained results can be used as psychodiagnostic guidelines for the development of specific psychocorrective measures with the obligatory use of consulting elements aimed at actualization of reflection, psychogenesis and logogenesis in the course of experiencing crisis of self-determination of delinquent juveniles.

scholarly journals Penyelesaian Perjanjian Kredit Terhadap Debitur yang Wanprestasi di Pt. Bank Perkreditan Rakyat Hari Depan Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 531-536
Author(s):  
Ni Made Lady Ruslya ◽  
I Nyoman Putu Budiartha ◽  
Ida Ayu Putu Widiati
Keyword(s):  
Developing Country ◽  
Empirical Research ◽  
Economic Activities ◽  
Community Associations ◽  
Bank Staff ◽  
Qualitative Descriptive ◽  
Last Stage ◽  
The Government ◽  
Credit Agreement

Indonesia is a developing country, this development is followed by rapid competition. In carrying out activities in any field, especially in economic activities, the community should not act recklessly but must follow the applicable norms. The government in an effort to equalize the welfare of its people creates a forum for community associations to process funds owned or borrowed funds to open a business. One of them is a bank that is engaged in the financial sector. People's credit banks are the government's solution to provide convenience to the community but with terms and conditions in the lending process. Every community who wants to borrow money for certain purposes can be done at BPR, those who want to borrow capital must have collateral which will later be calculated according to the desired loan, but it is not uncommon for bank staff to not think about the amount of collateral used with borrowed funds, resulting in frequent defaults. This study examines the factors that cause default in the credit agreement at PT. The People's Credit Bank for the Future of Denpasar and explained the efforts of PT. The People's Credit Bank of Denpasar is in the process of settling debtors who are in default. Researchers conduct direct information searches through interviews or empirical research with a case and legislation approach. Furthermore, the data were analyzed using qualitative descriptive. The factor for the occurrence of default is due to the negligence of the bank in complying with the rules that have been outlined. Efforts made to customers who are in default are conducting coaching, rescuduling, reconditioning and restructuring, if not fulfilled, a settlement will be carried out under the hands of selling both parties, the last stage is the determination of execution through the court. If the determination has been granted, the creditor immediately carries out the execution in accordance with.

scholarly journals Psychological factors of the image of the state in the students’ perception

2020 ◽  
Vol 5 (1) ◽  
pp. 158-168
Author(s):  
Ruslana Karkovska
Keyword(s):  
Empirical Research ◽  
Psychological Factors ◽  
Sense Of Belonging ◽  
State Power ◽  
The State ◽  
State Existence

The article is dedicated to the study of the psychological determination of the state’s image in the students’ perception. The results of empirical research of the infl uence of the students’ adaptation and orientation to their vision of the state are described in the article. The state image in the perception of student youth was analyzed according to the parameters of the state’s accomplishment assessment, the feeling of a sense of belonging to the state, thesense of vision of the state existence and the assessment of the state power as competent, effective, credible, and strong.

scholarly journals Implications Juridical Council Regulation Honorary Center Notary Association of Indonesia Number 1 of 2017 About The Limits of Fairness Total Creation Agreement in Semarang

Jurnal Akta ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 789
Author(s):  
Adwin Adwin ◽  
Munsharif Abdul Chalim
Keyword(s):  
Research Methods ◽  
Empirical Research ◽  
Research Results ◽  
The Law ◽  
Council Regulation

The purpose of writing  article is to know and the Honorary Board of Indonesian Notary Association Center for the Determination of Regulation No. 1 of 2017 on the Fairness Limit Per day Total Creation Agreement. This research methods to achieve the objectives of  law is the law of sociological or empirical research. Results of the research which set the contents of  regulation on the restriction of the notary in the agreement a day in which a number of 20 (twenty) in a day. Destinations create those rules for protecting Notary and society who use the services of a Notary, in  case the Honorary Board of Indonesian Notary Association has authority in making these regulations mandate based on the Notary Act. Sanctions For notaries who violate these rules can be wearing the Internal sanctions in question is the organizational and External sanctions.Keywords: Honorary Council Regulation, The Authority, Sanctions.

scholarly journals The use of the Delphi method as a tool determining management of contemporary economic organisations

2015 ◽  
Vol 6 (3) ◽  
pp. 137 ◽  
Author(s):  
Waldemar Gajda
Keyword(s):  
Empirical Research ◽  
Delphi Method ◽  
Research Material ◽  
Starting Point ◽  
Modern Economic ◽  
Business Entities ◽  
Methodological Guidelines

This article contains a model of a practical conduction of empirical research with the use of the Delphi method deriving from the group of inventive methods. Research material includes tools which directly determine management and operation of contemporary economic organisations. Identification of strategic spheres of operation of business entities was the starting point for the determination of research material. The five most important spheres were selected for this article and then described. The identification of the most important tools determining operation of each of them was made on the basis of the selected strategic spheres.  As a result, identification and systematisation of economic and financial and organisational tools in the exogenic and endogenic aspect, determining the operation and development of modern economic entities was made. Subsequently, methodological guidelines were developed and practical use of the Delphi method concerning the research of identified economic and financial as well as organisational tools was presented.

scholarly journals PERAN IKATAN NOTARIS INDONESIA (INI) DALAM PENETAPAN TARIF DIANTARA NOTARIS KOTA BALIKPAPAN

NOTARIUS ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 134
Author(s):  
Nindy Putri ◽  
Paramita Prananingtyas
Keyword(s):  
Empirical Research ◽  
Unfair Competition ◽  
Essential Factor ◽  
Regional Council ◽  
Regional Board

The determination of notary honorarium constitutes an essential factor of cost imposition for people who want to use notary service or as the criterion in order to avoid tariff warfare between the notaries thus the unfair competition does not exist. This research used Juridical Empirical research as a method. Based on the discussions, it could be concluded that: The agreement of tariff determination which conducted by the notary is legal for the provision of Undang-undang Anti Monopoli dan Persaingan Usaha Tidak Sehat, The effort which is done by regional board of INI in order to prevent unfair competition could be conducted preventively and repressively, The form of supervision from the regional board of INI was conducted through regional council.  Keywords: Notary, Notary Honorarium. Abstrak Penetapan honorarium Notaris merupakan suatu faktor penting yang menjadi dasar pengenaan tarif bagi masyarakat yang ingin menggunakan jasa Notaris juga sebagai patokan agar tidak terjadi perang tarif diantara para Notaris sehingga tidak memunculkan persaingan tidak sehat antara Notaris. Metode yang digunakan adalah menggunakan penelitian hukum Yuridis Empiris. Berdasarkan pembahasan dapat diketahui bahwa Perjanjian penetapan tarif yang dilakukan oleh Notaris tidak melanggar ketentuan Undang-undang Anti Monopoli dan Persaingan Usaha Tidak Sehat; upaya yang dilakukan oleh Pengda INI Kota Balikpapan guna mencegah persaingan tidak sehat bisa dilakukan secara preventif maupun secara represif dan bentuk pengawasan yang dilakukan oleh Pengda INI dilakukan melalui Dewan Kehormatan Daerah. Kata Kunci: Notaris, Honorarium Notaris

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