scholarly journals ANALISIS KEBIJAKAN AKUNTANSI KOLEKSI BAHAN PUSTAKA SEBAGAI BARANG MILIK NEGARA DI INDONESIA

Author(s):  
Fajar Islakh Hayadi

ABSTRACT The research aims to analyze the conditions of practice and accounting policies for library material collection transactions within Government Accounting Standards/Bultek based on IPSAS and BMN regulations and to provide objective input forms required for specific accounting policies related to library collections as BMN in National Library within Guidance Notes No. 2 Accounting for Library based on IPSAS. This case study qualitative research uses instruments resulting from in-depth interviews, document studies and focus group discussions with National Library, Ministry of Finance and KSAP. The results show that current accounting policies cause technical problems in the recognition and measurement of collections of library materials as assets, resulting in inaccurate data collections of library materials as assets and collections, besides media transfer transactions and digitalization innovations that have not been accommodated in policies, other matters are processes. The library business is not yet in sync with accounting policies including existing information systems. It requires specific accounting policies related to library material collections with objective input in the form of: classification and judgment arrangements, recognition, measurement, media transfer transactions and digitization, including information systems that refer to Guidance Notes and will need to be adjusted to the existing conditions in the National Library.  

2014 ◽  
Vol 1 (1) ◽  
pp. 111-114
Author(s):  
Lal Mohan Baral ◽  
Ramzan Muhammad ◽  
Claudiu Vasile Kifor ◽  
Ioan Bondrea

AbstractProblem-based learning as a teaching tool is now used globally in many areas of higher education. It provides an opportunity for students to explore technical problems from a system-level perspective and to be self-directed life-long learner which is mandatory for equipping engineering students with the skill and knowledge. This paper presents a case study illustrating the effectiveness of implemented Problem-based learning (PBL) during five semesters in the undergraduate programs of Textile Engineering in Ahsanullah University of Science and Technology (AUST). An assessment has been done on the basis of feedback from the students as well as their employers by conducting an empirical survey for the evaluation of PBL impact to enhance the student's competencies. The Evaluations indicate that students have achieved remarkable competencies through PBL practices which helped them to be competent in their professional life.


2018 ◽  
Vol 28 (2) ◽  
Author(s):  
T Dowling ◽  
Somikazi Deyi ◽  
Anele Gobodwana

While there have been a number of studies on the decontextualisation and secularisation of traditional ritual music in America, Taiwan and other parts of the globe, very little has been written on the processes and transformations that South Africa’s indigenous ceremonial songs go through over time. This study was prompted by the authors’ interest in, and engagement with the Xhosa initiation song Somagwaza, which has been re-imagined as a popular song, but has also purportedly found its way into other religious spaces. In this article, we attempted to investigate the extent to which the song Somagwaza is still associated with the Xhosa initiation ritual and to analyse evidence of it being decontextualised and secularised in contemporary South Africa. Our methodology included an examination of the various academic treatments of the song, an analysis of the lyrics of a popular song, bearing the same name, holding small focus group discussions, and distributing questionnaires to speakers of isiXhosa on the topic of the song. The data gathered were analysed using the constant comparative method of analysing qualitative research.


2016 ◽  
Vol 3 (1) ◽  
pp. 97-113 ◽  
Author(s):  
Tafadzwa Rugoho ◽  
France Maphosa

This article is based on a study of gender-based violence against women with disabilities. The study sought to examine the factors that make such women vulnerable, to investigate the community’s responses to gender-based violence against women with disabilities, and to determine the impact of gender-based violence on the wellbeing and health of women with disabilities. The study adopted a qualitative research design so as to arrive at an in-depth understanding of the phenomenon under study. The study sample consisted of 48 disabled women living in marital or common law unions, selected using purposive sampling. Of the 48 women in the sample, 16 were visually impaired while the remaining 32 had other physical disabilities. Focus group discussions were used for data collection. The data were analysed using the thematic approach. The finding was that women with disabilities also experience gender-based violence. The study makes recommendations whose thrust is to change community perceptions on disability as the only guarantee towards eradicating gender-based violence against women with disabilities.


2019 ◽  
Vol 37 (4) ◽  
pp. 123-156
Author(s):  
Sung-Man Yoon ◽  
Mi-Ok Kim ◽  
Yi-bae Kim ◽  
Hyung-Rok Jung

2020 ◽  
Vol 1 (3) ◽  
pp. 41-69
Author(s):  
Francis Muchenje ◽  
◽  
Pedzisai Goronga

The study sought to explore students' views on the utility of non-formal education in addressing the school dropout phenomenon at secondary school level. Qualitative research approach was adopted and a case study design was utilised. The population consisted of all the students in the non-formal programme at the school from which a sample of 11 students (2 male and 9 female) was selected through purposive stratified sampling technique. Data were gathered through structured in-depth interviews and focus group discussions. Non-formal education was seen to address the school dropout phenomenon by providing school drop outs with an opportunity to continue their education and hence becomes a form of empowerment. A number of challenges such as lack of adequate tuition in some subjects, lack of conducive learning environment as well as negative perception of non-formal education held by pupils in the formal stream and community members were identified. The study recommends that the Ministry of Primary and Secondary Education should review the staffing situation in schools to ensure the availability of teachers in the various subjects in the non-formal stream. Schools should make an effort to provide appropriate learning facilities for students in the nonformal stream. Furthermore, schools should conscientise their communities on the importance of non-formal education.


Author(s):  
Andrew Berg ◽  
Rafael Portillo

Developing an understanding of monetary policy in LICs must start with the evidence. This chapter briefly reviews the challenges facing the empirical researcher in SSA, including scarce and inaccurate data, short policy regimes that make powerful inference difficult, and the lack of structural models to help interpret the data. It provides an overview of Chapters 4–6, which take three very different approaches to looking at these data: a broad search for cross-country stylized facts (Chapter 4), a detailed case study of a major monetary policy event (Chapter 5), and an examination of whether vector auto-regressions (VARs)—the workhorse empirical tool in this area—are likely to yield useful results in the SSA context (Chapter 6).


2021 ◽  
Vol 13 (7) ◽  
pp. 3912
Author(s):  
Bikila Jabessa Bulitta ◽  
Lalisa A. Duguma

Coffee is among the most popular commodity crops around the globe and supports the livelihoods of millions of households along its value chain. Historically, the broader understanding of the roles of coffee has been limited to its commercial value, which largely is derived from coffee, the drink. This study, using in-depth interviews and focus group discussions, explores some of the unrevealed socio-cultural services of coffee of which many people are not aware. The study was conducted in Gomma district, Jimma Zone, Oromia National Regional state, Ethiopia, where arabica coffee was first discovered in its natural habitat. Relying on a case study approach, our study uses ethnographic study methods whereby results are presented from the communities’ perspectives and the subsequent discussions with the communities on how the community perspectives could help to better manage coffee ecosystems. Coffee’s utilities and symbolic functions are numerous—food and drink, commodity crop, religious object, communication medium, heritage and inheritance. Most of the socio-cultural services are not widely known, and hence are not part of the benefits accounting of coffee systems. Understanding and including such socio-cultural benefits into the wider benefits of coffee systems could help in promoting improved management of the Ethiopian coffee forests that are the natural gene pools of this highly valuable crop.


2021 ◽  
Vol 6 (7) ◽  
pp. e006140
Author(s):  
Zakaria Belrhiti ◽  
Sara Van Belle ◽  
Bart Criel

BackgroundIn Morocco’s health systems, reforms were accompanied by increased tensions among doctors, nurses and health managers, poor interprofessional collaboration and counterproductive power struggles. However, little attention has focused on the processes underlying these interprofessional conflicts and their nature. Here, we explored the perspective of health workers and managers in four Moroccan hospitals.MethodsWe adopted a multiple embedded case study design and conducted 68 interviews, 8 focus group discussions and 11 group discussions with doctors, nurses, administrators and health managers at different organisational levels. We analysed what health workers (doctors and nurses) and health managers said about their sources of power, perceived roles and relationships with other healthcare professions. For our iterative qualitative data analysis, we coded all data sources using NVivo V.11 software and carried out thematic analysis using the concepts of ‘negotiated order’ and the four worldviews. For context, we used historical analysis to trace the development of medical and nursing professions during the colonial and postcolonial eras in Morocco.ResultsOur findings highlight professional hierarchies that counterbalance the power of formal hierarchies. Interprofessional interactions in Moroccan hospitals are marked by conflicts, power struggles and daily negotiated orders that may not serve the best interests of patients. The results confirm the dominance of medical specialists occupying the top of the professional hierarchy pyramid, as perceived at all levels in the four hospitals. In addition, health managers, lacking institutional backing, resources and decision spaces, often must rely on soft power when dealing with health workers to ensure smooth collaboration in care.ConclusionThe stratified order of care professions creates hierarchical professional boundaries in Moroccan hospitals, leading to partitioning of care and poor interprofessional collaboration. More attention should be placed on empowering health workers in delivering quality care by ensuring smooth interprofessional collaboration.


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