scholarly journals Pengaruh Verifikasi Data Nasabah Kredit UMKM dan Nilai yang Diberikan untuk Menghindari Kredit Bermasalah

2019 ◽  
Vol 7 (2) ◽  
pp. 232-240
Author(s):  
Christophorus Angga W ◽  
Harry Roestiono
Keyword(s):  
Financial Statements ◽  
Total Problem ◽  
Data Verification ◽  
Exact Data ◽  
Study Results ◽  
The Future ◽  
Descriptive Method ◽  
Small And Medium Business

Variable used for this study consists of two variables independent that is Data Verification Influence of Micro, Small, and Medium Business Credit and Value Of Guarantees Provided with one variable dependent that is Avoid Problem Loans. Period of research conducted on quarterly financial statements from 2016-2017. Method used in this research is descriptive method.             This study intend to find out the effect of verifying the exact data and value of guarantee provided by the debtor capable to avoid problem loans in the future. The study results showed that consumers verification data and the type of guarantee able to make debtor avoid problem loans, it proven from decreased number of total problem loans during 2016 – 2017, although total credit still increase significant.  

Delay Discounting in Impulsive Behavior

2019 ◽  
Vol 24 (4) ◽  
pp. 312-321 ◽  
Author(s):  
Diana Moreira ◽  
Fernando Barbosa
Keyword(s):  
Delay Discounting ◽  
Human Subjects ◽  
Empirical Studies ◽  
Cochrane Collaboration ◽  
Initial Assessment ◽  
Impulsive Behavior ◽  
Manual Search ◽  
Study Results ◽  
Depth Analysis ◽  
The Future

Abstract. Delay discounting (DD) is the process of devaluing results that happen in the future. With this review, we intend to identify specificities in the processes of DD in impulsive behavior. Studies were retrieved from multiple literature databases, through rigorous criteria (we included systematic reviews and empirical studies with adult human subjects), following the procedures of the Cochrane Collaboration initiative. Of the 174 documents obtained, 19 were considered eligible for inclusion and were retained for in-depth analysis. In addition, 13 studies from the manual search were included. Thus, a total of 32 studies were selected for review. The objectives/hypotheses, results, and the main conclusion(s) were extracted from each study. Results show that people with pronounced traits of impulsivity discount rewards more markedly, that is, they prefer immediate rewards, though of less value, or postponed losses, even though they worsen in the future. Taken together, the existing data suggest the importance of inserting DD as a tool for initial assessment in conjunction with measures of addiction and stress level, as well as the consideration of new therapies.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

scholarly journals The UPTAKE study: implications for the future of COVID-19 vaccination trial recruitment in UK and beyond

Trials ◽  
2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Sonika Sethi ◽  
Aditi Kumar ◽  
Anandadeep Mandal ◽  
Mohammed Shaikh ◽  
Claire A. Hall ◽  
...  
Keyword(s):  
Online Survey ◽  
Age Groups ◽  
Small Towns ◽  
Vaccine Uptake ◽  
Effective Vaccine ◽  
Trial Recruitment ◽  
Trial Management ◽  
Cross Sectional ◽  
Study Results ◽  
The Future

Abstract Background Developing a safe and effective vaccine will be the principal way of controlling the COVID-19 pandemic. However, current COVID-19 vaccination trials are not adequately representing a diverse participant population in terms of age, ethnicity and comorbidities. Achieving the representative recruitment targets that are adequately powered to the study remains one of the greatest challenges in clinical trial management. To ensure accuracy and generalisability of the safety and efficacy conclusions generated by clinical trials, it is crucial to recruit patient cohorts as representative as possible of the future target population. Missing these targets can lead to reduced validity of the study results and can often slow down drug development leading to costly delays. Objective This study explores the key factors related to perceptions and participation in vaccination trials. Methods This study involved an anonymous cross-sectional online survey circulated across the UK. Statistical analysis was done in six phases. Multi-nominal logistic models examined demographic and geographic factors that may impact vaccine uptake. Results The survey had 4884 participants of which 9.44% were Black Asian Minority Ethnic (BAME). Overall, 2020 (41.4%) respondents were interested in participating in vaccine trials; 27.6% of the respondents were not interested and 31.1% were unsure. The most interested groups were male (OR = 1.29), graduates (OR = 1.28), the 40–49 and 50–59 age groups (OR = 1.88 and OR = 1.46 respectively) and those with no health issues (OR = 1.06). The least interested groups were BAME (OR = 0.43), those from villages and small towns (OR = 0.66 and 0.54 respectively) and those aged 70 and above (OR = 1.11). Conclusions In order to have a vaccination that is generalisable to the entire population, greater work needs to be done in engaging a diverse cohort of participants. Public health campaigns need to be targeted in improving trial recruitment rates for the elderly, BAME community and the less educated rural population.

scholarly journals The Economic Sustainability of Snow Tourism: The Case of Ski Resorts in Austria, France, and Italy

2018 ◽  
Vol 10 (9) ◽  
pp. 3012 ◽  
Author(s):  
Jordi Moreno-Gené ◽  
Laura Sánchez-Pulido ◽  
Eduard Cristobal-Fransi ◽  
Natalia Daries
Keyword(s):  
Climate Variability ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Economic Sustainability ◽  
Ski Resorts ◽  
General Terms ◽  
The Future ◽  
Ski Area

The purpose of this article is to analyse whether ski resorts in Europe are economically viable. Data originates from the financial statements of the 61 largest ski lift operators in Austria, France, and Italy. Descriptive statistics reveal that these operators are characterized by positive and relatively high returns, and by having little debt in general terms. The results show that the most economically profitable ski operators are also the largest. The elevation of the ski area is not relevant. Ski lift operators in Austria have a higher profitability than those in France and Italy. Overall, larger ski resorts are better prepared for the future investment needed to adapt to the new conditions in the industry, such as climate variability.

scholarly journals The Future of Internationalization of Higher Education in Europe

2015 ◽  
pp. 2-3 ◽  
Author(s):  
Hans De Wit ◽  
Fiona Hunter
Keyword(s):  
Higher Education ◽  
European Parliament ◽  
Delphi Process ◽  
Internationalization Of Higher Education ◽  
International Higher Education ◽  
Digital Learning ◽  
European Context ◽  
Study Results ◽  
The Future

A study has been made for the European Parliament on the understanding of internationalization of higher education (IoHE) in the European context, based on two surveys, an analysis of the role of digital learning, ten national reports from Europe and seven from outside Europe. The study results in conclusions and recommendations on the future of internationalization of higher education in Europe, based on the national reports and a Delphi process among experts in international higher education. This is a summary of the key findings of the study, including a redefinition of the meaning of internationalization.

scholarly journals EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA

2019 ◽  
Vol 3 (1) ◽  
pp. 152
Author(s):  
Pandu Prahadi Pangestu, Elfreda Aplonia Lau, Sunarto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Analysis Technique ◽  
Descriptive Method

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM   2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM

scholarly journals The possibilities of using group regression in the analysis of the diameter structure development in selection forests of Tara

2002 ◽  
pp. 79-89 ◽  
Author(s):  
Slobodanka Mitrovic ◽  
Stanisa Bankovic
Keyword(s):  
Mathematical Model ◽  
Future Development ◽  
Functional Dependence ◽  
Primary Objective ◽  
Structure Development ◽  
Study Results ◽  
The Future ◽  
Diameter Structure ◽  
Group Regression ◽  
Diameter Classes

Based on the presented study results, it can be concluded that the distribution of tree numbers per diameter degrees (diameter structure) in the four measurements of the compartments 51 and 75, did not change. It was also concluded that one functional dependence could be applied for both compartments N=e5,9?e?0,39*d The result of the above is that also in the following measurements, the diameter structure will remain unchanged, in cases of the same or similar selection cuttings both by the scope and by the distribution of felled trees per diameter classes The primary objective of this type of study is to predict, based on a mathematical model of diameter structure development, effect of the scope of selection cuttings and the number of recruitments on the diameter structure, and the simulation of growth, the distribution of trees per diameter classes in the following measurement or measurements, i.e. to foresee the future development of selection stands.

scholarly journals Transference Leadership For Heads Educational Management In AFIF Province And Its Relation With Job Satisfaction For Educational Supervisors

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Shadia Bint Najib Al - Otaibi
Keyword(s):  
Job Satisfaction ◽  
Personal Information ◽  
Statistical Significance ◽  
Educational Management ◽  
Study Results ◽  
Educational Supervisor ◽  
Study Population ◽  
Positive Direct ◽  
High Degree ◽  
Descriptive Method

The study aimed to:  - Identifying with the degree of The practice of heads educational management for type of transference leadership from the views of supervisors. - Acquaintance with the level of job satisfaction of educational supervisors in Afif Educational management. - Recognizing the statistical significance relation between the practice of heads educational management degrees' in Afif Educational management for the style of transference leadership and job satisfaction of educational Study Methodology: The researcher used the descriptive method (survey ) & descriptive method (Correlative) Study Population and Sample: The study population consists of all heads educational department and educational supervisor whether they are mails or females in Educational Management of AFIF. Study Tool: The researcher built tow questionnaires, the first questionnaire to measure using of the transference leadership and it consist of two parts one is personal information anther is phrases for measuring the practice of heads educational management degrees' in Afif Educational management from the points of view of educational supervisors , also it contain forth transference leadership diminutions( typical effective, mental- excitation, personal considerations, accusatory motivation) in (39) sentences. The second questionnaire to measure the level of educational supervisors' job satisfaction in (28) sentences. Moreover, the researcher used the fifth Grading scale to measure the responses of study sample. Study Results: the results of the study can firmed the following: - The overall average of total to the degree of transference leadership applying for Heads Department (4,10) , so this is the mean between fourth category which indicated to high degree. - The general average of the responses of the study sample at the axis of educational supervisors job satisfaction for in Educational management in AFIF that is mean (3,85 over 5) indicated to (high) degree of study tool. The results proved that there is connective, direct, strong relation & statistical function at (0,01) between the practice of heads educational management degrees' in Afif Educational management for the style of transference leadership and job satisfaction of educational. Also, the result show that connective the relation between general degree of the measure of transference leadership and general degree of the measure of job satisfaction is (0,56) , so it is positive direct relation. Study Recommendations: - Encouraging and training the Heads of educational management to be attention in knowing the weakness points about their work which is hinder the transference leadership practice. - Caring of training and qualifying staff who have primitive readiness for having transference leadership properties and characters. - Necessity of hold periodical specialist courses to create leaders and trine them about modern administrative styles that make job satisfaction for personnel.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

scholarly journals Prospective memory in students with learning disabilities

2021 ◽  
Vol 20 (3) ◽  
pp. 161-169
Author(s):  
Razaan Alotaibi ◽  
Kowthar Ali
Keyword(s):  
Middle School ◽  
Learning Disabilities ◽  
Prospective Memory ◽  
Retrospective Memory ◽  
Students With Learning Disabilities ◽  
The Past ◽  
Study Results ◽  
The Future ◽  
Students With Ld ◽  
Memory Questionnaire

Introduction. The importance of memory is not restricted to remembering the knowledge and experiences of the past retrospective memory (RM), but also to remember what an individual must accomplish in the future prospective memory (PM). Objectives. The aim of this study was to identify RM and PM levels in students with learning disabilities (LD) according to some variables (gender, grade) and to identify the differences between the two types of memories. Methods. The study followed the comparative descriptive statistics. The study sample consisted of 37 male and female students with LD in middle school. The Prospective and Retrospective Memory Questionnaire (PRMQ) was used in this study. Results. The results include the following: a statistically significant decrease from the average in PM and RM levels in students with LD, the existence of statistically significant differences between PM and RM in students with LD for the RM, the presence of statistically significant differences in the PM and RM according to the gender variable for females, and the presence of statistically significant differences in PM and RM according to the grade variable for the third grade of middle school. Conclusion. Students with LD may suffer from a decrease in their capacity to remember in the future, which causes many difficulties in daily life. We guide teachers to use external AIDS for students with LD (such as writing notes) to help students remember performing their tasks.

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