Penerapan PSAK 71 Pada Perusahaan Penjaminan Kredit: Telaah Teori Institusional

DSAK IAI menetapkan PSAK 71 efektif mulai berlaku sejak 1 Januari 2020. Namun demikian beberapa penelitian menunjukkan beberapa entitas bisnis belum menerapkan PSAK 71. Perbankan dan lembaga keuangan merupakan salah satu sektor yang paling terdampak atas penerapan PSAK 71. Perusahaan penjaminan kredit sebagai salah satu industri di sektor ini yang memiliki peran untuk memperluas akses kredit bagi UMKM. Namun demikian keterbatasan kapasitas dari perusahaan penjaminan kredit bisa menjadi penghambat penerapan PSAK 71. Penelitian ini menggunakan teori institusional untuk melakukan analisis factor yang berpengaruh terhadap keputusan penerapan PSAK 71. Hasil penelitian menunjukkan 15 perusahan yang belum menerapkan PSAK 71 terkendala oleh pengembangan model ecl untuk menentukan Cadangan Kerugian Penurunan Nilai serta sistem infrastruktur. Dua komponen ini berperan sebagai artifak (material carrier) dalam kerangka teori institusional. Sementara itu keputusan yang diambil oleh 15 perusahaan untuk belum menerapkan PSAK 71 pada tahun 2020 merupakan sikap wait and see atas terbitnya aturan OJK. Keputusan ini bisa dikategorikan sebagai mimetic isomorphism. Di sisi lain, tiga perusahaan yang memutuskan untuk menerapkan PSAK 71 pada tahun 2020 dapat diidentifikasi sebagai sikap professional (normative isomorphism). Sementara sembilan perusahaan lain yang masih dalam tahap persiapan penerapan dapat dikategorikan sebagai perubahan yang bersifat coercive isomorphism. Dalam persiapan penerapan PSAK 71 ini peran komunitas telah hadir namun masih terbatas. Peran komunitas dalam menjembatani diskusi dan hubungan antar aktor pelaksana (relational system dalam material carriers) terkendala karena menunggu terbitnya aturan OJK.

Sheffer operation in relational systems

The concept of a Sheffer operation known for Boolean algebras and orthomodular lattices is extended to arbitrary directed relational systems with involution. It is proved that to every such relational system, there can be assigned a Sheffer groupoid and also, conversely, every Sheffer groupoid induces a directed relational system with involution. Hence, investigations of these relational systems can be transformed to the treatment of special groupoids which form a variety of algebras. If the Sheffer operation is also commutative, then the induced binary relation is antisymmetric. Moreover, commutative Sheffer groupoids form a congruence distributive variety. We characterize symmetry, antisymmetry and transitivity of binary relations by identities and quasi-identities satisfied by an assigned Sheffer operation. The concepts of twist products of relational systems and of Kleene relational systems are introduced. We prove that every directed relational system can be embedded into a directed relational system with involution via the twist product construction. If the relation in question is even transitive, then the directed relational system can be embedded into a Kleene relational system. Any Sheffer operation assigned to a directed relational system $${\mathbf {A}}$$ A with involution induces a Sheffer operation assigned to the twist product of $${\mathbf {A}}$$ A .

A Firefighter Saving Virtual Addictions

Virtual addiction is, like all addictions, first and foremost an attempt to find a SOLUTION by a patient, faced with a problem in their relationship to the world, to others or to themselves. This attempt at a solution, not being the best, becomes a PROBLEM in a second step.Very often, the solution can emerge from the problem if it is well identified, via systemic modelling (modelling of the relationship between the individual and the relational system that surrounds him). So, the questioning techniques specific to systemists and so-called “brief” therapists and hypnotic techniques (including HTSMA, EMDR) are an excellent means by which a therapist can help treat his patient.We see in the clinical illustration above that starting from the external screen to which the child is addicted and repatriating it inside oneself, and making it a "psychic working screen", will be able to quickly improve the symptoms.

BRIDGING TO ANOTHER DIMENSION: THE RELATIONAL SYSTEM OF SHAMANISM AND RELIGIOUS ENCOUNTER AMONGST THE TEMIAR SENOI OF MALAYA

This paper aims at finding the relational system, religious encounter, and modernity of the Temiar community in Malaysia. The form of this research has focused on literature research (library research) by using literature as a source of research. The method used is an analysis of documents by conducting content analysis. This within-case analysis is followed by a thematic analysis across the case. The data patterns emerging from the within-case and cross-case analysis of theme, the information of Temiar’s world view is compared from several documents. Having discussed the relational systems in shamanic society and religious encounters and modernity amongst Temiar, this paper concludes that: Firstly. Shaman creates the cultural experience in the inter-subjective space of the ritual as the flow of the spirit guide through the healing ritual. The shaman is the spirit medium, a person who can receive songs from the spirit guide during dreams. Secondly, singing and dancing is an activity that in itself bridges the gulf between the physical world and the metaphysical. Thirdly, Temiars have begun to incorporate representations of varying spirit entities associated with religious conversion and modernization into their cosmology.

The terrain of thingworlds: Central objects and asymmetry in material culture systems

Material culture forms a relational system of distributed reality – a thingworld. But how do we get beyond simply saying that all material culture is meaningful and entangled to understanding the internal structure of such systems? Is it a flat terrain among co-equal things? Or are some objects more important than others, as we might intuitively suppose? And if so, why? This article presents an initial discussion of the problem. Using vignettes from two thingworlds – one from early modern Iceland, one from Neolithic Europe– the authors discuss what were the central material things in each, and for what reasons. This suggests that objects may be systemically central in different ways, for instance things which connect and mediate relationships of different kinds, things which are non-substitutable, and things which span multiple roles and contexts.

Distributed numerical and machine learning computations via two-phase execution of aggregated join trees

When numerical and machine learning (ML) computations are expressed relationally, classical query execution strategies (hash-based joins and aggregations) can do a poor job distributing the computation. In this paper, we propose a two-phase execution strategy for numerical computations that are expressed relationally, as aggregated join trees (that is, expressed as a series of relational joins followed by an aggregation). In a pilot run, lineage information is collected; this lineage is used to optimally plan the computation at the level of individual records. Then, the computation is actually executed. We show experimentally that a relational system making use of this two-phase strategy can be an excellent platform for distributed ML computations.

The problem-focused processing of the information on foreign optoelectronic means

The relational model in which all data accessible to the user, is organised in the form of tables is put in a basis of construction of a database of optoelectronic means, and all operations over the data are reduced to operations over these tables. In a database the technology «client-server» is used. As the server of a control system database chooses relational system Firebird. Advantages given system database concern: the minimal requirements to the equipment, a wide spectrum a component and drivers for various environments of working out, possibility of service of the big databases and a great number of users. Such structure of construction of a database allows as to expand the list хранимой in it information without change of a code of the program, and not to limit subject domain only to the set groups of optoelectronic means. The structure of a relational automated database of optoelectronic devices (OED) is described, which allows you to store and change information about OED if necessary, select them in accordance with specified criteria, and conduct problem-oriented statistical processing of data on optoelectronic devices.

The elderly and quality in social services: standards, indicators, procedures and tools

The paper presents an inventory of standards, indicators, procedures and tools that ensure the assessment and monitoring of quality in elderly-oriented social services and proposes a synthetic analysis of the concept of “elderly people” as reflected in documents specific to the field of social assistance. Data analysis follows the classic stages of content analysis: inventory of standards, indicators, procedures and tools; standardization of the information contained in the aforementioned quality standards, classification into units of analysis, establishment of the main categories of analysis, coding and final analysis of the data. The information obtained was broken down into three categories: senior citizens in specific roles, the elderly in the relational system, this age group in the dynamics of integration. Each category resulting from the analysis provides a specific picture of the life dimensions of institutionalized seniors. The main conclusion is that the intervention of social workers in a quality management system can be correlated with these resulting dimensions, and one can start from these indicators when it comes to the elaboration of intervention techniques and tools.

Professional Values and Managerialist Practices: Values work by nurses in the emergency department

Interest in values work – the purposeful effort of actors to create, maintain and disrupt the values of organizations, professions and other institutions – is growing among scholars. We ask: How do frontline professionals engage in values work while enacting managerialist practices inside organizations? We investigate this question using a case study of nurses enacting managerialist practices associated with time-efficient work flow in a hospital emergency department in Australia. Our findings show that professionals engage in values work by categorizing the values of the profession and taking actions within the managerialist practice to (1) defend a superordinate value category, (2) contain erosion of a subordinate value category, and (3) integrate a basic value category. Our study brings attention to how multiple values complicate the processes of values work when particular values become implicated in organizational practices. Frontline professionals become motivated and take actions to accomplish values within a relational system of multiple values according to relative importance and relevance to the local context. Our study offers a way forward for understanding the performance of values work within the ‘new normal’ for professions in contemporary organizational contexts.

Democracy Against Labor Movement: Japan’s Anti-Labor Developmental State and Aftermaths

This paper investigates the labor-controlling orientation of the Japanese developmental state and its consequences today. Developmental state studies has given us a robust epistemological grid whereby we can make non-Western state formation intelligible. Yet, mainstream authors have tended to treat the working class as a mere appendage to state– business relations, relegating labor politics at the analysis of state– society relations. By using democratic Japan—a prime example of this sort of obfuscation—in combination with Marxian state theory, this paper outlines the difficulties, addresses them, and extends the scope of developmental state studies to labor. After identifying main tenets of the literature, the author constructs a theory of labor control as a stabilizer of relative state autonomy. The author applies this to Japanese labor movements since 1945 and interprets events and processes of labor oppression/regulation through which Japanese capitalism subsumed the working class under the aegis of the developmental state. Labor control, emerging out of an “exceptional state” (Poulantzas, 1974), evolved into a refined socio-relational system that insulated developmental goals from labor movements. This Japanese trajectory keenly mobilized big business and elite labor, which transformed labor control into a bilateral and then a tripartite league in defense of industrial policy and its deskilling/reskilling intervention. By the 1970s, this achieved the famous docility of Japanese labor. The historically constructed character of docile labor force was exploited once again when Japan made a neoliberal turn in its post-development phase.