RITUAL AKKATTERE SEBAGAI KEPERCAYAAN MASYARAKAT DI DESA TANA TOWA KECAMATAN KAJANG KABUPATEN BULUKUMBA

This study discusses the Akkattere ritual as a community belief in Tana Towa Village, Kajang District, Bulukumba Regency. The method used is a qualitative method. Data collection techniques used are Observation, Interview, and Dokumentation. In analyzin a data can be done by means pf data reduktion, data presentation, and drawing conclusions. It can be concluded that Akkattere is an activity in the form of a traditional party which includes hair cutting carried out by traditional stakeholders of the Tana Towa area. This ritual is a pair/message from their ancestors which is still being carried out. With the aim ofgetting a happiness in this worl and the here after. The implementation process also requires a very large cost. Akkattere also has no value if those who carry it out do dot have good behavior,

Infrastructure Cyber-Attack Awareness Training - Effective or Not?

The purpose of this study is to provide insight as to how infrastructure countermeasures awareness training will impact individuals dealing with a nationwide catastrophic cyber-attack. Can this awareness training lessen the psychological effect of an attack? This study showed no value for this type of training. Reading about such an attack, the subjects had lower technical optimism and cyber self-efficacy. Reading about infrastructure countermeasures, before or after reading about a cyber-attack, did not improve or maintain the subjects’ optimism and self-efficacy. A possible explanation is that emotional arousal may override or block rational thinking. Another explanation may be that a nationwide attack is towards the infrastructure and not the personal computer. Here the individual lacks any control. Future research needs to look at personal preparation and response training to see if it will help the psychological effects of a catastrophic cyber-attack.

KALANA IS THE ONLY SOURCE OF CREATION AND SOURCE OF ENERGY IN THIS UNIVERSE

One side, most of the researches going on Universe, Space, Black holes, white holes, development of technology etc. and on the other side world is ending due to pollution. The transparent media, to which I’m calling as “Kalana”, that exists during sunlight and disappears at night, is actually brighter then sunlight. But due to pollution, it is looking dark. Wherever pure Kalana exists, there sunlight or any other source of light or Energy have no value. As Pollution increase, darkness also increases and reduces the presence of Kalana. Kalana itself is the source of creation and source of Energy in this universe. Each and everything that exist in this universe is created from Kalana. The outcome of Universal arrangements in Kalana is called “truth”. Truth has its own significant value in our society and everyone wish to be truthful for peaceful life. This is the main reason that, our ancestor was always tried to follow the truth and had advance technology then today what we have. Today’s technologies are not based upon the principle of truth and hence everything has its own side effects

The Value Relevance of Earnings in the Presence of Earnings Management: Indonesia as Evidence

This study examines the influence of earnings management on the value relevance of earnings, that is, the value relevance of level and changes of earnings. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), comprising 606 observations. By using panel data regression, this study provides evidence that the level of earnings has no value relevance; conversely, changes in earnings have value relevance, indicating that earnings have less value relevance. Furthermore, the results of the relevance test of earnings value with the presence of earnings management show that the relevance of the value of the earnings level increases with the presence of earnings management; on the contrary, the relevance of earnings changes decreases with the presence of earnings management. Based on the value of earnings response coefficient, the impact of earnings management on the value relevance of level and changes of earnings appears to indicate that earnings management reduces the value relevance of earnings.

Introduction

Today, we are living in a world of globalised markets. Close to no value creation would be possible without the use of natural resources, more precisely primary commodities. The Sustainable Development (SD) agenda has become the universally accepted political agenda of our time. In view of the important challenges for global resource management, which will be elucidated throughout the course of this book, the field of Global Commodity Governance (GCG) has emerged over the past two decades. It describes a new turn in human history: towards a coordinated, transnational approach to regulating the complexities of commodity activity.

Pajak Pertambahan Nilai Yang Ditanggung Oleh Produser Film Dalam Negeri Dan Importir Film

Tujuan penelitian adalah memahami struktur biaya dan penghasilan produser film dalam negeri dan importir film, serta memahami beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri dan impotir film. Metode penelitian yang digunakan adalah studi literatur. Hasil penelitian menjelaskan bahwa struktur biaya produser film dalam negeri adalah biaya atas pemanfaatan jasa-jasa untuk memperlancar kegiatan produksi film yang termasuk dalam jasa-jasa yang dikenakan pajak pertambahan nilai. Struktur biaya importir film berupa harga produk dan bea masuk. Adapun struktur penghasilannya berupa pendapatan yang diperoleh dari bagi hasil dengan pengusaha bioskop atas penjualan tiket. Beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri adalah sebesar pajak masukannya karena tidak dapat dikreditkan. Tidak terdapat beban pajak pertambahan nilai yang harus ditanggung oleh importir film. Beban pajak berupa PPN yang merupakan pajak masukan bagi perusahaan importir film dapat dikreditkan dengan pajak keluarannya sehingga PPN yang harus dibayar nihil dan bukan lagi merupakan beban pajak bagi importir film. The purpose of this study is to understand the structure of costs and incomes of domestic film producers and film importers, as well as to understand the burden of value added tax borne by domestic film producers and film importers. The research method used is a literature study. The results of the study explain that the cost structure of domestic film producers is the cost of using services to facilitate film production activities which are included in services subject to value added tax. The cost structure of film importers is in the form of product prices and import duties. The income structure is in the form of income derived from profit sharing with cinema entrepreneurs on ticket sales. The value added tax burden borne by domestic film producers is equal to the input tax because it cannot be credited. There is no value added tax burden that must be borne by the film importer. The tax burden in the form of VAT which is an input tax for film importing companies can be credited with the output tax so that the VAT to be paid is nil and is no longer a tax burden for film importers.

The concept of “demand” and its derivatives in the modern scientific insurance discourse

In the scientific literature concepts such concepts as “demand for insurance”, “demand for insurance services”, “insurance demand”, “demand for insurance products”, etc. are often used. While being simple in their intuitive reading, they are in fact not as unambiguous as they may seem at first glance. Since there is a semantic conditionality of the meaning of a derived word by the values of its components and they are also not always well-established, then terminological uncertainty arises. The negative effect is enhanced by the permissible mixing of concepts with each other or the creation of scholastic multivariability. Quite often, the definition of demand as a category is given a characteristic of the level of demand, and without taking into account its dimension and type. Moreover, there are defects in the choice of definitions and the construction of definitions, the dominance of recursive definitions that have no value for the full disclosure of the meaning and content of the defined. The author concludes about the inadmissibility of taking liberties in the interpretation of significant concepts and terms, careful construction of new turns with their participation. The problem of using concepts without giving meaning to their scientific content is posed.

Knowledge has no value until it is shared: an empowering leadership perceptive

Purpose The effect of empowering leadership on knowledge sharing is well defined, but factors that stimulate employees for knowledge sharing are still limited. Therefore, this study aims to address to what extent empowering leadership is desirable to create a trustful and fair environment that is conducive for an employee’s knowledge sharing. Design/methodology/approach Through integration of social exchange, equity and uncertainty management theories develop a moderating mediating model that links empowering leadership to knowledge sharing. Three-wave data collection from the sample of 375 managers–subordinates’ dyads was done in Pakistan textile industries. Findings Hierarchal regression analysis and bootstrapping method were applied to test the hypotheses. The results indicate that affective trust partially mediates the relationship between empowering leadership and knowledge sharing. More especially, the findings demonstrate that the relationship between empowering leadership and knowledge sharing becomes strong with high level of distributive and procedural justices. Practical implications This research study uses empowering leadership as a proposed motivational pathway for stimulating employee’s knowledge sharing through development of affective trust and buffering effect of distributive and procedural justices. Originality/value Most of previous research in knowledge sharing just cynosure organizational-level elements like leadership and organizational justices but deteriorate individual factors like trust. Therefore, this study will combine both organizational- and individual-level factors for urging employees for knowledge sharing.

Les invalides dans la littérature juridique, autour des représentations de la dette patriotique

he function of poetry is to express what cannot be apprehended without the thickness of the lived, to reveal, denounce or celebrate. It thus humanizes the overly bureaucratic taxonomies or classifications of forensic medicine and standards. The poetry of law allows a linguistic humanity where disability or dependence is the other of ourselves. The idea of the recognition of fragility and otherness; of the right to compensation was in no way the order of evidence for the wounded and disabled of war. The asylum for the disabled was a place of military discipline before becoming a place of reception and care. The pension was a reward of no value other than military before it had any economic value. Indeed, the poetry of law has pitted the party of the debt of blood and patriotic debt against that of the debt of the nation and the sacred debt of protection for the guardians of the City. It is this sacred debt that the nation owes that has to be put into perspective in this article. Of this debt which it is impossible to liquidate without extra care and humanity because it is irretrievably more than a debt.

Evaluation of the antioxidant activity from bovine serum albumin protein fractions

Objective: Evaluate the antioxidant activity of protein fractions obtained from (bovine serum albumin) BSA protein hydrolysates. Design / methodology / approach: Bioinformatics tools, such as the NCBI database, were used to search for primary sequences of BSA proteins. The methodology included a prediction of peptides with antioxidant activity through various bioinformatics servers. The antioxidant activity was determined by different methods. Statistical analysis was performed to evaluate possible significant differences using the Student Newman Keulls test for group comparison. Results: Through in silica hydrolysis the following peptides were found: valine-alanine-phenylalanine (VAF), lysine-tryptophan (KW), phenylalanine-tyrosine (FY), alanine-proline (AP), among others that may have antioxidant activity. The results showed that the fraction <1 kDa hydrolyzed with chymotrypsin, this fraction showed 84% copper chelation, 61% iron chelation, while 75% inhibition of the DPPH radical. In the case of the fraction <1 kDa hydrolyzed with pepsin, it only showed 16% iron chelation, while in the other methods no value was detected. Study limitations / implications: The enzyme used for enzymatic hydrolysis generates low degrees of hydrolysis and generates oligopeptide dipeptides that may not be as like some of the tested methods, in addition to the protein concentration in the fraction <1 kDa with pepsin it had very low values that could not be detected by some antioxidant methods. Findings / conclusions: The antioxidant activity of the <1 kDa fraction obtained with chymotrypsin showed greater antioxidant and chelating activity, compared to the <1 kDa fraction obtained with pepsin. However, at the concentration of 2% and 5% fluctuations are observed in both fractions, because probably the composition of amino acids that is present in both fractions determines the activity in each of the tested methods