Effect of Fair Value Based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

Effect of Fair Value based on IFRS 13 on the Qualitative Characteristics of Accounting Information

The aim of the study to investigate the effect and relationship between accounting of fair value according to the standard of (IFRS13) and the qualitative characteristics of accounting information. The fair value made a good contribution in the field of accounting thought because it faced the deficiency in the principle of historical cost, which was subjected to many criticisms. The researcher designed a questionnaire, where the number of the valid questionnaires was 135. The sample was distributed according to demographic variables (academic achievement, educational qualification, and years of experience). The researcher found through statistical analysis that there is a positive significant relation between the standard of fair value (IFRS13) and the qualitative characteristics of the accounting information. Also, there is an effect of IFRS13 on qualitative characteristics.

HUBUNGAN ANTARA KEBERMAKNAAN KERJA DENGAN KOMITMEN ORGANISASI

This research aimed to knew the relationship between meaningful work and organizational commitment. The participants of this study consisted of 52 partisipants. The hypothesis in this research was the existence of a positive significant relation between meaningful work and organizational commitment. Measurement instruments in this research was a Work and Meaning Inventory by Steger, Dik, and Duffy (2012) and Organizational Commitment Questionnaire by Meyer and Allen (1990). Data analysis technique used Product Moment Correlation by Karl Pearson and helped by SPSS ver 16.00 for Windows. The result in this research found there was a positive and significance correlation between meaningful work and organizational commitment that r = 0,442 with a significance of p = 0,001 (P<0,005) which meant with higher meaningful work, the organizatinal commitment would be high. Otherwise with lower meaningful work, organizational commitment would be low.

Development of Correlation between Cost of Canal Base Small Hydro Power Scheme and Rated Power

Paper With the correlation, relationship between different variables can be found out. The objective of research is to develop correlation between cost of canal based small hydro power scheme and rated power. For correlation development, four canal fall locations of Sakarda and four canal fall locations of Ranoli branch canal have been considered. Correlation has been developed using regression analysis, and the developed model is validated with T-test method. After designing of hydro power components, cost of small hydro power (variable) has been estimated using current market rates. Small hydro power components are designed as per Indian Standard guidelines. As a result coefficient of determination found is 0.856, which shows that there is a positive significant relation between both the variables (cost of canal based small hydro power scheme and rated power). Developed correlation is validated using T-test. T-test was carried out for confidence level of 95 % and 99 %. From the results of T-test, finally it is concluded that regression is significant and developed correlation can be use to find out cost of canal base hydro power scheme.

Examination on the Effect of Learning Strategies on Physical Education and Sports Teacher Candidates and Their Motivation of Curiosity and Levels of Exploration

The puropose of this study is to examine the effect of learning strategies on physical education candidates and their motivation of curiosity and levels of exploration. In accordance with this purpose, the study group is formed by the randomly chosen senior year students of Erciyes, Ömer Halisdemir, Aksaray, Dumlupınar, Gaziantep, Fırat, Selçuk, Ahi Evran, Hacı Bektaşi Veli universities’ Physical Education and Sports Teacher department. Motivated Strategies for Learning Questionnaire, MSLQ (Büyüköztürk, Akgün, Özkahveci and Demirel, 2004), Curiosity and Exploration Inventory-II, CEI (Kashdan et al. 2009) and the ‘Personal Information Form’ which was prepared by the researcher are used in order to collect data in the research. In order to put forth the relation between the scores that were gathered from the scales, Pearson Product-Moment Correlation Coefficient analysis (r) and to determine whether the scores that were gathered are predictive or not Multiple Regression Analysis was applied (β). From the curiosity and exploration sub dimensions, a positive significant relation is found between flexibility and motivation. Furthermore, a positive significant relation is determined between accepting the uncertainty sub-dimension and motivation. A great deal of positive relation is found between the total rates of curiosity and exploration and level of motivation. While there is a positive significant relation between the curiosity and exploration and learning strategies with flexibility, a positive significant relation between accepting the uncertainty sub-dimension and learning strategies is determined too. A positive significant relation is also found between total rates of curiosity and exploration and the use of learning strategies.

The Impact of Intellectual Capital on Firm Performance of the Turkish Real Estate Companies Before and After the Crisis

Purpose- The main purpose of this study is to find the impact of intellectual capital on firm performance of real estate companies listed in Borsa Istanbul, using data of 27 listed companies over the period 2004-2015. Value Added Intellectual Coefficient (VAIC) method is utilized as a measure of intellectual capital (IC). Methodology- An OLS regression is used to examine the impact of intellectual capital (VAIC); Human capital efficiency (HCE), Structural capital efficiency (SCE), and Capital employed efficiency (CEE) on market, productivity, and financial performance. Findings- The findings show that SCE consider as a key role of value creation in real estate companies where has a positive significant relation with MB, ROE, and EPS before the crisis and with ROA and ROE after the crisis. HCE show a positive significant relation with ROA and ROE before the crisis and a negative significant association with MBand ATO after the crisis. CEE show a negative significant impact on ATO after the crisis. VAIC shows a significant positive impact on ROA, ROE, and EPS before the crisis, while it has the same relation with ROE after the crisis. Conclusion- Although the good result of using intellectual capital for value creation, real estate Turkish companies still weakly depend on its intellectual capital.

ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT FERTILITAS DI KOTA PARIAMAN

: Increase of population will in indirectly cause the effect, either positive or negative effects. Increase of population in Pariaman City caused by high levels of fertility. The purpose of this research is to analyze the factors which affect the fertility in Pariaman City. Based on the result of research show that there is a negative significant relation of first age marriage (X1) with fertility, there is a negative significant relation of level of maternal education (X2) with fertility. And there is a positive not significant relation of employment maternal status (X3) with fertility, relation of level of income (X4) with fertility is a positive not significant. Relation of Education level head of household (X5) with fertility is a positive not significant. And there is a positive significant relation of field efforts of the head of household (X6) with fertility. So based on the results of research required make sure increased education and income - generating job, a better and more adequate field efforts in Pariaman City so that all family members can acquire a decent life and health.

Fathers taking paternity leave in spain: which characteristics foster and which hampers the use of paternity leave?

There have been important changes in many European countries regarding parenting policy-making (OECD 2011). Paternity leave is one of this measures that have been implemented or developed in the last years. The Spanish paternity leave consists of fifteen days off-work fully paid after childbirth. Due to its recent implementation in 2007 we still do not know the percentage of paternity leave-takers and which factors foster the use of paternity leave. The aim of this paper is to evaluate which factors foster or constrain the use of paternity leave in Spain. Through a dataset of four thousand people, of which six hundred are potential paternity leave-takers, we have analysed which are the effects that working conditions, education, and gender role values have on the use of paternity leave. Our main findings are that being self-employed hampers fathers from taking paternity leave and having egalitarian roles related to childcare and family-oriented values have a positive significant relation with the use of paternity leave in Spain.