The Problems of Accounting in a Public Institution: The Case of Slovenia

In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.public institution, benefits, costs, effects, Accounting Act, Slovenian Accounting Standards, International Public Sector Accounting Standards, accrual principle

Atoms in boxes: from confined atoms to electron-atom scattering

We show that both confined atoms and electron-atom scattering can be described by a unified basis set method. The central idea behind this method is to place the atom inside a hard potential sphere, enforced by a standard Slater type basis set multiplied by a cutoff factor. For confined atoms, where the wall is placed close to the atomic nucleus, we show how the energy of the highest occupied atomic orbital and the static polarizability of helium and neon atoms evolve with the confinement radius. To our knowledge, these are the first confined atom polarizability calculations that include correlation, through the use of time-dependent density-functional theory. By placing the atom in a large spherical box, with a wall outside the electron density, we obtain scattering phase shifts using a recently developed method [M. van Faassen, A. Wasserman, E. Engel, F. Zhang, and K. Burke, Phys. Rev. Lett. {\bf 99}, 043005 (2007)]. We show that the basis set method gives identical results to previously obtained phase shifts for $e$-H and $e$-He${}^{+}$ scattering.Comment: 8 pages, 6 figures, submitted to Journal of Chemical Physic

Real-Time Search in the Laboratory and the Market

While widely accepted models of labor market search imply a constant reservation wage policy, the empirical evidence strongly suggests that reservation wages decline over the duration of a search spell. This paper reports the results of the first real-time search laboratory experiment. The controlled environment that subjects face is stationary, and the payoff-maximizing reservation wage is constant. Nevertheless, subjects' reservation wags decline sharply over time. We investigate two hypotheses to explain this decline: 1) searchers respond to the stock of accruing search costs, and 2) searchers experience nonstationary subjective costs of time spent searching. Our data support the latter hypothesis, and we substantiate this conclusion both experimentally and econometrically.Job Search; Reservation Wage; Experiment

STUDY ETHNOMATHEMATICS: MENGUNGKAP IDE MATEMATIS PADA PENANAMAN DAN PEMBUATAN BERAS SINGKONG MASYARAKAT ADAT CIREUNDEU

Penelitian ini bertujuan untuk menunjukkan adanya keterkaitan antara matematika dengan budaya. Hal ini dikarenakan adanya opini masyarakat umum yang menganggap matematika tidak ada kaitannya dengan budaya. Pada dasarnya study ethnomathematics merupakan sebuah kajian terhadap budaya suatu kelompok yang dipandang sebagai suatu yang matematis. Penelitian ini dilakukan di Kampung Cireundeu, kota Cimahi, Jawa Barat. Masyarakat adat Cireundeu dikenal dengan ketahanan pangannya. Masyarakat adat Cireundeu mengonsumsi singkong sebagai bahan makanan pokok, hal ini dikarenakan adanya aturan adat yang melarang mengonsumsi beras yang berasal dari padi beserta olahannya. Sehingga fokus penelitian ini adalah mengungkap ide matematis pada penanaman dan pembuatan beras singkong yang dilakukan masyarakat adat Cireundeu. Untuk mendalami budaya masyarakat adat Cireundeu, penelitian ini menggunakan study ethnomathematics melalui pendekatan kualitatif dengan metode ethnography. Pengumpulan data yang dilakukan penelitian ini dengan observasi, wawancara dan studi dokumentasi. Hasil temuan dari penelitian ini adalah mengungkap adanya ide matematis yang digunakan oleh masyarakat adat Cireundeu yaitu penggunaan barisan bilangan pada pola tanam penanaman singkong dan mengungkap hasil olahan singkong dengan pandangan matematika. Hasil temuan lainnya adalah sebuah model matematika untuk mengakomodasi penanaman batang singkong. Kata Kunci : Study Ethnomathematics, masyarakat adat Cireundeu, Singkong. This study aims to show the relationship between mathematics and culture. This is because there is a mistake on public opinion that considers mathematics has nothing to do with culture. Basically ethnomathematics study is a study that examines the mathematical ideas contained in the culture of a society. This research was conducted in Cireundeu Village, Cimahi, West Java. The people of Cireundeu are known for their food security. They are able to meet their food needs without deficiency. Due to the customary rules that forbid eating rice originating from paddy and its processed products, they consume cassava as a staple food. So the focus of this study is revealing mathematical ideas on the cultivation and production of cassava rice done by the people of Cireundeu. To explore the traditional culture of Cireundeu, this study used ethnomathematics study through a qualitative approach with ethnographic methods. Data collection was conducted in this research through observation, interviews and documentation. The findings of this study is to reveal the existence of mathematical ideas used by the people of Cireundeu which are the use of sequence of numbers in the cropping pattern in planting cassava and uncover the product of processed cassava with a view of mathematics. Other findings is a mathematical model to accommodate the planting of cassava stems. Keywords : Ethnomathematics study, people of Cireundeu, cassav

A New Test of Borrowing Constraints for Education

We discuss a simple model in which parents and children make investments in the children’s education, investments for other purposes, and parents can transfer cash to their children. We show that for an identifiable set of parent-child pairs, parents will rationally under-invest in their child’s education. For these parent-child pairs, additional financial aid will increase educational attainment. The model highlights an important feature of higher education finance, the "expected family contribution" (EFC) that is based on income, assets, and other factors. The EFC is neither legally guaranteed nor universally offered: Our model identifies the set of families that are disproportionately likely to not provide their full EFC. Using a common proxy for financial aid, we show, in data from the Health and Retirement Study, that financial aid increases the educational attainment of children whose families are disproportionately likely to under-invest in education. Financial aid has no effect on the educational attainment of children in other families. The theory and empirical evidence identifies a set of children who face quantitatively important borrowing constraints for higher education.

PENGARUH HERITAGE TOURISM PRODUCT TERHADAP KEPUTUSAN BERKUNJUNG KE TAMAN SARI GUA SUNYARAGI KOTA CIREBON (Survei pada wisatawan nusantara yang berkunjung ke Taman Sari Gua Sunyaragi)

Pariwisata telah menjadi bagian gaya hidup saat ini. Tingginya minat seseorang melakukan wisata menjadikan industri pariwisata sangat berperan penting dalam pertumbuhan ekonomi suatu negara. Situs heritage berupa alam, budaya, maupun bangunan merupakan bagian utama dalam atraksi pariwisata yang dapat menarik wisatawan untuk datang berkunjung, salah satunya yaitu Taman Sari Gua Sunyaragi yang merupakan ikon wisata heritage di Kota Cirebon. Sebagai daya atraksi wisata heritage, Taman Sari Gua Sunyaragi mengalami penurunan presentase jumlah wisatawan. Dalam upaya meningkatkan jumlah kunjungan, pihak pengelola menggunakan strategi heritage tourism product. Sehingga penelitian ini merumuskan masalah mengenai gambaran heritage tourism product, gambaran keputusan berkunjung dan pengaruh heritage tourism product terhadap keputusan berkunjung. Heritage tourism product Taman Sari Gua Sunyaragi menawarkan cerita sejarah pembangunan gua dan keunikan gua pada masa lampau. Dalam penelitian heritage tourism product variabel bebas (X) yaitu physical, functional, dan symbol, sedangkan variabel terikat (Y) keputusan berkunjung. Jenis penelitian ini adalah penelitian deskriptif verifikatif dan metode pengambilan sampel yaitu systematic random sampling dengan sampel berjumlah 100 wisatawan nusantara. Teknik analisis data dan uji hipotesis mengunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa gambaran heritage tourism product menurut tanggapan responden memperoleh kategori baik dengan sub variabel yang memiliki nilai tertinggi yaitu symbol. Gambaran keputusan berkunjung memperoleh kategori tidak baik dengan sub variabel yang memiliki nilai tertinggi yaitu pada pemilihan saluran kunjungan. Hasil perhitungan regresi linear berganda menunjukan bahwa heritage tourism product mempengaruhi keputusan berkunjung ke Taman Sari Gua Sunyaragi. ---------- At this moment the tourism has become lifestyle. The high people who interest going to do tourism made the tourism industry are being important in the growing economic of a country. A heritage site are the nature and cultural legacy, it is a major part of tourists attraction, that can attract tourist to visit, the one of iconic heritage tourists attraction in the city of Cirebon is Taman Sari Gua Sunyaragi. As a heritage attraction,Taman Sari Gua Sunyaragi descreased the percentage of the number visitor. To increase number of visit’s Taman Sari Gua Sunyaragi, they using a heritage tourism product’s strategy. This research to formulate the problem of heritage tourism product overview, visits decision, and the effect of heritage tourism product to visits decision. Heritage tourism produc’s Taman Sari Gua Sunyaragi offer a historical stories about build a cave and the uniqness of the cave in the past. Heritage tourism product is an independent variable (X) is physical, functional, and symbol, and dependent variable (Y) is visits decision. This type of research is descriptive verification and sampling method used is systematic random sampling with a sample size of 100 tourists. Techniques of data analysis and hypothesis testing used is multiple linear regression analysis. The results showed, the image of heritage tourism product according to respondents to obtain both categories with sub variables that have the highest value of the symbol. The image of visits decision obtaining the category is not well with sub variabel that have the highest value of dealer decision. Multiple linear regression calculattion result showed tahta the heritage tourism product affect visits decision to Taman Sari Gua Sunyarag

PENERAPAN MEDIA PEMBELAJARAN BERBASIS MULTIMEDIA INTERAKTIF PADA MATA PELAJARAN MENGGAMBAR DENGAN PERANGKAT LUNAK DI SMK NEGERI 1 SUMEDANG : Penelitian Tindakan Kelas Pada Kelas XI TGB 1 SMKN 1 Sumedang Semester Genap Tahun Ajaran 2014/2015

Proses pembelajaran yang terjadi pada siswa SMK Teknik Gambar Bangunan cenderung satu arah dan menjadikan guru sebagai satu-satunya media dalam proses belajar, sehingga proses pembelajaran menjadi tidak efektif dan tidak optimal bagi siswa dalam memahami materi ajar. Upaya untuk mengatasi masalah tersebut adalah dengan menerapkan media pembelajaran baru pada proses pembelajaran yaitu media pembelajaran berbasis multimedia interaktif. Tujuan dari penelitian ini untuk mengetahui penerapan media belajar berbasis multimedia interaktif dan ketercapaian hasil belajar siswa pada mata pelajaran Menggambar dengan Perangkat Lunak kelas XI TGB1 SMKN 1 Sumedang. Metode penelitian yang digunakan pada penelitian ini adalah penelitian tindakan kelas model Mc Kemmis & Taggart, penelitian ini dilakukan 4 siklus, setiap siklus terdiri dari: perencanaan, pelaksanaan & observasi, dan refleksi. Teknis analisis data yang digunakan teknis analisis data deskriptif pada lembar observasi, dan statistik sederhana pada hasil belajar siswa. Hasil dari penelitian ini menunjukan bahwa penerapan media pembelajaran berbasis multimedia interaktif dapat meningkatkan hasil belajar siswa. Hal tersebut terlihat persentase ketuntasan belajar siswa, siklus ke-1 ranah kognitif 86,21% dan ranah psikomotorik 75,86%, dengan nilai rata-rata siswa termasuk kriteria “Baik ”. Siklus ke-2 ranah kognitif 55,17% dan ranah psikomotorik 17,24%, dengan rata-rata nilai termasuk kriteria “Cukup”. Siklus ke-3 ranah kognitif 86,21% dan ranah psikomotorik 79,31% dengan rata-rata nilai termasuk kriteria “Baik”. Siklus ke-4 ranah kognitif dan psikomotorik 96,55% dengan rata-rata nilai termasuk kriteria “Sangat Baik”. Terjadi penurunan pada siklus ke-2 disebabkan oleh beberapa faktor, baik teknis maupun non-teknis. Penerapan media pembelajaran berbasis multimedia interaktif juga dapat meningkatan partisipasi belajar siswa saat proses pembelajaran berlangsung. Kata kunci: Penelitian Tindakan Kelas, Media Pembelajaran, Multimedia Interaktif, Hasil Belajar, Menggambar dengan Perangkat Lunak Learning process that applied to students at Vocational High School of building design technique program has tendency to one particular direction that leads teachers to the point at which they become the only one media in learning process. Consequently, learning process remains ineffective and less optimal for students to understand study materials. One of ways how to cope with such issue is provide learning media in the basis on interactive multimedia. The purpose of this study is to make an overview of the application of interactive multimedia based learning media with a field study of software design for eleventh graders of TBGI program at Sumedang Vocational High School Number One. This research utilized Mc Kemmis & Taggart’s model of classroom action research, and it was undergone within 4 cycles, every one of which consisted of: planning, action, observation, and reflection. Technical data analysis that was used in this study was descriptive data analysis based on observation form, and simple statistic with data from the result of students’ study. The underline of this study points out that the application of learning media in the basis on interactive multimedia is capable of increasing student’s study result. It becomes more implicit by the percentage of students’ passing of study, which was up to 86, 21% in cognitive term and 75, 6% in psychomotor term. Accordingly, it was grouped into High criteria. In the second cycle, the percentage of students’ passing of study reached up to 55, 17% in cognitive term, and in comparison, the percentage reached up to 17, 24% in psychomotor term with the average value indicating Moderate criteria. In the following cycle, students’ passing of study was grouped into High criteria with the percentage of 86, 21% in cognitive term and of 79, 31% in psychomotor one. In the last cycle, the percentage of students’ passing of study in both cognitive and psychomotor terms was up to 96, 55%, which indicated Extremely High criteria. The occurrence of decreasing in students’ passing of study might have been due to several overriding factors, might that have been technical of non-technical ones. The application of learning media based on interactive multimedia has capability of increasing students’ learning participation during process of learning. Keyword: Classroom Action Research, Learning media, Interactive media, study result, software design

Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Ndonesia (BEI) Pada Tahun 2008-2010

This thesis aims to examine the factors that affect the capital structure of the manufacturing companies listed on the Stock Exchange in 2008-2010. The population in this study are all manufacture company listed on the Indonesia Stock Exchange during the years 2008-2010. Sampling was purposive sampling method. Based on the criteria set number of samples acquired 60 companies. The method of analysis used is multiple regression analysis with the classical assumption test first. The results showed that the structure of assets, operating leverage, no significant effect on the growth of the capital structure. Meanwhile, profitability, liquidity significantly influence capital structure