Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
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PENGARUH PRUDENCE TERHADAP ASIMETRI INFORMASI DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA INDEXS LQ45 YANG TERDAFTAR DI BEI
No full textAbstractThe purpose of this research was to examine 1) the influence of prudence to the information asymmetry, 2) the effect of the earning quality as a moderating variable between prudence with information asymmetry. The research object was the ILQ45 company listed on the Indonesia Stock Exchange (BEI) for 3 years (2013-2015). Samples were 70 companies. The sampling technique used purposive sampling. Data were analyzed using SPSS 22.0 for Windows that consists of two types of analyze are multiple linier regression and analyze are Simple linier regression. Testing the hypothesis in this test using the t test, F test and coefficient of determination. Based on test result found that the prudence variable has no effect on information asymmetry. But prudence and moderating variables earning quality has effect towards the information asymmetry.Keywords: prudence, information asymmetry, earning quality, bid ask spread
Analisis Pengaruh Kompetensi Dosen Terhadap Preferensi Mahasiswa Pada Profesi Akuntan (Studi Kasus Pada PTS Di Surakarta)
Get PDFThis study aims to determine the effect of capabilities of lecturers (teachers) that can affect student preferences in the profession as an accountant. Benefits of the research was to determine the factors of capabilities that can make the students make the selection of the accounting profession. Factors capability in terms of the competence of lecturers (the questionnaire can be processed. Testing the validity, reliability and classical assumption produce reliable data for use in the research model. The model was tested using multiple regression techniques (multiple regresion).The results of the research that is of no significance of factors of capability of lecturers consisting of pedagogical competence, personal competence, social competence and professional competence of the students choose the profession as an accountant. It can be said that the great competence of lecturers can not lead students to choose accounting profession.As a research suggestion would be better if there is a variable in the factor of competence with a preference in the selection of the profession by students.teachers) under Law No. 14 of 2005 which is pedagogical, personal competence, social competence and professional competence.This study collected data relating to the object to be used as a sample that is data on PTS Surakarta students who take the program S1 Accounting. Observation and questionnaires conducted with 100 questionnaires with a return rate of 100% and all the results of Keywords: capability, lecturers, preference, profession, accountant
Social and individual antecedents of adolescent-onset conduct problem behaviour
No full textThis chapter examines the developmental patterns of Dutch adolescents' conduct problem involvement. Clinical diagnoses of conduct disorder refer to the most severe cases but will not apply to the large group of children and adolescents who infrequently or for a short amount of time engage in minor forms of conduct problem behaviour. Developmental patterns of conduct problems, criminal involvement, delinquency and similar concepts are often examined with semiparametric and growth mixture modelling techniques. Beginning with factors most proximal to the adolescent, the chapter examines the roles of gender, pubertal development and temperament in distinguishing adolescent-onset conduct problems from persistent high and stable low trajectories. Several studies have identified risk factors for the early-onset (life-course) persistent (EOP/LCP) trajectory but less is known about distinct antecedents of conduct problems that are specific to the adolescent-limited/adolescent-onset (AL/AO) trajectory. Thus, the key objective of this study was to examine previously studied individual, social and demographic risk factors as predictors of the AL/AO trajectory
Psychosocial functioning in first-episode psychosis and associations with neurocognition, social cognition, psychotic and affective symptoms
No full textAim: Most studies on the determinants of psychosocial functioning in first-episode psychosis used few predictors. This study examines the effects of multiple cognitive domains and multiple symptoms on psychosocial functioning.Methods: A total of 162 patients with a first-episode psychosis were assessed within 3 months after referral to an early psychosis treatment department. Four psychopathological subdomains (positive and negative symptoms, depression and anxiety) and five subdomains of psychosocial functioning (work/study, relationships, self-care, disturbing behaviour and general psychosocial functioning) were measured. Neurocognitive and social cognitive factors were identified through principal component analyses (PCA) of a 15-measure cognitive battery. Stepwise backward regression models were computed to identify the determinants of psychosocial functioning.Results: The three neurocognitive and four social cognitive factors identified through PCA were largely independent of psychopathology. The strongest associations were between cognitive factors and anxiety. Higher levels of negative symptoms, poor general neurocognition and poor general social cognition showed strongest associations with impaired psychosocial functioning, followed by low verbal processing speed and low emotion processing speed. Together, these factors accounted for 39.4% of the variance in psychosocial functioning.Conclusions: The results suggest that negative symptoms, impaired neurocognition and poor social cognition are related to psychosocial problems in patients with first-episode psychosis. None of the affective or positive symptoms had a marked impact on psychosocial functioning.</p
Residential child and youth care in the Netherlands:Current practices and future perspectives
No full textPen picture accounts of four young people in the Netherlands’ care system help to focus attention on the needs of young people and their families. This also highlights issues facing the Dutch care system and how it is organised and funded. In one of the world’s most densely populated countries, the child protection and welfare system in the Netherlands focuses on family preservation and community-based interventions. However, the number of young people in out-of-home care facilities has increased over the past decade and a half. The New Act on Care for Children and Young People which came into effect in 2015 has made far-reaching changes to Dutch child and youth care policy, and administrative and financial practices that are now re-located to municipalities
Sodium restriction potentiates the renoprotective effects of combined vitamin D receptor activation and angiotensin-converting enzyme inhibition in established proteinuric nephropathy
No full textBACKGROUND: Renin-angiotensin-aldosterone system (RAAS) blockade provides renoprotective effects in chronic kidney disease (CKD); yet progressive renal function loss remains common. Dietary sodium restriction potentiates the renoprotective effects of RAAS blockade. Vitamin D receptor activator (VDRA) treatment reduces proteinuria, inflammation and fibrosis, but whether these effects depend on sodium intake has not been studied. We hypothesized that the renoprotective effects of VDRA treatment, with or without RAAS blockade, are modulated by sodium intake.METHODS: Six weeks after the induction of adriamycin nephrosis in Wistar rats, i.e. with established proteinuria, animals were treated with the VDRA paricalcitol, lisinopril, the combination, or vehicle; each treatment was given during either a high- (2% NaCl) or a low-sodium (0.05% NaCl) diet for 6 weeks. We assessed proteinuria, blood pressure, renal macrophage accumulation and renal expression of the pre-fibrotic marker alpha-smooth muscle actin (α-SMA) at the end of the treatment.RESULTS: Both paricalcitol and lisinopril individually, as well as in combination, reduced proteinuria and glomerular and interstitial inflammation during a low-sodium diet, but not during a high-sodium diet. All interventions also reduced focal glomerulosclerosis and interstitial expression of α-SMA during the low-sodium diet, while similar trends were observed during the high-sodium diet. The renoprotective effects of paricalcitol were not accompanied by blood pressure reduction. As proteinuria was already abolished by lisinopril during the low-sodium diet, the addition of paricalcitol had no further effect on proteinuria or downstream inflammatory or pre-fibrotic changes.CONCLUSION: The renoprotective effects of the VDRA paricalcitol are blood pressure independent but do depend on dietary sodium status. The combination of RAAS blockade, dietary sodium restriction and VDRA may be a promising intervention to further retard renal function loss in CKD.</p
Time-to-treatment of mental disorders in a community sample of Dutch adolescents. A TRAILS study
No full textAims. Timely recognition and treatment of mental disorders with an onset in childhood and adolescence is paramount, as these are characterized by greater severity and longer persistence than disorders with an onset in adulthood. Studies examining time-to-treatment, also referred to as treatment delay, duration of untreated illness or latency to treatment, and defined as the time between disorder onset and initial treatment contact, are sparse and all based on adult samples. The aim of this study was to describe time-to-treatment and its correlates for any health care professional (any care) and secondary mental health care (secondary care), for a broad range of mental disorders, in adolescents.Methods. Data from the Dutch community-based cohort study TRacking Adolescents' Individual Lives Survey (TRAILS; N = 2230) were used. The Composite International Diagnostic Interview (CIDI) was administered to assess DSM-IV disorders, the age of onset, and the age of initial treatment contact with any health care professional in 1584 adolescents of 18-20 years old. In total 43% of the adolescents (n = 675) were diagnosed with a lifetime DSM-IV disorder. The age of initial treatment contact with secondary care was based on administrative records from 321 adolescents without a disorder onset before the age of 10. Descriptive statistics, cumulative lifetime probability plots, and Cox regression analyses were used analyze time-to-treatment.Results. The proportion of adolescents who reported lifetime treatment contact with any care varied from 15% for alcohol dependence to 82% for dysthymia. Regarding secondary care, proportions of lifetime treatment contact were lower for mood disorders and higher for substance dependence. Time-to-treatment for any care varied considerably between and within diagnostic classes. The probability of lifetime treatment contact for mood disorders was above 90%, whereas for other mental disorders this was substantially lower. An earlier age of onset predicted a longer, and the presence of a co-morbid mood disorder predicted a shorter time-to-treatment in general. Disorder severity predicted a shorter time-to-treatment for any care, but not for secondary care. Time-to-treatment for secondary care was shorter for adolescents from low and middle socioeconomic background than for adolescents from a high socioeconomic background.Conclusion. Although the time-to-treatment was shorter for adolescents than for adults, it was still substantial, and the overall patterns were remarkably similar to those found in adults. Efforts to reduce time-to-treatment should therefore be aimed at children and adolescents. Future research should address mechanisms underlying time-to-treatment and its consequences for early-onset disorders in particular.</p
Teaching Historical Contextualization:The Construction of a Reliable Observation Instrument
No full textSince the 1970s, many observation instruments have been constructed to map teachers’ general pedagogic competencies. However, few of these instruments focus on teachers’ subject-specific competencies. This study presents the development of the Framework for Analyzing the Teaching of Historical Contextualization (FAT-HC). This high-inference observation instrument focuses on history teachers’ competency in promoting historical contextualization in classrooms. The results of the study demonstrate the instrument’s content validity. Generalizability studies were conducted to further assess the instrument’s dimensionality and reliability by decomposing the instrument’s variance. A large proportion of the variance was explained by differences between observed teachers, and a small proportion of the variance was explained by lessons and observers, demonstrating the instrument’s reliability. Furthermore, a decision study was conducted to determine the optimal number of observers and lessons needed for a reliable scoring design. The developed instrument could be used to gain greater insight into history teachers’ subject-specific competencies and to focus teacher professionalization on teachers’ specific needs
