19 research outputs found
La fécondité des hommes : niveaux, déterminants et dynamiques en contexte de mutations socio-économiques au Ghana, au Sénégal et en République démocratique du Congo
No full textThe study of fertility remains anchored around an idealised vision of the couple and the assumption that women's and men's reproductive plans, interests and behaviour are in line. This tends to obscure the singularities of male reproductive behaviour in African societies where men's aspirations, behaviours and fertility goals differ from those of women. This thesis examines male fertility in a context where social consideration and the affirmation of men's masculinity are partly based on the contours of their fertility and their ability to care for their families. It is based on the idea that the socio-economic changes observed in recent decades are delaying fatherhood. They slow down the expansion of men's families and do not allow them to reach the ideal number of children they wish to have. By placing the male component of fertility in the context of family dynamics in African cities, the thesis aims to analyze the levels, determinants and dynamics of male fertility in contrasted societies. It uses a combination of biographical and cross-sectional quantitative approaches and qualitative approaches. Overall, while urban integration difficulties affect men's reproductive lives, the patterns and magnitude of fertility change vary according to the flexibility of social norms and practices in different societies.(POLS - Sciences politiques et sociales) -- UCL, 202
Fatherhood in Sub-Saharan Africa. Patterns, Trends and Differentials in Men’s Age at First Birth
No full textEffect of rice husk ash mass on sustainability pyrolysis zone of fixed bed downdraft gasifier with capacity of 10 kg/hour
No full textAn exploratory spatial analysis of geographical inequalities of birth intervals among young women in the Democratic Republic of Congo (DRC) : a cross-sectional study
No full textBackground:
The length of time between two successive live births (birth interval), is associated with child survival in the developing world. Short birth intervals (<24 months) contribute to infant and child mortality risks. Contraceptive use contributes to a reduction in short birth intervals, but evidence is lacking in the DRC. We aimed to investigate the proportion of short birth intervals at the provincial level among young women in the DRC.
Methods:
Data from the Demographic and Health Survey undertaken in the DRC in 2007 were analyzed. Logistic regression and Bayesian geo-additive models were used to explain provincial inequalities in short birth intervals among women of reproductive age and young women. Posterior odds ratio (OR) and 95% credible region (CR) were estimated via Markov chain Monte Carlo (MCMC) techniques. Posterior spatial effects and the associated posterior probability maps were produced at the provincial-level to highlight provinces with a significant higher risk of short birth interval.
Results:
The overall proportion of short birth intervals among all women of reproductive age (15–49 years) and young women (15–24 years) were 30.2% and 38.7% respectively. In multivariate Bayesian geo-additive regression analyses, among the whole sample of women, living in rural areas [OR = 1.07, 95% CR: (0.97, 1.17)], exclusive breastfeeding [1.08 (1.00, 1.17)] and women with primary education [1.06 (1.00, 1.16)], were consistently associated with a higher risk of short birth intervals. For the young women, none of the factors considered were associated with the risk of short birth interval except a marginal effect from the lack of education. There was a spatial variation in the proportion of women reporting short birth intervals and among all women of reproductive age across provinces, with Nord-Kivu [1.12 (1.02, 1.24)], Sud Kivu [1.17 (1.05, 1.29)] and Kasai Occidental [1.18 (1.06, 1.32)] reporting a higher risk of short birth intervals. For young women, the higher risk provinces were Nord-Kivu [1.22 (1.00, 1.54)] and Sud Kivu [1.34 (1.14, 1.63)].
Conclusions:
This study suggests distinct geographic patterns in the proportion of short birth intervals among Congolese women, as well as the potential role of demographic and geographic location factors driving the ongoing higher youth fertility, higher childhood and maternal mortality in the DRC
Fatherhood in Sub-Saharan Africa Patterns, Trends and Differentials in Men's Age at First Birth
No full textPENERAPAN ACTIVITY BASED COSTING UNTUK PERHITUNGAN BIAYA PENGADAAN PROYEK INSTALASI LISTRIK (Studi Kasus: CV. ALKHO JAYA PRIMER Sidoarjo)
No full textJika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui email [email protected], [email protected], [email protected]
Disparities in modern contraception use among women in the Democratic Republic of Congo : a cross-sectional spatial analysis of provincial variations based on household survey data
No full textThis study investigates inequalities at the province level of the use of modern contraception and the proportion of short birth intervals among women in the DRC using data from the 2007 Demographic and Health Survey. Logistic regression and Bayesian geo-additive models were used. The posterior odds ratio and the associated 95% credible interval (95% CI) were estimated using Markov Chain Monte Carlo (MCMC) techniques. Posterior spatial effects were mapped at the province level with the associated posterior probability maps showing statistical significance at 5%. The overall rates of modern contraception use among the entire sample of women (15–49 years old; N=7172) and youth (15–24 years old; N=1389) were 5.7% and 6.0% respectively. However, there was striking variation in contraceptive use between the two groups across provinces with a clear east-to-west gradient. The highest use in the total sample was in Nord-Kivu (OR 1.32; 95% CI 1.12, 1.55) and Bas Congo provinces (1.47; 1.22, 1.78). For the youth, the highest use was observed in Nord-Kivu (1.19; 0.92, 1.65). In multivariate Bayesian geo-additive regression analyses among the entire sample of women, factors consistently associated with lower use of modern contraception were living in rural areas (0.71; 0.62, 0.82), living in low-income households (0.67; 0.54, 0.80) and having no education (0.83; 0.67, 0.97). For the youth sample, living in low-income households (0.57; 0.41, 0.84) and no breast-feeding (0.64; 0.47, 0.86) were consistently associated with a lower use of modern contraception. The study shows a distinct geographic pattern in the use of modern contraception in youth and the entire sample of women in the DRC, suggesting a potential role for socioeconomic factors, such as accessibility, affordability and availability, as well as environmental factors at the province level beyond individual-level risk factors
Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan Dan Perkotaan ( Pbb-P2) Pada Daerah Kabupaten Karo
No full textLand and building is a tax that is levied on buildings and buildings because of
the advantages or better socio-economic position for people or entities that have a right
to benefit from them. Land and Building Tax is one part of the regional tax which acts
as an income source for the Regional Original Revenue in Karo Regency. The purpose
of the research is to find out the target and realization of Land and Building Tax in
increasing the Regional Original Revenue of Karo Regency, and to know the Efforts
and Constraints and the efforts made by the Financial Management Agency of Karo
Regency's Regional Asset Revenue in Collecting Land and Building Tax.
This research method uses descriptive qualitative research that is showing the
results of the data as they are without the manipulation process used to analyze the
Compliance Level of Land and Building Taxpayers in the Rural and Urban Sector in
Increasing Regional Original Income in Karo Regency. The type of research data that
the author uses is primary data and secondary data. Data collection techniques using
interviews and documentation.
From the results of the study, the target and realization of Land and Building
Tax receipts in Karo Regency from 2019-2021 Land and Building Tax receipts did not
reach the target set each year, but the percentage fluctuated. In 2019 the percentage of
88.64% in 2020 has increased to 120.36% and in 2021 it has decreased to 88.13%. The
role of Land and Building Tax on Regional Original Revenue of Karo Regency is
fluctuating, there are several problems faced in Land and Building Tax, among others,
the level of awareness of Land and Building Taxpayers is still lacking, there are several
taxpayers who do not register their property. as a tax object. Efforts are made by doing
or viewing the data collection.60 HalamanKertas Karya Diplom
DAMPAK TEKNOLOGI TERHADAP PROFESI AKUNTAN PUBLIK DI MASA DEPAN
No full textAbstract Public accountant who called auditor, usually deal with audit assignments that lead to the creation of audit recommendations for clients. Today, technology is rapidly evolving with the advent of various financial technology firms that have developed technologies such as artificial intelligence, decision support systems, cloud computing, and digital ledgers. In addition to financial technology there are also some accounting software such as accurate, and audit command language. The development of technology in the future may turn into a threat to the public accounting profession, because technology not only facilitate the auditor's work but also can replace the entire work of the auditor. The author use explanatory research method with a qualitative approach. The results of this study are public accounting firms that have used technology planned to reduce the number of new auditors, and accountants must be able to utilize technology with creative and innovative in order to provide useful information for investors.
Keywords: Public Accountant, Financial Technology, Right Brain Intelligence, Accountant Educator.
Abstrak Auditor, sebutan untuk akuntan publik, seringkali berurusan dengan penugasan audit yang berujung pada pembuatan rekomendasi audit bagi kliennya.Dewasa ini, teknologi mengalami perkembangan pesat dengan munculnya berbagai perusahaan teknologi keuangan yang mengembangkan beberapa teknologi seperti kecerdasan buatan, sistem pendukung keputusan, komputasi awan, dan buku besar digital.Selain teknologi keuangan juga terdapat beberapa perangkat lunak akuntansi seperti accurate, dan audit command language. Perkembangan teknologi tersebut di masa depan dapat berubah menjadi ancaman bagi profesi akuntan publik, karena tidak hanya memudahkan pekerjaan auditor tetapi teknologi juga dapat menggantikan seluruh pekerjaan auditor. Penulis menggunakan metode penelitian explanatory dengan menggunakan pendekatan kualitatif. Hasil penelitian ini adalah kantor akuntan publik yang telah menggunakan teknologi berencana untuk mengurangi jumlah auditor baru, serta akuntan harus dapat memanfaatkan teknologi dengan kreatif dan inovatif agar dapat memberikan informasi yang berguna bagi investor.
Kata Kunci: Akuntan Publik, Teknologi Keuangan, Kecerdasan Otak Kanan, Akuntan Pendidik
Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan Dan Perkotaan ( Pbb-P2) Pada Daerah Kabupaten Karo
No full textLand and building is a tax that is levied on buildings and buildings because of
the advantages or better socio-economic position for people or entities that have a right
to benefit from them. Land and Building Tax is one part of the regional tax which acts
as an income source for the Regional Original Revenue in Karo Regency. The purpose
of the research is to find out the target and realization of Land and Building Tax in
increasing the Regional Original Revenue of Karo Regency, and to know the Efforts
and Constraints and the efforts made by the Financial Management Agency of Karo
Regency's Regional Asset Revenue in Collecting Land and Building Tax.
This research method uses descriptive qualitative research that is showing the
results of the data as they are without the manipulation process used to analyze the
Compliance Level of Land and Building Taxpayers in the Rural and Urban Sector in
Increasing Regional Original Income in Karo Regency. The type of research data that
the author uses is primary data and secondary data. Data collection techniques using
interviews and documentation.
From the results of the study, the target and realization of Land and Building
Tax receipts in Karo Regency from 2019-2021 Land and Building Tax receipts did not
reach the target set each year, but the percentage fluctuated. In 2019 the percentage of
88.64% in 2020 has increased to 120.36% and in 2021 it has decreased to 88.13%. The
role of Land and Building Tax on Regional Original Revenue of Karo Regency is
fluctuating, there are several problems faced in Land and Building Tax, among others,
the level of awareness of Land and Building Taxpayers is still lacking, there are several
taxpayers who do not register their property. as a tax object. Efforts are made by doing
or viewing the data collection.60 HalamanKertas Karya Diplom
