91 research outputs found
Marketing Strategy to Improve Sales Growth in Imah Nini Bogor
No full textAbstract. Imah Nini is a company that specialized on selling Bogor’s steamed sponge form of tubers. Started his business by selling cakes at home, Imah Nini at this time has expanded its business by opening a new pastry shop in the business district in the city center of Jl. Pajajaran No. 1 V-Point office block qz. The company set sales goal every month by selling at least 100 boxes per day in hope that they can return back their capital in time. Although Imah Nini sales did increase every month, for the owner the sales increase really slow and barely reach they sales target every month. The purpose of this study is to provide effective business solutions to existing problems. Methods of research conducted by the author divided into internal and external analysis where the author conducted with the owner Imah writer Nini Ny. Arie Latifah SH and the staff in each division, the author is also distributing questionnaires to the respondents around the store Imah Nini to complete the data analysis by the author. Internal analysis is done by using STP and Marketing Mix to know the basic business activities Imah Nini today. External analysis done by using PESTEL, Porter's Five Forces, and Competitor Analysis to find out how Imah Nini facing any external forces and also to learn more about the customer point of view towards the brand. For the business solution the author will draw a conclusion of marketing strength and weakness from internal analysis, and also marketing thread and opportunity from external analysis. The result from this study shows that Imah Nini current marketing condition is their STP need to be re-positioned again and the best effective strategy for the business right now is by organizing marketing program and advertising based on factor marketing mix 7p with corresponding market STP that has been proposed as a solution by the author. Keywords: Imah Nini, Marketing Mix, PESTEL, STP, SWO
The idiolectal information in long character n-grams::An experiment using paraphrasing
No full textLong character n-grams (n = 7-9) have been used successfully with the n-gram tracing algorithm for authorship analysis (Grieve et al. 2019) and their success is consistent with predictions of cognitive linguistic frameworks that suggest we process language in chunks (Nini 2023). The aim of this study is to uncover evidence of this theory. The experiment consisted of asking a set of demographically similar participants to write two summaries of the same text at different points in time and then test whether, despite these constraints, there were enough similarities in the use of character n-grams. The results show that the participants used n-grams both consistently and distinctively, giving rise to significant differences in the shared n-grams of texts written by the same author versus different authors. This result begins to contribute to understanding the effectiveness of using character n-grams in forensic work and how to connect computational authorship analysis methods to linguistic theory.ReferencesGrieve, Jack, Emily Chiang, Isobelle Clarke, Hannah Gideon, Aninna Heini, Andrea Nini & Emily Waibel. 2019. Attributing the Bixby Letter using n-gram tracing. Digital Scholarship in the Humanities 34(3). 493–512.Nini, Andrea. 2023. A Theory of Linguistic Individuality for Authorship Analysis (Elements in Forensic Linguistics). Cambridge, UK: Cambridge University Press
Examining an author’s individual grammar
No full textThis demo talk will introduce the audience to a novel algorithm for stylometry called LambdaG (Nini et al. 2025). Although this method is designed as an authorship verification algorithm, this talk will demonstrate how it can also be used to study the unique grammar of an author.Traditional stylometry techniques tend to be disconnected from linguistic theory. For example, although it is well demonstrated that the frequency of function words is a good discriminator of authors, it is still unclear why this is the case. Theoretical advancements to explain this phenomenon were made by Nini (2023), who proposed that these results can be accounted for by principles of Cognitive Linguistics (e.g. Langacker 1987). More specifically, what is crucial to the emergence of linguistic individuality is the concept of entrenchment (Bybee 2010; Schmid 2015; Divjak 2019).The LambdaG method is fundamentally based on this idea by modelling entrenchment mathematically using grammar models. A grammar model is defined as a language model fitted on a text representation only containing functional items (e.g. the NOUN VERB on the NOUN). The method therefore exploits the notion of a language model, a probability distribution over stretches of language, which is a realistic mathematical model for procedural memory, the memory used for grammar processing (Ullman 2004).The prediction made by Nini’s (2023) theory is that if a text was produced by a certain author, then the grammatical constructions in this text are more entrenched for this author than for random individuals in the reference population. LambdaG works by calculating the ratio between these two entrenchments for the questioned text. Experiments carried out on twelve different corpora validate this prediction and demonstrate that LambdaG is superior to many other verification methods, including methods based on Large Language Models or using neural networks.Another advantage of LambdaG compared to other methods is that the LambdaG score is fully interpretable by an analyst, thus enabling them to identify which constructions characterise the unique language of an author. This can be done by producing text heatmaps that flag those sequences that are the most useful in identifying the author. For this reason, LambdaG can also be used very effectively to study the language of an author and to identify their unique linguistic identity.The case study adopted for this talk is the analysis of Charles Dickens’ language. Using a corpus of 75 novels (3 novels for 25 authors) from Project Gutenberg (Schöch 2017), I will show how even a random sample of 1,000 words from Dicken’s Bleak House contains several constructions that seem to be idiosyncratic to Dickens, despite being seemingly unremarkable (e.g. I could not VP without seeing it; it would have been (so much/far better) for me never to have VERB-past).The procedure to carry out this analysis will be shown step by step in R using the idiolect package (Nini 2024).ReferencesBybee, Joan. 2010. Language, Usage and Cognition. Cambridge, UK: Cambridge University Press.Divjak, Dagmar. 2019. Frequency in Language: Memory, Attention and Learning. Cambridge, UK: Cambridge University Press. (20 October, 2019).Langacker, Ronald W. 1987. Foundations of Cognitive Grammar. Vol. 1. Stanford, CA: Stanford University Press.Nini, Andrea. 2023. A Theory of Linguistic Individuality for Authorship Analysis (Elements in Forensic Linguistics). Cambridge, UK: Cambridge University Press.Nini, Andrea. 2024. Idiolect: An R package for forensic authorship analysis. https://andreanini.github.io/idiolect/.Nini, Andrea, Oren Halvani, Lukas Graner, Valerio Gherardi & Shunichi Ishihara. 2025. Grammar as a behavioral biometric: Using cognitively motivated grammar models for authorship verification. arXiv. https://doi.org/10.48550/arXiv.2403.08462.Schmid, Hans-Jörg. 2015. A blueprint of the Entrenchment-and-Conventionalization Model. Yearbook of the German Cognitive Linguistics Association 3(1). 3–25. https://doi.org/10.1515/gcla-2015-0002.Schöch, Christof. 2017. refcor. https://github.com/cophi-wue/refcor.Ullman, Michael T. 2004. Contributions of memory circuits to language: the declarative/procedural model. Cognition 92(1–2). 231–270. https://doi.org/10.1016/j.cognition.2003.10.008
Testimonio de un viaje al Inferno /
No full textBrochure published by La Palabra Israelita, containing the author’s Holocaust experiences, 1941-1944. Also included is an English translation by Edith Gersten.Spanish booklet (published)English translation (typescript)The text was written in German in August 1946 under the title “Menschenjagd” by Nini Ungar, which is available in ME 1250.The author was born as Minna Tepper in 1917 in Vienna, Austria. In 1941 she got married to Harry von Sonnenthal. Minna von Sonnenthal was taken together with her parents and her husband to a ghetto in Riga in 1942. She immigrated to the United States in 1949.Concentration or internment camps, Kaiserwald
Pengaruh Kualitas Audit Terhadap hubungan Pengungkapan Other Comprehensive Income dengan asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia(BEI)
No full textPerubahan standar akuntansi di Indonesia yang menggunakan standar berbasis internasional menjadi fokus perhatian penting bagi manajemen perusahaan, karena manajemen perusahaan harus melaporkan other comprehensive income. Komponen other comprehensive income mengandung asumsi, estimasi, dan judgment yang tinggi dari manajemen, oleh karenanya kualitas audit yang tinggi dapat mendukung penurunan asimetri informasi. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit terhadap hubungan pengungkapan other comprehensive income dengan asimetri informasi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014 . Jenis penelitian ini adalah deskriptif verifikatif. Variabel dependen pada penelitian ini adalah asimetri informasi yang diukur dengan bid ask spread . Variabel independen pada penelitian ini adalah pengungkapan Other comprehensive income yang diukur dengan menggunakan rasio OCI, sedangkan kualitas audit sebagai variabel moderator menggunakan variabel dummy, dimana KAP big four diberi bobot 1 dan KAP non-big four diberi bobot 0. Pada penelitian ini juga menggunakan variabel kontrol yaitu ukuran perusahaan yang diukur dengan logaritma natural asset dan mengkategorikan perusahaan besar dan kecil dengan membagi 25% Ln nilai asset tertinggi untuk perusahaan besar dan 25% Ln nilai asset terendah untuk perusahaan kecil.
Penelitian ini menggunakan data sekunder yaitu data keuangan yang bersumber dari website resmi perusahaan dan Icamel untuk tahun 2012-2014. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria yang telah ditetapkan. Metode analisis dalam penelitian ini menggunakan metode regresi liniear berganda. Hasil penelitian melalui uji F dengan nilai signifikan sebesar 0.006(<0.005) dan arah koefisien negatif yang menunjukkan bahwa terdapat pengaruh signifikan kualitas audit terhadap hubungan pengungkapan other comprehensive income dengan asimetri informasi dengan tingkat pengaruh sebesar 4% yang dibuktikan dengan nilai adjusted R2 , yang berarti bahwa pengungakapan other comprehensive income yang didukung dengan kualitas audit melalui KAP big four dapat menurunkan asimetri informasi.
Kata kunci : other comprehensive income, asimetri informasi, kualitas audit, ukuran perusahaan
Youth Unemployment or NEETs? Reasons and Treatment in Europe
No full textThe working paper deals with the problem of youth unemployment and young people not in employment, education or training (NEETs). It sketches the overall situation in the EU with special regard to the Central and Eastern European Countries. As a case study it presents the Hungarian situation and the government policies that aim to mitigate the problem. The author directs the attention to the tendencially increasing total unemployment as a basic reason for the unemployment of the youth, revealing that the share of the young people within the total unemployment has been decreasing in the majority of the EU-members in the last more than one decade
Afanim Zaa Nini Binya Wudi Ningbu Ni Taribia? (Why Are All of the Muslim Leaders Singing in the Mosque?)
No full textThere are two copies of the song in the collection, "Afanim Zaa Nini Binya Wudi Ningbu Ni Taribia AA Hand.PDF" and "Afanim Zaa Nini Binya Wudi Ningbu Ni Taribia BI Hand.PDF". "Afanim Zaa Nini Binya Wudi Ningbu Ni Taribia AA Hand.PDF" is a scanned version of a manuscript that has itself been copied, written in Afa Ajura's hand. "Afanim Zaa Nini Binya Wudi Ningbu Ni Taribia BI Hand.PDF" is a scanned version of the same song written in Baba Issahak's hand. The entire manuscript is available for download as a PDF file(s). Higher-resolution images are unavailable. Fieldwork Team: Karl J. Haas, PhD (Pricipal Investigator; Visiting Researcher, African Studies Center), Saeed Alhassan Dawuni (Field Researcher), and Fuseini Abdul-Fataw (Field Researcher). Technical Team: Professor Fallou Ngom (Project Director and former Director of the African Studies Center at Boston University), Eleni Castro (OpenBU Librarian, Boston University Libraries), and Eric J. Schmidt (Assistant Director, African Studies Center). This collection of Dagbanli Ajami materials is copied as part of the African Studies Center’s African Ajami Library. This project is partly funded by the BU African Studies Center and Middlebury College. Access Condition and Copyright: These materials are subject to copyright. Access is for research and educational purposes only, provided the original author and source are fully cited using the information below. For use, distribution or reproduction beyond these terms, contact Professor Fallou Ngom ([email protected]). Citation: Materials in this web edition should be cited as: Haas, Karl J., Dawuni, Saeed Alhassan, Abdul-Fatawu, Fuseini, Ngom, Fallou, Castro, Eleni & Schmidt, Eric J. (2019). African Ajami Library: Digital Preservation of Dagbanli Ajami and Arabic Manuscripts of Northern Ghana. Boston: Boston University Libraries: http://hdl.handle.net/2144/32937. For Inquiries: please contact Professor Fallou Ngom ([email protected]). For technical assistance, please contact [email protected] / Custodial history: The manuscript's owner was given a copy of the manuscript from a man named Afa Mohammed, who had been a student of Afa Ajura. Afa Mohammed was a teacher at the Anbariya Islamic Institute, established by Afa Ajura, and taught Baba Isshak how to sing Afa Ajura's songs. Afa Mohammed maintained a house in the Agric neighborhood in the northern part of Tamale, which is adjacent to the the Anbariya school.This song is directed toward members of the Tijaniyya community who practice devotional songs in the mosque after prayers. This practiced is rebuked by the author of the Ajami text on the grounds that it is not sanctioned by the Qur’an. According to the author, Christians are the ones who sing in their houses of worship, but Muslims are not supposed to do this. According to Baba Issahak, this song brought about a period of long and intense conflict between the Tijaniyya and Anbariya communities in Tamale, which continues to this day.The contents of this collection were developed with support of the Title VI National Resource Center grant # P015A180164 from the U.S. Department of Education. However, those contents do not necessarily represent the policy of the U.S. Department of Education, and you should not assume endorsement by the Federal Government
Perlakuan Akuntansi Aset Tetap Pada Baznas Kota Bukittinggi Berdasarkan PSAK No. 16
No full textAbstrak
BAZNAS Kota Bukittinggi memiliki beberapa aset tetap namun sudah rusak dan tidak diperlukan lagi dalam aktivitas lembaga, menurut PSAK No.16 diharuskan untuk melakukan penghentian pengakuan aset tetap. Jenis Penelitian menggunakan penelitian deskriptif kualitatif dengan melakukan pengkajian laporan keuangan yang menyangkut pencatatan aset tetap. Sumber data yang menjadi acuan penelitian ini data primer dan data sekunder. Hasil Penelitian yaitu BAZNAS Kota Bukittinggi telah mempraktikkan PSAK No. 16 tentang pengakuan, perolehan, depresiasi, dan pelaporan aset tetap, namun penerapan penghentian pengakuan aset tetap belum diterapkan sehingga harga perolehan aset tetap yang sudah rusak masih diakui dalam laporan keuangan, terdapat kerugian penghentian aset tetap sehingga harus disajikan dalam laporan perubahan dana. Menurut Kebijakan Keuangan BAZNAS dan LAZ selisih nilai yang terjadi akibat pelepasan aset tetap harus disajikan kedalam laporan keuangan perubahan dana amil atau dana zakat atau dana infak dan sedekah.
Abstract
BAZNAS Bukittinggi city owns several fixed assets that are damaged and no longer used in institutional activities. Under PSAK No. 16, such assets should be derecognized. This study uses a descriptive qualitative method by analyzing financial reports related to fixed asset records, with data drawn from primary and secondary sources. The findings show that BAZNAS has implemented PSAK No. 16 in terms of recognition, acquisition, depreciation, and reporting. However, derecognition has not been applied, causing acquisition costs of damaged assets to remain in the financial statements. This results in losses on asset derecognition, which should be presented in the statement of changes in funds. According to BAZNAS and LAZ financial policies, differences arising from asset disposal must be reported in the financial statements under amil funds, zakat funds, or infak and sedekah funds
Implikasi Keberadaan Goodwill Pada Laporan Keuangan (Manfaat dan Distorsi)
No full textArtikel ini membahas implikasi goodwill terhadap laporan keuangan, dengan fokus pada manfaat dan distorsi. Goodwill, aset tidak berwujud yang timbul dari akuisisi di mana harga belinya melebihi nilai wajar aset yang dapat diidentifikasi, dapat memberikan dampak positif terhadap laporan keuangan perusahaan dengan meningkatkan kekayaan bersih atau ekuitas pemegang saham. Namun, di samping manfaatnya, goodwill juga menimbulkan kekhawatiran, terutama terkait keakuratan nilai yang dicatat. Penilaian goodwill sering kali bergantung pada estimasi dan asumsi, sehingga meningkatkan risiko ketidakakuratan dalam pengukurannya. Melalui tinjauan literatur kualitatif, penelitian ini mengungkapkan bahwa meskipun penyusutan goodwill dapat mendorong investor dan pemangku kepentingan untuk merevisi ekspektasi mereka terkait pendapatan dan arus kas di masa depan, namun hal ini juga dapat menyebabkan oportunisme manajerial, sehingga mengurangi keandalannya. Untuk memitigasi risiko tersebut, perusahaan dapat meningkatkan kualitas audit dan menerapkan praktik tata kelola perusahaan yang efektif. Pada akhirnya, penelitian ini memberikan wawasan yang berharga mengenai implikasi goodwill pada praktik pelaporan keuangan.This article discusses the impact of goodwill on financial statements, focusing on its benefits and distortions. Goodwill, an intangible asset arising from acquisitions where the purchase price exceeds the fair value of identifiable assets, can have a positive impact on a company's financial statements by increasing its net assets or equity. However, despite its benefits, goodwill also raises concerns, particularly about the accuracy of the recorded value. The valuation of goodwill is often based on estimates and assumptions, which increases the risk of inaccuracies in its measurement. Through a qualitative literature review, this study finds that while goodwill impairment may cause investors and stakeholders to revise their expectations of future earnings and cash flows, it may also lead to managerial opportunism, thereby reducing its reliability. To mitigate such risks, companies can improve audit quality and implement effective corporate governance practices. Finally, this study provides valuable insights into the impact of goodwill on financial reporting practices
Is youth unemployment really the major worry? (AOM)
No full textYouth unemployment is neither the only nor the basic problem of the European labour market. The comparative analysis of unemployment data demonstrates that the unemployment of older people is even more serious. The article proves that the weight of young people in total unemployment has as a tendency been declining in the “inner periphery” of the EU, among them in Central and Eastern European member states (CEECs). The trend is just the opposite in the developed or “core” countries of the Union where youngsters took a higher share in total unemployment in 2012 than 10-12 years ago. In Europe there are millions of young people beyond the active unemployed who do not want to work or think they cannot find a job that fulfils their expectations and refuse to take part in any kind of education or training (NEETs-“Not in Employment, Education or Training”). By estimating the rate of NEETs in the adult population the article claims that the NEETs-phenomenon is not the differentia specifica of the youth. At the end the article details two suggestions for the mitigation of the problem. It concludes that the joblessness in Europe is an old and tendencially worsening problem that cannot be solved by particular policies
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