Digilib Universitas Muhammadiyah Palopo

Penelitian bertujuan untuk mengetahui pengaruh modal dan jumlah tenaga kerja terhadap pendapatan pengusaha kecil di Bone-bone dan untuk mengetahui pengaruh modal dan jumlah tenaga kerja secara sendiri-sendiri terhadap pendapatan pengusaha kecil di Bone-bone. Data diperoleh dengan membagikan kuesioner penelitian kepada 91 orang responden yang merupakan Pengusaha Kecil di Kecamatan Bone-bone Kabupaten Luwu Utara. Hasil penelitian menunjukkan bahwa modal dan jumlah tenaga kerja secara bersama-sa...

This volume includes eleven papers that were prepared as part of a research project on International Aspects of Taxation by the National Bureau of Economic Research. The papers examine the role of taxation in cross-border flows of capital and goods, the real and financial decisions of multinational corporations, and the implications of growing economic interdependence for a country’s choice of a tax system. These papers were presented at a conference attended by academics, policymakers,...

Penelitian bertujuan untuk mengetahui pengaruh modal dan jumlah tenaga kerja terhadap pendapatan pengusaha kecil di Bone-bone dan untuk mengetahui pengaruh modal dan jumlah tenaga kerja secara sendiri-sendiri terhadap pendapatan pengusaha kecil di Bone-bone. Data diperoleh dengan membagikan kuesioner penelitian kepada 91 orang responden yang merupakan Pengusaha Kecil di Kecamatan Bone-bone Kabupaten Luwu Utara. Hasil penelitian menunjukkan bahwa modal dan jumlah tenaga kerja secara bersama-sa...

It is our communication around it and our transportation of people and goods about the Earth that have changed. What has changed are the scale, the speed of human travel, the speed of communication, and the availability of automated tools and systems to nearly everyone, almost everywhere.

A zeal to safeguard the public trust began long before George May’s Price Waterhouse. With the exception of accounting historians, however, almost no one realizes the tremendous public responsibility and respect that has been given throughout history to the people now referred to as “accountants.” It’s not an overstatement to say that modern society would have never developed without the people who brokered, sanctioned, recorded, and organized economic transactions.

Setting one record after another, WorldCom boasted what was then the largest acquisition and debt offering in corporate history. The stock price soared and investors cheered as WorldCom delivered some of the highest returns on Wall Street. The stock became the fifth-most widely held

We start by outlining the cost–benefi t analysis (hereafter CBA) approach to public policy. Then we provide a defi nition and identify the crucial issues that need to be resolved in general terms. Next we discuss the role of discounting in CBA. This is followed by an explanation of the particular model that will be used throughout the book and a brief analysis of when projects can be expected to be subject to a CBA. To illustrate the different approaches to economic evaluation, we present appli...

Corruption occurs where private wealth and public power overlap. It represents the illicit use of willingness to pay as a decision making criterion. In the most common transaction a private individual or firm makes a payment to a public official in return for a benefit. Bribes increase the private wealth of officials and may induce them to take actions that are against the interest of their principals, who may be bureaucratic superiors, politically appointed ministers, or multiple principals such a...

Value creation by organisations takes place against a backdrop of fast moving competition in resource and service markets, and increasingly rapid shifts in the value expectations of customers. Under these conditions it is insufficient to meet or beat the competition with present service offerings; new service offerings have to be invented and made competitive, as previous offerings cease to be serviceable and are thus devalued

The purpose of this book is to show that there is nothing esoteric about the subject matter of CBA. Welfare economics is at the heart of public policy and hence at the core of CBA. One cannot avoid making value judgements when making social decisions.

Fraud was a very serious, underrated, and somewhat ignored threat to private and public entities for most of the nineteenth century. As a consequence, it prospered relatively undeterred and has cost many entities enormous sums of money (that they know of!). By the end of that century, however, there appeared to be a growing appreciation of the need to combat fraud more aggressively. However, effective combat was to be—and will continue to be for some time—elusive. It has always been human nat...

Accounting standards have been the subject of intense media interest since the publication of the previous edition of this guide, primarily due to spectacular corporate failures in the USA (including Enron and WorldCom). Also, the perceived impact of a new UK pension standard, FRS 17, was cited as the reason why many companies decided to abandon ‘final salary’ pension schemes. Furthermore, the shifting focus on the adoption of International Accounting Standards (IASs) across the European Union...

The owners of a company and the company’s creditors share a similar goal: to increase wealth.They are thus very concerned about profitability in all phases of operations. Creditors are specifically concerned that the company use its resources profitably so that it can pay interest and principal on its debt. Owners are concerned that the company be profitable so that stock values will increase.Company managers must show they can manage the owners’investment and produce the profits that owners ...

This book aims to provide an insider’s view of the research process, by focusing on actual choices made in the conduct of accounting research projects, together with a realistic perception of what might go wrong, even with careful planning. We must, however, acknowledge that no single author can be an expert in all research methods; this author is no exception. My own publications will readily reveal a preponderance of studies concerning experimental methods and the use of archival data; ther...

This book uses the concept of resiliency to provide a practical framework for achieving these objectives. Resiliency is the quality of returning to form following stress. With respect to fraud and corruption, we believe resiliency means a combination of avoiding problems through appropriate planning and risk management, reducing vulnerabilities such as by using early warning systems, and limiting impact by establishing processes that help effect a quick return to business. We suggest that the...

Early childhood educators, in partnership with parents, have a great influence on the growth and development of young children. Research emphasizing the importance of the care and educational experiences during the child's early years commands a need for professionals capable of fulfilling a complex and multifaceted role. the importance of this role is often underthan being concerned for the developmental needs of children

Understanding how the child’s development affects the process; and understanding the relationship between assessment, evaluation, and a curriculum that is developmentally appropriate for the child. Some of the understanding is just common sense, but some requires formal and deliberate learning on the part of the early childhood professional. It requires going beyond conventional wisdom and good intentions, for good intentions and conventional wisdom may lead to inappropriate practices.

Early childhood experience hasn’t completely ignored the technological; it is common to see young children using cardboard or recycling materials to build cities and bridges. However, what is unique to our man-made world today is that atoms are not enough. Bits are just as important. Computers and electronics are as much a part of our world as gears and mechanical structures.