Tax Aggressiveness as a determining factor of Accounting Conservatism in Brazil

2021 ◽  
Author(s):  
Antonio Lopo Martinez ◽  
Jorge Luiz Santana Júnior ◽  
Thiago Sena
Keyword(s):  
Accounting Conservatism ◽  
Tax Aggressiveness ◽  
Determining Factor

Accounting conservatism and the cost of bank credit in Brazil

2013 ◽  
Vol 10 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Giovani Antonio Silva Brito ◽  
Eliseu Martins
Keyword(s):  
Accounting Conservatism ◽  
Bank Credit ◽  
The Cost

THE SCIENCE OF JUDICIAL PSYCHOLOGY

2019 ◽  
Vol 12 (2) ◽  
pp. 78-87
Author(s):  
Petru TĂRCHILĂ
Keyword(s):  
Criminal Behavior ◽  
Cultural Context ◽  
Scientific Explanation ◽  
Preventive Measures ◽  
Psychosocial Characteristics ◽  
Legal Norms ◽  
Behavioral Profile ◽  
The Individual ◽  
Determining Factor ◽  
Determinant Factor

Judicial psychology is the science that analyzes and tries to understand the criminal phenomenon in general and its determinant factor in particular, by the complexity of factors that generate it and by the diversity of its forms of manifestation. Although the determining factor of criminal behavior is always subjective being generated by the psychic of the offender, this aspect must be correlated with the context in which it manifests itself: social, economic, cultural context etc. Judicial psychology investigates the behavior of the individual in all its aspects, seeking a scientific explanation of the mechanisms and factors enhancing criminal favors, thus enabling the identification of the preventive measures to be taken to reduce the categories of offenses. It studies the psycho-behavioral profile of the offender, identifying the causes that determined its behavior in order to take preventive measures.The domain of judicial psychology is mainly deviance, conduct that departs from the moral or legal norms that are dominant in a given culture. The object of judicial psychology is the criminal act, correlated with the psychosocial characteristics of the participants in the judicial action (offender, victim, witness, investigator, magistrate, lawyer, civil party, educator, etc.). The science of judicial psychology also analyzes how these characteristics appear and manifest themselves in concrete and special conditions of their interaction in three phases of the criminal act: the pre-criminal phase, the actual criminal phase and the post-criminal phase.

Pergeseran Bahasa Sunda dalam Leksikon Makanan Tradisional Sunda di Kabupaten Bandung dalam Perspektif Sosiolinguistik Mikro

Metahumaniora ◽  
2018 ◽  
Vol 8 (3) ◽  
pp. 312
Author(s):  
Wagiati Wagiati
Keyword(s):  
Qualitative Method ◽  
Language Shift ◽  
Traditional Food ◽  
Traditional Foods ◽  
Internal Factors ◽  
Language Retention ◽  
Data Source ◽  
Linguistic Innovation ◽  
Lexical Innovation ◽  
Determining Factor

AbstrakPenelitian ini berjudul “Pergeseran Bahasa Sunda dalam Leksikon Makanan Tradisional Sunda di Kabupaten Bandung dalam Perspektif Sosiolinguistik Mikro”. Tujuan penelitian ini adalah menjelaskan bentuk-bentuk perubahan dan inovasi bahasa dalam leksikon-leksikon makanan tradisional Sunda yang menjadi faktor penentu terjadinya pemertahanan atau pergeseran suatu bahasa. Metode yang digunakan dalam penelitian ini adalah metode kualitatif-deskriptif. Sumber data pada penelitian ini berupa leksikon-leksikon makanan tradisional di Kabupaten Bandung. Hasil penelitian menunjukkan bahwa (1) bahasa Sunda dalam leksikon makanan tradisional Sunda sebagian besar telah mengalami inovasi; (2) gejala perubahan bentuk dari leksikon-leksikon makanan tradisional Sunda adalah inovasi leksikal penuh, inovasi fonetis, dan inovasi morfemis; (3) bahasa Sunda di Kabupaten Bandung dalam konsep makanan tradisional Sunda telah mengalami pergeseran bahasa secara sosiolinguistik mikro, mengingat faktor-faktor internal bahasa, yaitu berupa inovasi, telah terjadi. Inovasi tersebut meliputi inovasi leksikal penuh, inovasi fonologis, dan inovasi morfemis. Faktor-faktor internal bahasa ini menjadi faktor utama pemertahanan dan pergeseran bahasa.Kata kunci: pergeseran bahasa, makanan tradisional, sosiolinguistik mikroAbstractThe article is entitled "The shifting of Sundanese Language in Lexiconsof Sundanese Food in Bandung Regency studied by Micro Sociolinguistics". The purpose of this study is to describe the forms of change and linguistic innovation in the lexiconsof Sundanesetraditional food which become the determining factor of a language retention or shift. The methods used in this research is descriptive-qualitative method. The data source on this research are lexicons of Sundanese traditional foods in Bandung Regency. The results show that (1) Sundanese Language in the lexiconsof Sundanese Food in the majority hasundergone an innovation; (2) the morphemic change phenomemaof theSundanese traditional food lexicons consist of the full lexical innovation, innovation, innovation and phonetic morfemis; (3) There has been a shift in Sundanese language micro-sociolinguistically regarding the lexiconsof Sundanese traditional food in Bandung Regency based on internal factors of language, i.e. in the form of innovation. These innovations include the full lexical innovation, phonological innovation, and innovation morfemis. Internal factors of a language became a major factor of language retention and language shift.Keywords: language shift, traditional food, micro-sociolinguistic

INTER AKSI AGAMA DAN BUDAYA

EMPIRISMA ◽  
2018 ◽  
Vol 27 (1) ◽  
Author(s):  
Mohammad Arif Dan Yuli Darwati
Keyword(s):  
Human Life ◽  
Belief System ◽  
Cultural Interaction ◽  
Cultural Economic ◽  
Modern Period ◽  
Or Groups ◽  
Close Relationship ◽  
History Of ◽  
The Relationship ◽  
Determining Factor

This paper will try to explain the relationship between religion and culture. These two topics are the most important items that are inseparable in the history of human civilization from the classical to the modern period. Religion is ahuman belief system that is related to God. If the rule comes from God, then it cannot be said to be a culture, because it is not human creation, but God’s creation that is absolute. Religion is interpreted as part of the life (culture) ofindividuals or groups, each of which has the authority to understand religion and apply it. With the characteristics as indicated by Fazlur Rahman, wherever religion is located, it is hoped that it can provide guidance on values or moralsfor all activities of human life, whether social, cultural, economic or political. Not infrequently also religion becomes a determining factor in the adhesive process of social cultural interaction of the community as well as unifying thenation. Culture and religion are something different but can influence each other so that new cultures or mixing of cultures emerge. The opinion of Endang Saifudin Anshari who said in his writing that religion and culture do notinclude each other, in principle one is not part of the other and each consists of itself. Between them, of course, they are closely related like us, we see in everyday life and human life. As also seen in the close relationship between husband and wife who can give birth to a son but the husband is not part of the wife, and vice versa. Religion and culture are two different things but cannot be separated. The existence of a religion will be greatly influenced and affect thepractice of a religion in question. And conversely, a culture will be greatly influenced by the beliefs of the society in which culture develops. Therefore religion is not only an individual problem but religion is also a social affair whichultimately religious people are not only able to give birth to individual piety but also must be able to give birth to social piety.Key words: Interaction, Religion, Culture,

Impact of Organizational Culture and Teacher Performance on Quality of Learning Processes

2020 ◽  
Vol 4 (2) ◽  
pp. 95-110
Author(s):  
Buyung Syukron ◽  
Andi Thahir ◽  
Tin Amalia Fitri ◽  
Asep Rohman
Keyword(s):  
Organizational Culture ◽  
Elementary Schools ◽  
Learning Process ◽  
Teacher Performance ◽  
Work Culture ◽  
Timely Manner ◽  
Quality Learning ◽  
The City ◽  
Determining Factor

The learning process in madrasas (Islamic-based elementary schools) is seen as being able to contribute to instilling values and norms in students following Islamic teachings. The issue of organizational culture and teacher performance also becomes a determining factor in creating a quality learning process. In this research, the aim is to determine: 1) the effect of organizational culture on the quality of the learn-ing process; 2) the effect of teacher performance on the quality of the learning process; and 3) the influ-ence of organizational culture on teacher performance. Respondents in this study were all class teachers from three madrasas as a sample representing all public madrasas in the city of Bandar Lampung, Indo-nesia. The results obtained indicate that the variables of organizational culture and the quality of the learning process have an influence, with R squared of 0.67 or 67%, which is classified as moderate. This shows that madrassas have implemented predetermined work culture values, namely: a) integrity, the harmony between correct thoughts, words, and deeds; b) professionalism, working in a disciplined, competent, and timely manner with the best results; c) innovation, perfecting existing and creating new and improved techniques and ideas; d) responsibility, working thoroughly and with thought for the con-sequences; and e) being exemplary, setting a good example for others.

Small sided games: a scoping review of literature 2006-2016

2019 ◽  
Vol 41 (2) ◽  
pp. 5-31
Author(s):  
Shane Pill ◽  
Deboraha Agnew
Keyword(s):  
Empirical Research ◽  
Scoping Review ◽  
Selection Criteria ◽  
Physiological Responses ◽  
Training Effect ◽  
Review Of Literature ◽  
Academic Journal ◽  
Practice Activity ◽  
Thematic Approach ◽  
Determining Factor

This article reports the findings of a scoping review of the use of small-sided games (SSGs) as a teaching or coaching pedagogy across four game categories. The selection criteria included empirical research available online, published after January 1 2006 and prior to December 31, 2016, in an academic journal. The data were analysed through an inductive thematic approach which generated two themes: Development and Practical considerations. This review found that SSGs can be used as a deliberate pedagogy to elicit physiological responses for a training effect. Given that the variables associated with SSGs include pitch size, game intensity, and number of players, a key determining factor in the implementation of SSGs includes the objective of the practice activity.

METHODS ASSESSMENT QUALITY OF ACCOUNTING REPORTING AND MODELS OF THEIR MEASUREMENT

2020 ◽  
Vol 3 (3) ◽  
pp. 95-99
Author(s):  
E. H. ABU ◽  
Keyword(s):  
Internal Control ◽  
Stock Prices ◽  
Control Method ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Standardized Assessment ◽  
Accrual Quality ◽  
Indirect Measures

The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.

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