ANALYZING STUDENTS' LEARNING DIFFICULTIES IN ALGEBRA

This study aimed to describe a type of student learning difficulties in algebra that associated with the indicator based on the dimensions of Bloom's Taxonomy Revision. The method used is descriptive qualitative. The subject research is students of class VIII B at SMPN 7 Kota Serang. Data collection techniques used is a diagnostic test and interview. The analysis technique used is collection, reduction, presentation of data, and conclusion. The results showed that some types of students' learning difficulties in algebra. Students have difficulties in identifying the variables, coefficients, constants, and rates similar, the difficulties in simplifying a form of algebra, the difficulties of using the properties of distributive multiplication and arithmetic operations of mathematics, the difficulties in making a mathematical model of a statement or everyday problems, the difficulties in determining the overall value, per unit, and in part, the difficulties of counting based on the unit value, difficulties in resolving problems using the properties of comparative worth, and the difficulties of reflective thinking, as well as difficulty experienced by students, lies in the factual, conceptual, procedural, and metacognitive knowledge.Abstrak:Penelitian ini bertujuan untuk mendeskripsikan jenis kesulitan belajar siswa pada aljabar berdasarkan dimensi Revisi Taksonomi Bloom. Metode penelitian yang digunakan adalah deskriptif kualitatif. Subjek penelitian adalah siswa kelas VIII B di SMPN 7 Kota Serang. Teknik pengumpulan data menggunakan tes diagnostik dan wawancara. Teknik analisis yang digunakan adalah pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan jenis kesulitan belajar siswa yaitu kesulitan dalam mengidentifikasi variabel, koefisien, konstanta, dan tingkat yang serupa, kesulitan dalam menyederhanakan bentuk aljabar, menggunakan sifat-sifat perkalian distributif dan operasi matematika aritmatika, membuat model matematika, menentukan nilai keseluruhan, per unit, dan sebagian, kesulitan penghitungan berdasarkan nilai unit, kesulitan menyelesaikan masalah menggunakan sifat-sifat nilai komparatif, dan kesulitan berpikir reflektif, serta kesulitan siswa terletak pada pengetahuan faktual, konseptual, prosedural, dan metakognitif.

The role of internal and external factors on management students’ subject choices

The aim of the study is to investigate undergraduates’ perceptions of the comparative worth/utility of studying Business Science disciplines at a prominent South African University in terms of: (i) internal factors comprising aptitudes, values and interests; and (ii) external factors comprising job attractiveness (job prospects, earning potential, non-salary benefits and work-life balance), and (iii) university and discipline academic reputations. The study utilises a specifically designed instrument to measure internal and external factors impinging on career choice. A purposive non-random sample, consisting of 130 second and third year students in Human Resource Management (HRM) and Management, is used. Findings suggest that, while perceptions of aspects of careers, such as job and career prospects generally dominate the choice of major subjects, students studying HRM majors hold community orientated values that distinguish them from their peers. Many students are found to make choices primarily on the basis of their perceptions of ‘external factors’, rather than their interests. The findings are discussed in terms of extant theory and potential practical outcomes.

Valuation Methods of Sports Companies

Valuation Methods of Sports CompaniesThe valuation of sports companies is indispensable during commercial buy and sell transactions, restructuring processes, determining premiums for the purposes of property insurance.For the valuation of sports companies four approaches are possible i.e. assets-based, income-based, market-based and mixed-valuation approaches. For each approach there are specific company valuation methods. Using real-life examples, this paper discusses the following sports companies' valuation methods: book value, adjusted book value, replacement, liquidation, capitalized profit, discounted cash flow, comparative worth, market multiples and German valuation method. The mixed approach using the German method is applied when the output prices from conventional company valuation methods vary too much, and differences in values exceed 25%.From the management accounting perspective the skilful application of valuation methods to sports companies should be regarded as one of the prerequisites for effective management of sports companies.

USAGE THEORY OF THE PLAYS FOR THE PLOT VALUE INQUIRY

With the plot value inquiry with the help of comparative worth procedure insecurity originates, in particular by the decision for the importance of the value‐influencing signs and the importance of the comparative prices. The play‐theoretical balance solution can play in the worth inquiry process an essential, complementary role, in particular as tools to the mistake and risk estimate. The shown procedure is based on the theory of the plays against the nature which had earlier only few practical interpretations. Santrauka Nustatant žemės sklypo vertę palyginamuoju būdu kyla tam tikrų sunkumu dėl kaina veikiančiu veiksniu ir jų reikšmingumo. Lošimų teorija gali būti kaip svarbi papildoma priemonė, padedanti įvertinti klaidos ir rizikos galimybę. Pasiūlytas įvertinimo procesas pagrįstas “lošimų prieš gamtą” teorija, kuri ankstesnėje praktikoje buvo taikoma labai retai.