Ringkasan Jurnal Penelitian

Fraud dalam laporan keuangan dapat didefinisikan sebagai usaha yang ditempuh oleh korporasi untuk mengelabuhi atau mengakali para pengguna laporan keuangan yang dipublikasikan, khususnya investor dan kreditor. Fraud dalam laporan keuangan terjadi karena berbagai alasan, antara lain adanya motif dan kesempatan karena kurangnya tanggung jawab tatakelola korporat dan keengganan para auditor untuk menjalankan prosedur audit yang mendeteksi afraud sebagai bagian dari kegiatan audit laporan keuangan. Fraud di dalam laporan keuangan memiliki tujuan yang berbeda-beda, misalnya (1) untuk mendapatkan kredit, pembiayaan jangka-panjang, atau investasi modal tambahan dengan melakukan penyelewengan laporan keuangan; (2) menjaga atau menciptakan nilai saham yang diinginkan; (3) menyembunyikan kekurangan kinerja; (4) menyembunyikan transaksi bisnis yang tidak wajar; dan (5) mengatasi kesulitan keuangan namun hanya sementara. Manajemen dapat pula melakukan fraud untuk mendapatkan keuntungan

Title: Everyday cosmopolitanisme in the European Commission Atuthor: Semin Suvarierol Documentation: Journal of European Public Policy 18:2 March 2011:181-200 Publication: Routlege, Taylor & Francis Group There is a rich body of literature on the functioning of the European Commission and the profile of its officials in the 1990s and early 2000s. Yet, the empirical evidence on the new generation Commission officials operating in the post-reform Commission bureaucracy is scarce. What kind of individuals end up working for the Commission? How do they think and behave on a daily basis? This article provides an insight into a crucial aspect of the everyday behaviour of Commission officials and whether national identity and categorizations play a role in the Commission. The analysis of the functions and meanings of nationality in a multinational context and the ways in which officials deal with nationality provides evidence of cosmopolitan dispositions and practices. In contrast

A Meta-analysis and Conceptual Critique of Research on Role Ambiguity and Role Conflict in Work Settings Susan E. Jackson , Randall S. Schule r (1985) Department of Management, Graduate School of Business Administration, New York University Academic Press, Inc. Teori peran (role theory) telah menjadi bagian yang signifikan dari kegiatan peneltiian sejak dekade 1950an. Penelitian-penelitian yang berhubungan dengan teori peran yang telah dilakukan antara lain tentang konstruk ambiguitas peran dan konflik peran (contoh penelitian, Gross, Mason, & McEachern 1978; Kahn, Wolfe, House, & Lirtzman 1970). Sebagian besar (sekitar 85%) penelitian skala ambiguitas peran dan konflik peran yang dikembangkan oleh Rizzo et al. 1970 (Van Sell, Brief, & Schuler 1981). Tidak adanya kesepakatan tentang pengetahuan ambiguitas peran dan konflik peran mengilhami dilakukannya penelitian ini. Mengingat telah terdapat hampir 200 peenltiian yang juga menggunakan ukuran-ukuran ambigitas per

Brian Buijsse, Rebeccka K. Simmons, Simon J. Griffin, Matthias B. Schulze Epidemologic Reviews Vol. 33, 2011 Oxford Univ. Press on behalf of Johns Hopkins Bloomberg School of Public Health Trials have demonstrated the preventability of type 2 diabetes through lifestyle modifications or drugs in people with impaired glucose tolerance. However, alternative ways of identifying people at risk of developing diabetes are required. Multivariate risk scores have been developed for this purpose. This article examines the evidence for performance of diabetes risk scores in adults by 1) systematically reviewing the literature on available scores and 2) their validation in external populations; and 3) exploring methodological issues surrounding the development, validation, and comparison of risk scores. Risk scores show overall good discriminatory ability in populations for whom they were developed. However, discriminatory performance is more heterogeneous and generally weaker in external pop

Jamie M. Ostrov, Douglas A. Gentile, Nicki R. Crick Media, Agression & Prosocial Behavior Social Development Preschool children (N = 78) enrolled in multi-informant, multi-method longitudinal study were participants in a  study designed to investigate the role of media exposure (i.e., violent and educational) on concurrent and future agressive and pro-social behavior. Specifically, the amount of media exposure and nature of the content was used to predict concurrent and future physical, verbal and relational aggression as well as pro-social behavior for girls and boys. This two year longitudinal study found that media exposure predicted various subtypes of aggression and prosocial behavior. These findings are qualified by the gender of the focal child. That is, parental reports of media exposure were associated with relational aggression for girls and physical aggression for boys at school. Ways in which these findings extend our understanding of the role of media during early

Skander Nasra Journal of European Public Policy 18: 2 March 2011: 164-180 Routledge, Taylor & Francis Group It is often stated that small states are not left much choice other than to accept the authority of large states in European Union (EU) foreign policy. This article argues that they may indeed be small in terms of resources but not necessarily in terms of influence. Conceptualizing EU foreign policy as a system of governance, the article suggests a framework for analysis to explain the extent to which small states may wield influence. The utility of the proposed framework is demonstrated by examining Belgian diplomatic activity in EU foreign policy towards the Democratic Republic of the Congo. Keywords: Belgium; Democratic Republic of Congo; European Union foreign policy; governance; influence; small states Tatakelola di dalam kebijakan luar negeri Uni Eropa: mencari pengaruh negara kecil Di dalam lingkungan Uni Eropa, kelompok negara kecil tidak memiliki banyak k

Financial sector development in Central and Eastern Europe has proved to be a dramatic process characterized by some well-trumpeted successes, but even more so by many unexpected collapses of seemingly decent institutions and some systemic meltdown as well. The overall record of transition in the area of financial sector development is much less impressive than the achievements in macroeconomic stabilization, economic liberalization, and privatization of formerly state-owned enterprises. There are several reasons for this. Chief among them are the complexities of the financial sector and the intense political as well as emotional sensitivity attached to any major move in this area. Influential stakeholders such as politicians, government officials, business, and media people tend to overestimate the real value of particular institutions and to overemphasize their importance to the national economy. In the absence of strong external and internal governance structures, managers and owne

Strategi program ini dikemukakan oleh Jane Knight (1999) dalam tulisannya berjudul " Internationalisation of Higher Education " (OECD, 1999). Strategi program ini secara garis besar terbagi menjadi empat kategori, yakni 1) program akademik, 2) kerjasama riset dan keilmuan, 3) kegiatan ekstrakurikuler, dan hubungan dan pelayanan eksternal baik domestik maupun luar negeri. Tujuan dari strategi ini ialah untuk mendukung integrasi internasionalisasi pendidikan tinggi, sebuah fenomena pendidikan yang sedang menjadi salah satu isu utama di berbagai negara saat ini, seiring dengan terjadinya globalisasi. Program Akademik Program Akademik merupakan strategi yang paling sering di mewarnai sebagian besar kegiatan internasionalisasi. Bidang ini menjadi favorit sebagian besar pelaku internasionalisasi di berbagai negara. Program akademik dilakukan melalui hal-hal sebagai berikut: - program pertukaran mahasiswa - pendidikan bahasa asing - pengadaan kurikulum internasional - s

Researchers: Chris Wharton , John Fenwick , and Hilary Fawcett Publisher: Routledge Documentation: International Journal of Public Administration The article explores the bidding process for the European Capital of Culture (ECOC) award, an aspect of local regeneration policy reliant upon a specific conception of culture. The process is examined in terms of changes in urban layout, manifestations of cultural and community identity, media representations, and the spectacle of culture, gender, and locality. The process is viewed as an urban managerialist project, driven by private and public sector elites in pursuit of economic rather than cultural goals. A narrow and particular view of culture was employed in the bidding process to achieve essentially managerial goals, and cut adrift from significant issues of gender, identity, and class. “Culture,” as conceived within the ECOC process, is viewed as a policy product of local government, regeneration partnerships, government agencies

Researcher: Jan-Hinrik Meyer-Sahling , Kutsal Yeslkagit Publisher: Routledge Documentation: Journal of European Public Policy This article compares the status of historical legacies in explanations of administrative reform in Western Europe and Central and Eastern Europe. It addresses the puzzle that legacy effects in both regions are associated with institutional resilience and persistence even though the administrative history in these two regions differs considerably. The article clarifies the terminological differences between legacies, legacy explanations, legacy effects and administrative traditions. It then identifies three differences between administrative traditions in Europe East and West and argues that these differences matter for a tradition’s reproductive capacity, i.e., the degree to which an administrative tradition can act as a persistence-breeding force for contemporary administrative developments. The differences between East and West are (1) the long-term sta

Researchers: Scott L. Greer , Simone Rauscher Publisher: Routledge Documentation: Journal of European Public Policy European Union (EU) patient mobility law creates destabilization rights: rights for citizens that would, if consistently applied, destabilize law, administration and finance for healthcare systems across the EU. This article focuses on the responses of the destabilized organizations and their efforts to restabilize their legal situation. We argue that it takes place through two decisions: a decision about whether or not to change procedures in response to the new right; and a decision about whether or not to lobby to circumscribe the new right. Our qualitative research in Germany and the UK found some differences in responses, but across the board the incumbent organizations and governments opted for very limited compliance and considerable  engagement in EU politics as their preferred strategy for responding to the new destabilization rights. Hak destabilisasi da

Researchers: Peter V. Hall and Wouter Jacobs Publisher: Routledge Documentation: Regional Studies Economic geographers argue that spatial and non-spatial dimensions of proximity are central to innovation and collective action. The various dimensions of proximity in relation to maritime ports are examined. Global  supply chains represent a shift in organizational and cognitive proximities between seaports and among port users. In the process, extra-local relationships have become even more influential in maritime port development. As organizational proximity between dominant port users has increased through vertical and horizontal integration, territorially based institutional and social proximities, especially as regards stable and shared regulatory systems, are increasingly important as a counterbalance to ensure openness to innovation and upgrading. Mengubah Kedekatan: Sektor Pelabuhan Maritim dalam Era Rantai Persediaan Global Sejumlah ahli geografi berpendapat bahwa dime

Researcher: Andreas Tjernshaugen Publisher: Routlege Documentation: Environmental Politics Carbon capture and storage (CCS) has enjoyed stronger political support in Norway than in other countries. Early CCS initiatives were motivated by the challenge of reconciling relatively ambitious climate policy  argets with growing emissions from Norway’s offshore oil and gas operations, whose expertise and project opportunities formed the basis for these initiatives. The early start of the CCS debate created political path dependence effects, including recruitment of much of the environmental sector (government agencies and some NGOs) as CCS promoters. Paradoxically, the historical absence from Norway of fossilbased power generation also favoured CCS. Initiatives to add gas-fired generating capacity to Norway’s previously emissions-free power supply created an entrenched conflict in which CCS became a politically necessary compromise. The more recent growth in political support for CCS in

Researcher: Peter Andree Publisher: Routledge Documentation: Environmental Politics Despite the government of Canada’s close relationship with the biotechnology industry, critical social movement organisations have had a significant impact on the adoption of genetically modified organisms (GMOs) in that country. Two cases of products rejected after widespread resistance – recombinant bovine growth hormone (1999) and herbicide-tolerant Roundup Ready (RR) Wheat (2004) – are revisited. Informed by empirical research that brings to light new factors shaping the RR wheat outcome in particular, two theoretical arguments are advanced. First, in response to those critics of a neo-Gramscian framing of hegemony who see it as overlydeterministic, these cases highlight just how deeply alliances with hegemonic ambitions may be forced to compromise. Second, these cases demonstrate that any study of civil society must still pay close attention to institutional and material ‘relations of force’ w

Researcher: David Aubin Publisher: Routledge Documentation: Environmental Politics Water scarcity increases with growing human pressure and threatens the coexistence between heterogeneous users. Rival water users negotiate their competing claims by activating rules, and confronting them to come to local arrangements. The type of local arrangement capable of overcoming rivalry depends on the power that rules confer on the respective users. The property rights or public policies activated confer a role of owner or final beneficiary on the users. If two owners confront one another, then a transactional arrangement is needed: the users reach agreement and share the costs of the arrangement. Alternatively, if a final beneficiary confronts an owner, then a compensatory arrangement is necessary. In this situation, the state must compensate the loss of property financially. The qualitative comparison of four cases of water rivalries partially refutes these initial assumptions and reveals

Researchers: Nikoleta Jones , Constantinos P. Halavadakis , Costas M. Sophoulis Publisher: Routledge Documentation: Environmental Politics Four main components of social capital are identified: social trust, institutional trust, social networks and compliance with social norms. A theoretical analysis explores the links between these components and environmental behaviour and policy in order to lay the ground for an investigation of the influence of social capital on the implementation of environmental policy. The influence of social capital on citizens’ behaviour connected with two solid waste management policies is investigated empirically by means of a survey. The findings indicate some differentiation regarding the influence of the components of social capital upon environmental behaviour in the context of different environmental policies. Modal sosial dan kebijakan manajemen limbah padat rumah tangga: studi kasus di Mytilene, Yunani Jurnal ini mengidentifikasi empat komp

Researchers: Yan-Shih Lin, Belinda E. Medlyn, David S. Ellsworth Documentation: Oxford Journals (2011) The response of photosynthesis to temperature is a central facet of plant response to climate. Such responses have been found to be highly variable among species and among studies. Understanding this variability is key when trying to predict the effects of rising global temperatures on plant productivity. There are three major factors affecting the response of leaf net photosynthesis to temperature (An–T): (i) photosynthetic biochemistry, (ii) respiration and (iii) vapour pressure deficit (D) and stomatal sensitivity to vapour pressure deficit during measurements. The overall goal of our study was to quantify the relative contribution of each of these factors in determining the response of An to temperature. We first conducted a sensitivity analysis with a coupled photosynthesis–stomatal (An–gs) model, using ranges for parameters of each factor taken from the literature, and quan

Researcher: Michael E. Smith Publisher: Journal of European Public Policy The European Union (EU) is one of the most unusual global political actors, and it inspires numerous scholarly debates about its power and purpose. One of the most important such debates involves the role of material versus non-material/ideational power resources – or hard versus soft power – in understanding the EU’s ‘actorness’. Given the increasingly wide range of EU policy competencies, and the increasingly complex  demands placed on the EU, this article embeds this debate in the larger context of grand strategy. It first argues that the EU’s efforts as a global actor do conform to three basic components of grand strategy: physical security; economic prosperity; and value projection. Second, it analyses the content of the EU’s grand strategic goals at three levels of analysis: intra-EU; regional (or neighbourhood); and global. Finally, it analyses the EU’s implementation of its (largely liberal) strategic go

Researcher: Scott Kennedy Publisher: China Quarterly Although China has had difficulty improving the performance of its banks and stock markets, it has struggled  even more to develop a credit rating industry. Credit rating agencies (CRA), which provide bondratings, are vital to financial markets in advanced capitalist countries, but China’s credit rating companies are weak and have had little influence over the behaviour of those who issue or invest in bonds. Some argue that CRAs gain authority through their strong reputation in the eyes of market participants, but the experience of rating agencies in China supports evidence from elsewhere that their private authority is largely dependent on government mandate, a benefit China’s CRAs have only recently begun toenjoy. Many private actors, from trade associations to charity groups, are struggling to gain public influence in China, but credit rating agencies may be the best barometer to measure the Chinese government’s general stance to

Researchers: Richard R Lau, Ivy Brown Rovner Publisher: Annual Review of Political Science (2008) The past two decades have seen an explosion of social science research on negative political advertising as the number of political observers complaining about its use if not negative campaigning itself has also grown dramatically. This article reviews the literature on negative campaigning, what candidates are most likely to attack their opponent, under what circumstances, and most importantly, to what effect. We also discuss the many serious methodological issues that make studying media effects of any kind so difficult, and make suggestions for best practices in conducting media research. Contrary to popular belief, there is little scientific evidence that attacking ones opponent is a particularly effective campaign technique, or that it has deleterious effects on our system of government.We conclude with a discussion of whether negative political advertising is bad for democracy.

Author: Yongshun Cai Publisher: China Quarterly, 2008, Vol.193 (24-42) Local governments are responsible for dealing with many of the instances of resistance in China, and an important mode of response which they use is suppression. This article examines the rationale behind local governments’ use of this mode of response. It shows that Chinese citizens who stage resistance are in a weak legal position because their actions often violate the law or government regulations. Given local governments’ discretion in interpreting citizens’ action, suppression becomes the option when concessions are difficult to make and citizen resistance threatens social stability, policy implementation or local officials’ images. However, suppression has not stopped popular resistance, and it remains a channel through which citizens defend or pursue their legitimate rights in China. Penggunaan tekanan oleh pemerintah lokal terhadap resitensi rakyat di Cina Pemerintah lokal di negara Cina bertanggun

Authors: Oskar Franklin, Jacob Johansson, Roderick C Dewar, Ulf Dieckman, Ross E Murtrie, Ake Brannstrom, Ray Dybzinski. We review approaches to predicting carbon and nitrogen allocation in forest models in terms of their underlying assumptions and their resulting strengths and limitations. Empirical and allometric methods are easily developed and computationally efficient, but lack the power of evolution-based approaches to explain and predict multifaceted effects of environmental variability and climate change. In evolution-based methods, allocation is usually determined by maximization of a fitness proxy, either in a fixed environment, which we call optimal response (OR) models, or including the feedback of an individual's strategy on its environment (game-theoretical optimization, GTO). Optimal response models can predict allocation in single trees and stands when there is significant competition only for one resource. Game-theoretical optimization can be used to accoun