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101.740  Articles
1 of 10.174 pages  |  10  records  |  more records»
Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/... see more

Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the revisio... see more

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption... see more

Despite the numerous studies on the determinants of subjective wellbeing (SWB), there are still under-researched areas as follows: a full-model approach allowing un-confounded and robust estimations, extension of cross-contextual approaches, and an accoun... see more

Abstract: The government encourages Vocational High Schools to carry out organizational transformation to become Regional Public Service Bodies. Through BLUD, SMKs with superior products can manage finances and production processes more flexibly without v... see more

In modern world various transformations have an impact on social and political processes of the society. Even cultural changes somehow depend on these transformations. Therefore, social and political phenomena need new approaches for their study, where th... see more

Para estudiar los fenómenos que se originan durante la operación de los transformadores, empleando las herramientas desimulación existentes con resultados de una exactitud aceptable, es necesaria la obtención de datos reales del transformador y suaplicaci... see more

ObjectiveThe objective of this analysis is to leverage recent advances innatural language processing (NLP) to develop new methods andsystem capabilities for processing social media (Twitter messages)for situational awareness (SA), syndromic surveillance (... see more

This study aimed at describing the character value of education through understanding the semiotic meaning of the offerings ritual Pati Ka in the Kelimutu Lake. This study used descriptive qualitative and ethnolinguistic approach. The research subject wer... see more

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