Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak Pengendali Tujuan Utama - Penelitian ini bertujuan menganalisis efektivitas implementasi IFRS 10 pada aspek entitas pengendali. ...Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali. Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena basis prinsip belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat. Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10. Kebaruan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling Parties Main Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect. Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties. Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges. Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10. Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.
ABSTRAKPada studi ini dilakukan analisis penambahan batang metal berbentuk persegi di dalam feed horn piramida antena reflektor parabola untuk meningkatkan performansi gain, beamwidth dan side lobe ...level. Kebutuhan utama antena radar maritim adalah memiliki gain yang besar ≥ 27 dB, beamwidth kecil ≤ 2o, dan side lobe level yang rendah ≤ -30 dB. Oleh karena itu, perlu diajukan teknik desain antena parabola dengan penambahan batang metal berbentuk persegi di dalam feed horn piramida untuk meningkatkan performasi gain, beamwidth dan side lobe level. Hasilnya dapat meningkatkan gain antena reflektor parabola menjadi 36,9 dB, memperkecil beamwidth menjadi 1,9o dan menekan side lobe level menjadi 31,4 dB. Hasil studi ini mengkonfirmasi bahwa teknik desain dengan menambahkan batang metal persegi di dalam feed horn piramida antena reflektor parabola dapat meningkatkan performasi gain, beamwidth dan side lobe level lebih baik dibandingkan desain tanpa penambahan batang metal persegi.Kata kunci: antena parabola, feed horn piramida, antena radar maritim, gain ABSTRACTIn this study, an analysis of the addition of square-shaped metal rods was carried out in the pyramid feed horn of a parabolic reflector antenna to increase gain, beamwidth and side lobe level performance. The main requirement for a maritime radar antenna is to have a large gain ≥ 27 dB, a small beamwidth of ≤ 2o, and a low side lobe level of ≤ -30 dB. Therefore, it is necessary to propose a parabolic antenna design technique with the addition of a rectangular metal rod inside the pyramidal feed horn to improve gain, beamwidth and side lobe level performance. The result can increase the gain of the parabolic reflector antenna to 36.9 dB, reduce the beamwidth to 1.9o and suppress the side lobe level to 31.4 dB. The results of this study confirm that the design technique by adding a square metal rod in the pyramid feed horn of a parabolic reflector antenna can improve gain, beamwidth and side lobe level performance better than the design without the addition of square metal rods.Keywords: parabolic antenna, pyramid feed horn, maritime radar antenna, gain
Twórczość najsławniejszego litewskiego malarza i kompozytora M.K. Čiurlionisa (1875–1911) zadziwia oryginalnością i sugestywnością artystycznych form. Przez całe życie interesował się on kulturą ...starożytnego Egiptu, ale niewiele wiadomo o tym, jaki miało to wpływ na jego twórczość i jak głębokie było to zainteresowanie. Poszukiwano zatem źródeł, z których mógł korzystać, gdy malował obrazy inspirowane starożytnym Egiptem.
Abstrak: Penelitian ini bertujuan mengembangkan produk berupa objek 3 dimensi kabel fiber optic yang ditampilkan pada piramida hologram yang valid dan layak digunakan untuk kegiatan belajar siswa ...Sekolah Menengah Kejuruan sebagai media pembelajaran. Tampilan hologram objek 3 dimensi yang ditayangkan berbentuk digital dan mempunyai kelebihan yaitu menghasilkan tampilan 360o yang dapat dilihat dari sudut manapun sehingga memudahkan siswa mendapat informasi secara utuh. Penelitian ini menggunakan model pengembangan Sadiman (2010). Pada penerapannya obyek 3 dimensi kabel fiber optic berbantuan piramida hologram hanya sampai tahap uji validitas media. Hasil validasi ahli materi memperoleh nilai rata-rata 93,3% dan ahli media sebesar 97%. Dari hasil validasi ahli disimpulkan bahwa objek 3 dimensi kabel fiber optic berbantuan piramida hologram dinyatakan valid serta layak digunakan dalam pembelajaran. Objek 3D berbantuan piramida hologram mampu menjadi solusi guru dalam menjelaskan materi pembelajaran dan dapat meningkatkan semangat siswa untuk belajar. Abstract: This study aims to develop products in the form of 3-dimensional objects of optical fiber cable displayed on a holographic pyramid that are valid and suitable for use in learning activities of Vocational High School students as learning media. The 3-dimensional holographic display of the displayed object is digital and has the advantage of producing a 360o display that can be seen from any angle making it easier for students to get complete information. This study uses the Sadiman development model (2010). In its application, the 3-dimensional object of optical fiber cable assisted by the hologram pyramid only reaches the stage of media validity testing. The results of the validation of the material experts obtained an average value of 93.3% and 97% of the media experts. From the results of expert validation, it was concluded that the 3-dimensional object of optical fiber cable assisted by the hologram pyramid was declared valid and suitable for use in learning. 3D objects that are assisted by the hologram pyramid are able to be the teacher's solution in explaining learning material and can increase students' enthusiasm for learning.
Research and development with the aim of producing a product in the form of a 3D object utilizing a smartphone-based hologram piramida of human movement system material. Research and Development ...(R&D) is research and development that refers to the Lee & Owen model with stages (analysis, design, development, implementation). With the application of 3D object media as a complement in science learning, media as a complement means that the media is applied to complement the material received by students in the classroom. The results of the product feasibility test that have been tested on media experts, material experts and students get a positive and feasible response. So it can be concluded that the 3D object media utilizes a smartphone-based hologram piramida, the human motion system material is suitable for use as a learning medium in the classroom, with the presence of 3D object media utilizing smartphone-based hologram piramidas can provide convenience in learning, motivate students to learn, display attractive media for students. Abstrak Penelitian dan pengembangan bertujuan menghasilkan produk berupa objek 3D memanfaatkan piramida hologram berbasis smartphone materi sistem gerak manusia. Research and Development (R&D) merupakan penelitian dan pengembangan yang mengacu pada model Lee & Owen dengan tahapan (analysis, design, development, implementation). Dengan penerapan media objek 3D sebagai pelengkap dalam pembelajaran IPA, media sebagai pelengkap berarti media diterapkan untuk melengkapi materi yang diterima siswa di dalam kelas. Hasil dari uji kelayakan produk yang telah diujikan kepada ahli media, ahli materi dan siswa mendapatkan respon positif dan layak. Sehingga dapat disimpulkan media objek 3D memanfaatkan piramida hologram berbasis smartphone materi sistem gerak manusia layak digunakan sebagai media pembelajaran di dalam kelas, dengan adanya media objek 3D memanfaatkan piramida hologram berbasis smartphone dapat memberikan kemudahan dalam pembelajaran, memotivasi siswa untuk belajar, menampilkan media yang menarik untuk siswa.
DIKW – hijerarhija Bosančić, Boris
Vjesnik bibliotekara Hrvatske,
02/2018, Letnik:
60, Številka:
2-3
Journal Article
Recenzirano
Odprti dostop
Koncept DIKW-hijerarhije (engl. Data-Information-Knowledge-Wisdom hierarchy ) osmišljen je 1980-ih kako bi na što jednostavniji način oslikao odnose između možda ključnih pojmova u knjižničnoj i ...informacijskoj znanosti danas – podatka, informacije, znanja i mudrosti. U radu se izlaže i kritički analizira tumačenje koncepta DIKW-hijerarhije u literaturi iz dvaju velikih područja – upravljanja znanjem i knjižnične i informacijske znanosti. Dan je kratki osvrt na porijeklo nastanka DIKW-koncepta te njegov najčešći prikaz u obliku piramide, odnosno trokuta. Nadalje, DIKW-hijerarhija propituje se kao model i kao simbol. Kao model, DIKW-hijerarhija dopušta dodatne interpretacije strukturnih i funkcionalnih značajki vezanih uz procese transformiranja, procesiranja i međusobnog sadržavanja ugrađenih DIKW-koncepata u modelu. Kao simbol, DIKW-hijerarhija, u najopćenitijem smislu, može simbolizirati proces stjecanja znanja kao najprihvatljiviju mogućnost, otvarajući vrata metaforičnoj interpretaciji pojedinih pojmova uključenih u nadređeni DIKW-koncept. Na kraju rada dan je osvrt i na pojedine kritičke pristupe DIKW-hijerarhiji, prije svega na kritike njezinih logičkih i epistemoloških pretpostavki. Autor zatim izlaže vlastitu kritiku simboličnog prikaza i metaforične interpretacije DIKW-hijerarhije kao piramide te zaključuje da je sudbina DIKW-hijerarhije neizvjesnija nego ikada prije.
The concept of DIKW (Data-Information-Knowledge-Wisdom) hierarchy was designed in the 1980s with the aim to portray, as simply as possible, the relationships among, perhaps the most used terms in scientifi c and non-scientifi c discourse today: data, information, knowledge, and wisdom. The paper critically exposes and analyses the interpretation of the concept of the DIKW hierarchy in the professional literature of two large areas Knowledge Management (KM) and Library and Information Science (LIS). A brief review of the origin of the DIKW concept is given as well as its most common representation in the form of a pyramid or a triangle. The paper further examines DIKW hierarchy as a model and as a symbol. As a model, DIKW hierarchy allows the introduction of an additional interpretation of its structural and functional characteristics associated with the processes of transforming, processing, and mutual containing of the embedded DIKW elements. As a symbol, DIKW hierarchy, in the most general sense, can symbolize the knowledge acquisition process, as the most acceptable option, which opens the door to a metaphorical interpretation of certain terms included in the superior DIKW concept. At the end of the paper, the discussion of the particular critical approaches to the DIKW hierarchy is also given, relating to the criticism of its logical as well as epistemological assumptions. The author also presents his critical views of the symbolic representation and metaphorical interpretation of the DIKW hierarchy as a pyramid. Due to the increasing number of critical reviews, the paper concludes by stating that the future of DIKW hierarchy seems even more uncertain now than ever before
La transformada de Hough es uno de los métodos más comunes para detectar formas (por ejemplo líneas) en el procesamiento digital de imágenes; sin embargo, la complejidad computacional de la ...transformada es alta si se realiza de forma secuencial (utilizando un solo procesador). En este trabajo se presenta un algoritmo rápido de la transformada de Hough para detectar líneas rectas en una imagen mediante una técnica de descomposición en la imagen de entrada. Implementado en forma paralela, esto permite cargas de trabajo balanceadas en los procesadores participantes, para evitar la sobrecarga computacional. Se presentan y discuten simulaciones por computadora, las cuales demuestran la eficiencia del algoritmo rápido propuesto con algunos ejemplos de imágenes.
U radu se analiziraju uzroci i značajke demografskog starenja stanovništva u Šibensko-kninskoj županiji s pomoću osnovnih demografskih pokazatelja prema popisima stanovništva od 1971. do 2011. ...godine. Analizira se prostorna diferencijacija demografskog starenja na razini mikroregija u županiji, na razini gradova/općina te naselja. Dana je i usporedba starenja stanovništva hrvatskih županija iz čega proizlazi da Šibensko-kninska županija, zajedno s Ličko-senjskom, ima najstarije stanovništvo u Hrvatskoj. Starenje u Šibensko-kninskoj županiji, uvjetovano izrazitim ruralnim egzodusom koji je bio intenzivan od kraja 60-ih i početkom 70-ih godina 20. stoljeća te kontinuiranim smanjivanjem fertiliteta i naslijeđenom starosnom strukturom, prisutno je na svim teritorijalnim razinama Županije. Iako je proces starenja započeo u primorskom dijelu, zagorski prostor je više i brže ostario nego Primorje. Na osnovi brojnih pokazatelja demografske starosti i intenziteta starenja, proizlazi da prema stupnju bodovne demografske ostarjelosti stanovništvo Šibensko-kninske županije odlikuje vrlo duboka starost, međutim više od polovice naselja ima obilježja izrazite duboke ili krajnje duboke starosti.
PDF
