This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal control system on village financial management. Thisresearch was conducted in the village of Kampar Regency. Thepopulation in this study were village officials who worked at thevillage office in Kampar District, amounting to 242 villages. Thisstudy used purposive sampling. The number of samples in this studywere 150 respondents, from each village 5 respondents would betaken with the criteria of the Village Head, Village Secretary, Headof Finance, Section Chief and BPD. The test was carried out usingSPSS 25.0 for Windows and Microsoft Excel 2010. The analysistechnique in this study uses multiple regression analysis. Theresults of this study indicate that: (1) Community participationinfluences the effectiveness of village financial management;(2)Transparency influences the effectiveness of village financialmanagement; (3) Accountability influences the effectiveness ofvillage financial management; (4) The quality of human resourcesinfluences the effectiveness of village financial management; (5)The use of information technology influences the effectiveness ofvillage financial management; (6) The application of an internalcontrol system influences the effectiveness of village financialmanagement.
Deep-sea exploration is without doubt one of the most challenging-to-perform activities on Earth, as it faces natural limitations and it strongly relies on technological developments. Fortunately, advances in technology that are shaping the way we explore the deep sea can now be used to foster an innovative classroom environment. In this article we introduce a Deep-Sea Exploration graduate-level course with a foundation in active and virtual learning. Because virtual education is setting the pace in current times, here, we share the outline of this course with specific activities that can be used to engage and connect students from multidisciplinary backgrounds in contexts where barriers to perform deep-sea exploration are stronger. Students are expected to take three roles, researcher, entrepreneur, and explorer, to account for the intrinsic relationship between deep-sea scientists and other career practitioners. All roles prioritize collaborative work among students and motivate them to be creative, autonomous, and innovative. The course methodology exposes students to the deep-sea community through challenges such as grant proposal writing (Researcher), business idea innovation tanks (Entrepreneur), and novel discovery annotations on deep-sea exploration cruises streamed live via telepresence (Explorer). Beyond receiving information provided solely by lectures and readings, students in Deep-Sea Exploration use tools to build on their knowledge and to spot real-world opportunities for professional and sustainable community growth.
For many people, the Polar Regions remain distant locations, unconnected to their lives, and far from their daily concern. Funded by the National Science Foundation, the goal of the Polar Interdisciplinary Coordinated Education (Polar-ICE) program was to engage the public in understanding how Polar Regions influence our lives while improving their understanding of how scientists work to measure and understand the changing Polar Regions and the global climate system. Through this work, the need emerged for a unified set of messages about the Polar Regions that identify the “big ideas” all people should know about the Poles, the regions which regulate the Earth’s climate. The messages can save as the infrastructure to enable scientists to construct more effective Broader Impacts Projects to engage the public in learning about the Polar Regions end for educators to integrate these big ideas into their STEM teaching both in school and out-of-school learning environments.
This editor’s note gives an overview of the content of this issue which is sponsored by Oregon Sea Grant.
This research aims to examine and analyze the effect of professionalism, competence, and job satisfaction to the tax auditors performance. In addition, this study also aims to determine the role of role conflict in moderating the influence of professionalism, competence, and job satisfaction on the performance of auditors who worked at Tax Office (KPP) in Riau’s Directorate General of Tax (DJP Riau). The data in this study is the primary data. The sampling method used in this study saturated method. The sample used in this study were 83 respondents. The method of data analysis used to the test the hypothesis is SEM PLS using WarpPLS version 6.0. The result of this study is showed that professionalism, competence, and job satisfaction showed influence on the tax auditors performance. The role conflict could moderate the influence of professionalism to tax auditors performance. The role conflict couldn’t moderate the influence of competence and job satisfaction to tax auditors performance
This study aims determine the effect of corporate governance and audit tenure on audit report lag on LQ45 companies listed on Indonesia Stock Exchange in 2016-2018. This research using secondary data. Sampling in this study using purposive sampling using predetermined criteria. Selected samples from companies that Included in LQ45 index on the Stock Exchange for 2016-2018 were 22 companies. The analysis technique used in this study is multiple Linear regression analysis and uses the Eviews version 9 application .The results of this study indicate that partially only internal audit variables have a significant effect on audit report lag, while the board of commissioners, audit committee and audit tenure have no significant effect on audit report lag.
While climate impacts are increasing (e.g., rising seas, increasing storm damage) so too is the desire to protect natural systems and capitalize on their protective benefits and other services. Linking ecosystem services science through mapping efforts can help students learn methods for including the value of nature in climate adaptation decisions. This hands-on lab activity was developed to introduce students to the theory and application of ecosystem service valuation and mapping at the land-sea interface. By working with case study data from British Columbia, students learn to apply ecosystem service concepts and easy-to-use, opensource software to answer engaging questions within a real-world policy and planning context.
