This study aims to examine cash basis income (LRA-income) and accrual (LO-income) in the financial statement of provincial gov ernments Indonesia. The sample this used 33 provinces Indonesia within a period 10 years from 2010-2019. results indicate that there is significant difference increase total LRA-LRA LRA-LO LKPD before after application based SAP. There local revenue accrual-based taxes ...

Accumulating translational evidence suggests that the long-chain omega-3 fatty acid docosahexaenoic acid (DHA) plays a role in the maturation and stability of cortical circuits that are impaired in different recurrent psychiatric disorders. Specifically, rodent and cell culture studies find that DHA preferentially accumulates in synaptic and growth cone membranes and promotes neurite outgrowth,...

â  using of prediction models is one of the methods of financial performance prediction. financial ratios are employed as predictive variable in prediction models. the main purpose of this study is to compare the incremental information content of accrual and cash ratios for prediction and evaluation of the financial performance of business entities by data mining models. in align with research...

The purpose of this study was to find out that the presentation financial reports at BLUD Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer Regulation Number 71 2010 concerning and Permendagri 79 2018 Regional Public Service Agencies. research method used a qualitative descriptive approach by comparing theory practice presenting reports, data ...

During childhood, physical activity is likely the most important modifiable factor for the development of lean mass. However, the effects of normal growth and maturation must be controlled. To distinguish effects of physical activity from normal growth, longitudinal data are required. One hundred nine boys and one hundred thirteen girls, participating in the Saskatchewan Pediatric Bone Mineral ...

This paper examines the anomaly, first reported by Sloan (1996), that the market misprices stocks of firms with extreme (high or low) accruals. The paper proposes a four-factor ICAPM, based on Campbell and Vuolteenaho (2004) and Fama and French (1993), and tests the model using a two-pass cross-sectional regression. Two principal findings are reported. First, the model successfully prices the c...

This paper introduces a new employee option plan for lowand mid-level employees. The option plan is a possibility for the employee to exercise an accrual account at any time before maturity contingent on the stock price being above a strike level. The option is American in nature and is a combination of an accrual account and a digital option with a strike price. The optimal stopping problem as...