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The development of the capital market in Indonesia is very rapidly.This is an indicator that the capital market is an alternative source offunding in addition to banking, in addition to the growing capital marketsalso showed that the confidence of investors will invest in Indonesia capitalmarket is quite good. The information required by the investors in the capitalmarkets is not only a fundamental information, but also information that istechnical in nature. The fundamental nature of the information obtainedfrom the financial reports of companies, and the technical nature of theinformation obtained from outside companies such as inflation, interest ratesand other factors.The samples of this research are company manufacturing food andbeverage sector in 2008-2012 by using 16 companies with purposivesampling method. The results of the research with multiple linear regressionshowed that the CR, DER, TAT, ROA, PER and interest rate do not haveeffect on stock return. While inflation has a negative significant effect onstock returns.

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Tanaman obat (TO) adalah tanaman yang memiliki khasiat obat dan digunakan sebagai obat dalam penyembuhan maupun pencegahan penyakit. TO sebagai Obat Tradisional (OT) ini masih banyak digunakan oleh masyarakat, terutama dari kalangan menengah ke bawah. Bahkan dari masa ke masa,  OT ini mengalami perkembangan yang semakin meningkat, terlebih dengan munculnya isu kembali ke alam (back to nature) serta krisis yang berkepanjangan dan telah diakui juga bahwa OT dari TO tersebut  memiliki efek samping relatif kecil dibandingkan obat modern, meski tetap perlu diperhatikan bila ditinjau dari kepastian bahan aktif dan konsistensinya yang belum terjamin terutama untuk penggunaannya secara rutin. Bentuk dari kearifan budaya khususnya bagi masyarakat yang melestarikan pengobatan alami, TO perlulah didata dan didokumentasikan dengan tujuan agar berbagai manfaat TO dapat semakin banyak teridentifikasi dan secepatnya diimplementasikan kepada masyarakat. Dalam penelitian ini dihasilkan sebuah Elektronik Ensiklopedia Tanaman Herba (EETH) berbasis WEB yang merupakan salah satu upaya mendokumentasikan dan menginformasikan kepada masyarakat tentang berbagai tanaman yang berkhasiat obat. EETH ini dapat menyajikan informasi secara online mengenai berbagai macam tanaman yang berkhasiat obat/tanaman herba yang dapat membantu user dalam menambah pengetahuan mereka mengenaiTO, terutama TO yang tumbuh di sekitar lingkungan rumah dan cara pengolahan TO agar menjadi obat yang berkhasiat   Kata Kunci : Tanaman, Obat, Penyembuhan, Penyakit, Ensiklopedia

Remote sensing is the science and art of obtaining information about an object, area, or phenomenon through the analysis of data acquired by a device that is not in contact with the object, area, or phenomenon under investigations Remote sensing data is of such nature and volume as to require it to be compatible with processing and outputing by computers. They are the easiest, fastest, and most efficient way to produce images, extract data sets, and assist in decision making. One special function is to assist in manipulating other kinds of data about the spatial or locational aspects of areas in the world that are the subjects of interpretation and decision making. The bulk of the data in such systems have in common a geographical significance, that is, they are tied to definite locations on the Earth. In this sense, they are similar to or actually make up what has become a powerful tool in decision making and management. The Image-Based Information System (IBIS) was developed in 1975 at the Jet Propulsion Laboratory, and is designed to be a comprehensive geographic information system that performs operations on raster image, tabular, and graphics format data, using the Video Image Communication And Retrieval (VICAR) image processing system. This was accomplished by the creation of a new VICAR-based file format for tabulating raster format geographic information over multiple data planes.

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.