Journal articles on the topic 'Independence'

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1

Hakim, Muh Ridha. "TAFSIR INDEPENDENSI KEKUASAAN KEHAKIMAN DALAM PUTUSAN MAHKAMAH KONSTITUSI / INTERPRETATION OF JUDICIAL POWER INDEPENDENCE IN CONSTITUTIONAL COURT DECISIONS." Jurnal Hukum dan Peradilan 7, no. 2 (July 29, 2018): 279. http://dx.doi.org/10.25216/jhp.7.2.2018.279-296.

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Artikel ini mengkaji mengenai independensi kekuasaan kehakiman yang ditinjau dari Putusan Mahkamah Konstitusi. Independensi kekuasaan kehakiman merupakan keharusan dalam sebuah negara hukum (rechtstaat). Negara hukum baik dalam konsep Rule of Law ataupun Rechtstaat, menempatkan peradilan yang bebas dan tidak memihak (independence and impartiality of judiciary) sebagai salah satu cirinya. Akan tetapi, kemerdekaan tersebut bukanlah tanpa batasan sehingga dapat diterjemahkan dengan seluas-luasnya. Sering kali dalam praktiknya independensi didalilkan untuk berlindung atas suatu perbuatan yang tidak dapat dipertanggungjawabkan. Oleh karenanya, perlu dilakukan penggalian makna independensi kekuasaan kehakiman sebagaimana amanat Pasal 24 ayat (1) Undang-Undang Dasar 1945. Pasal 24 ayat (1) Undang-Undang Dasar 1945 menyatakan bahwa “kekuasaan kehakiman merupakan kekuasaan yang merdeka untuk menyelenggarakan peradilan guna menegakkan hukum dan keadilan”. Oleh karenanya, pertimbangan dari Mahkamah Konstitusi terkait putusan-putusan yang menjadikan Pasal 24 ayat (1) Undang-Undang Dasar 1945 sebagai batu uji dalam pengujian undang-undang layak untuk dikaji dan diangkat menjadi tafsiran mengenai makna independensi kekuasaan kehakiman. Tulisan ini menggali pandangan hakim dalam putusan Mahkamah Konstitusi yang memuat pertimbangan mengenai independensi kekuasaan kehakiman. Penulisan menggunakan metode yuridis normatif melalui pendekatan konseptual (conceptual approach) dan pendekatan kasus (case approach). Tulisan ini menggunakan data sekunder dengan bahan hukum primernya adalah Putusan Mahkamah Konstitusi. Data dianalisis menggunakan metode kualitatif.This article examines the independence of judiciary by reviewing the Constitutional Court Decisions. Independence of judiciary is an absolute fact in a state of law (rechtstaat). A state of law, in the concept of Rule of Law or Rechtstaat, lists independence and impartiality of judiciary as one of its characteristics. However, independence is not as free as everybody can freely interpret the law. Often, in practice, independence is postulated so as to provide protection from an act that cannot be accounted for. Therefore, it is necessary to delve into the meaning of judicial power independency as mandated by Article 24 paragraph (1) of the 1945 Constitution. Article 24 paragraph (1) of the 1945 Constitution states that “judicial power is an independent power to administer judicial proceedings to enforce the law and justice”. For that reason, it is reasonable that the Constitutional Court’s reasoning in relation to the decisions that render Article 24 paragraph (1) of the 1945 Constitution a touchstone in the judicial review of the laws be investigated and regarded as an interpretation of the meaning of judicial power independence. This paper studies the views of the judges in the Constitutional Court decisions that contain the court’s reasoning regarding the judicial power independence. This paper was written by employing a juridical-normative method through a conceptual approach and a case approach. This paper uses secondary data with the Constitutional Court Decisions as the primary legal materials. The data were analyzed using a qualitative method.
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2

Dalipi, Liridon. "Independence of Independent Institutions." Zbornik radova Pravnog fakulteta u Splitu 53, no. 4 (November 15, 2016): 1119–26. http://dx.doi.org/10.31141/zrpfs.2016.53.122.1119.

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This paper addresses the issue of independent institutions in Kosovo that are constitutional category, their operation and role within the state, problems and challenges that arise especially in those areas that the issue of regulation is very sensitive. The key focus in this study is IMC. This paper contains analysis of political influence on financing and appointment in decision making bodies. Furthermore, it includes analysis of the political independence from industry. These issues will be addressed according to the guidelines and recommendations of the European Union compared with domestic legislation and various European practices. This study has been done using secondary data, and it concludes that Independent Institutions in Kosovo are not immune from the political and industry influences, and it provides some recommendations on how to avoid such influences.
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Nigam, Attendra. "Women in Pre Independence and Post Independence." International Journal of Trend in Scientific Research and Development Volume-2, Issue-5 (August 31, 2018): 1212–16. http://dx.doi.org/10.31142/ijtsrd17070.

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4

Le Mire, Suzanne, and George Gilligan. "Independence and Independent Company Directors." Journal of Corporate Law Studies 13, no. 2 (October 2013): 443–75. http://dx.doi.org/10.5235/14735970.13.2.443.

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5

Manzel, Sarah, and Michael Schürmann. "Non-commutative stochastic independence and cumulants." Infinite Dimensional Analysis, Quantum Probability and Related Topics 20, no. 02 (June 2017): 1750010. http://dx.doi.org/10.1142/s0219025717500102.

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In a fundamental lemma we characterize “generating functions” of certain functors on the category of algebraic non-commutative probability spaces. Special families of such generating functions correspond to “unital, associative universal products” on this category, which again define a notion of non-commutative stochastic independence. Using the fundamental lemma, we prove the existence of cumulants and of “cumulant Lie algebras” for all independences coming from a unital, associative universal product. These include the five independences (tensor, free, Boolean, monotone, anti-monotone) appearing in Muraki’s classification, c-free independence of Bożejko and Speicher, the indented product of Hasebe and the bi-free independence of Voiculescu. We show how the non-commutative independence can be reconstructed from its cumulants and cumulant Lie algebras.
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6

Rattanamoong, Jittinart, and Vichian Laohakosol. "Degree of independence of numbers." Mathematica Slovaca 71, no. 3 (June 1, 2021): 615–26. http://dx.doi.org/10.1515/ms-2021-0007.

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Abstract A new concept of independence of real numbers, called degree independence, which contains those of linear and algebraic independences, is introduced. A sufficient criterion for such independence is established based on a 1988 result of Bundschuh, which in turn makes use of a generalization of Liouville’s estimate due to Feldman in 1968. Applications to numbers represented by Cantor series and product expansions are derived.
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7

Ariska, Tisa. "Penerapan Prinsip Independensi di Kalangan Wartawan Foto Kota Bandung." Annaba: Jurnal Ilmu Jurnalistik 2, no. 1 (October 26, 2021): 1–22. http://dx.doi.org/10.15575/annaba.v2i1.2782.

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Penelitian ini bertujuan untuk mengetahui bagaimana wartawan foto menerapkan prinsip independensi dalam pemahaman pemaknaan dan pengimplementasiannya selama bekerja di media, karena praktik intervensi dalam pemberitaan menjadi salah satu fenomena yang sudah biasa dalam pers Indonesia yang bertentangan dengan prinsip independensi wartawan. Dengan menggunakan deskriptif dan pendekatan kualitatif, metode tersebut dapat memberikan deskripsi, gambaran, atau lukisan secara sistematis, faktual dan akurat. Sehingga hasil penelitian ini pertama, Wartawan Foto Bandung memahami independensi berdasarkan pengetahuannya melalui latar belakang pendidikan, dunia kerja dan lingkungan, memahami independensi sebagai kebebasan dari masyarakat pemilik modal dan media dan memahami pandangannya bahwa independensi itu penting untuk menjaga kebenarannya agar tetap dipercaya oleh masyarakat. Kedua, Wartawan Foto Bandung memaknai prinsip independensi berdasarkan pengalaman yang dirasakan saat bekerja This study aims to find out how photojournalists apply the principle of independence in understanding its meaning and implementation while working in the media, because the practice of intervention in reporting is one of the common phenomena in the Indonesian press which is contrary to the principle of journalist independence. By using descriptive and qualitative approaches, these methods can provide descriptions, descriptions, or paintings in a systematic, factual and accurate manner. So that the results of this study are first, Bandung Photo Journalists understand independence based on their knowledge through educational background, the world of work and the environment, understand independence as freedom from the people who own capital and the media and understand their view that independence is important to maintain the truth so that it remains trusted by the community. Second, Bandung Photo Journalists interpret the principle of independence based on the experience they feel at work.
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8

AMOR, NAHLA BEN, and SALEM BENFERHAT. "GRAPHOID PROPERTIES OF QUALITATIVE POSSIBILISTIC INDEPENDENCE RELATIONS." International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems 13, no. 01 (February 2005): 59–96. http://dx.doi.org/10.1142/s021848850500331x.

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Independence relations play an important role in uncertain reasoning based on Bayesian networks. In particular, they are useful in decomposing joint distributions into more elementary local ones. Recently, in a possibility theory framework, several qualitative independence relations have been proposed, where uncertainty is encoded by means of a complete pre-order between states of the world. This paper studies the well-known graphoid properties of these qualitative independences. Contrary to the probabilistic independence, several qualitative independence relations are not necessarily symmetric. Therefore, we also analyze the symmetric counterparts of graphoid properties (called reverse graphoid properties).
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9

Nurmala, Emilda, Jusmani, and Aryo Arifin. "Analisis Independensi, Kompetensi, Program, Pelaksanaan Dan Laporan Audit Auditor Internal Terhadap Pemasaran Dan Penjualan Pada PT Pegadaian Kantor Wilayah III Palembang." Jurnal Media Wahana Ekonomika 20, no. 2 (July 30, 2023): 337–54. http://dx.doi.org/10.31851/jmwe.v20i2.12730.

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ABSTRAK Penelitian ini bertujuan untuk menganalisis independensi, kompetensi, program, pelaksanaan dan laporan auditor internal terhadap pemasaran dan penjualan pada PT Pegadaian Kantor Wilayah III Palembaang, dimana data penelitian berupa kuesioner yang di isi oleh 40 responden merupakan pegawai PT Pegadaian Kantor Wilayah III Palembang. Variabel independen ada lima yaitu independensi, kompetensi, program, pelaksanaan dan laporan audit, variabel dependen pemasaran dan penjualan. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitian menunjukkan independensi, kompetensi, program, pelaksanaan dan laporan audit mempengaruhi pemasaran sebesar 43,8% dan mempengaruhi penjualan sebesar 40,4%. Secara simultan independensi, kompetensi, program, pelaksanaan dan laporan audit berpengaruh terhadap pemasaran dan penjualan. Secara Parsial Pelaksanaan audit berpengaruh signifikan terhadap pemasaran dan penjualan sedangkan independensi, kompetensi, program dan laporan audit tidak berpengaruh signifikan. Kata Kunci : Independensi, kompetensi, program, pelaksanaan, laporan audit, pemasaran dan penjualan. ABSTRACT This study aims to analyze independence, competence, programs, implementation and reports of internal auditors on marketing and sales at PT Pegadaian Regional Office III Palembang, where the research data is in the form of a questionnaire filled out by 40 respondents who are employees of PT Pegadaian Regional Office III Palembang. There are five independent variables, namely independence, competence, programs, implementation and audit reports, the dependent variable marketing and sales. Data analysis tested the classical assumptions, linear regression and hypotheses with the SPSS program. Research results show independence, competence, programs, implementation and audit reports affect marketing by 43.8% and affect sales by 40.4%. Simultaneously independence, competence, programs, implementation and audit reports affect marketing and sales. Partially the implementation of audits has a significant effect on marketing and sales while independence, competence, programs and audit reports have no significant effect. Keywords: Independence, competency, program, implementation, audit report, marketing and sales.
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10

Unnisa, Yaseen, Danh Tran, and Fu Chun Huang. "Statistical Independence and Independent Component Analysis." Applied Mechanics and Materials 553 (May 2014): 564–69. http://dx.doi.org/10.4028/www.scientific.net/amm.553.564.

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Independent Component Analysis (ICA) is a recent method of blind source separation, it has been employed in medical image processing and structural damge detection. It can extract source signals and the unmixing matrix of the system using mixture signals only. This novel method relies on the assumption that source signals are statistically independent. This paper looks at various measures of statistical independence (SI) employed in ICA, the measures proposed by Bakirov and his associates, and the effects of levels of SI of source signals on the output of ICA. Firstly, two statistical independent signals in the form of uniform random signals and a mixing matrix were used to simulate mixture signals to be anlysed byfastICApackage, secondly noise was added onto the signals to investigate effects of levels of SI on the output of ICA in the form of soure signals, the mixing and unmixing matrix. It was found that for p-value given by Bakirov’s SI statistical testing of the null hypothesis H0is a good indication of the SI between two variables and that for p-value larger than 0.05, fastICA performs satisfactorily.
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11

Mire, Suzanne Le. "Independent directors: partnering expertise with independence." Journal of Corporate Law Studies 16, no. 1 (December 9, 2015): 1–37. http://dx.doi.org/10.1080/14735970.2015.1090139.

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12

Palley, Thomas. "CENTRAL BANK INDEPENDENCE: A RIGGED DEBATE BASED ON FALSE POLITICS AND ECONOMICS." Investigación Económica 78, no. 310 (October 24, 2019): 67. http://dx.doi.org/10.22201/fe.01851667p.2019.310.71547.

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<p><strong>ABSTRACT</strong></p><p>The case for central bank independence is built on an intellectual two-step. Step one argues there is a problem of inflation prone government. Step two argues independence is the solution to that problem. This paper challenges that case and shows it is based on false politics and economics. The paper argues central bank independence is a product of neoliberal economics and aims to institutionalize neoliberal interests. As regards economics, independence rests on a controversial construction of macroeconomics and also fails according to its own microeconomic logic. That failure applies to both goal independence and operational independence. It is a myth to think a government can set goals for the central bank and then leave it to the bank to impartially and neutrally operationalize those goals. Democratic countries may still decide to implement central bank independence, but that decision is a political one with non-neutral economic and political consequences. It is a grave misrepresentation to claim independence solves a fundamental public interest economic problem, and economists make themselves accomplices by claiming it does. <br /><br /></p><p>INDEPENDENCIA DEL BANCO CENTRAL: UN DEBATE AMAÑADO BASADO EN POLÍTICA Y ECONOMÍA FALSAS</p><p> </p><p><strong>RESUMEN</strong><br />La cuestión de la independencia del banco central consiste en un proceso intelectual de dos fases. En la primera fase se argumenta que existe el problema de que el gobierno es proclive a la inflación. En la segunda fase se señala que la independencia del gobierno es la solución a este problema. En este artículo desafiamos esta cuestión y se muestra que se basa en política y economía falsas. Argumentamos que la independencia del banco central es un producto de la economía neoliberal y que aspira a institucionalizar los intereses neoliberales. En lo que concierne a la economía, la independencia se basa en una construcción controvertida de la macroeconomía y también fracasa de acuerdo con su propia lógica microeconómica. Ese fracaso aplica tanto para la independencia del objetivo como para la operativa. Es un mito pensar que el gobierno puede establecer objetivos para el banco central y luego permitir que éste los opere de forma imparcial y neutral. Los países democráticos pueden decidir implementar la independencia del banco central, pero la decisión es política y no es neutral en sus consecuencias económicas y políticas. La proposición de que la independencia resuelve un problema económico de interés público fundamental es una interpretación equivocada grave y los economistas se vuelven cómplices al sostener que en efecto lo resuelve.</p>
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Siraj, Siraj, Arditya Prayogi, Moh Rofiki, and Nawang Kalbuana. "RECONSTRUCTION OF THE PESANTREN LAW IN THE FRAME OF PESANTREN INDEPENDENCE." Jurnal Multidisipliner Bharasa 1, no. 2 (August 26, 2022): 102–13. http://dx.doi.org/10.56691/jurnalmultidisiplinerbharasa.v1i2.246.

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Pesantren in the annals of history plays an important role in the world of education, economics and politics. The economy of pesantren has fundamentally prepared itself as an organizational independence in maintaining its existence. The MORA regulation hints at the independence of pesantren with a roadmap of independence as the main guideline. Meanwhile, the Pesantren Law has not specifically mentioned this. This paper seeks to explain the implementation of the independence of pesantren and the need for reconstruction of the Pesantren Law in the perspective of the pesantren m andirian. This research uses a literature approach. The results of the study show the need for a discourse on the reconstruction of articles in the Pesantren Law in line with the pesantren independence program and the programs or technical implementations under it, starting from the funding of pesantren, the roadmap for pesantren independence, to technical guidelines for pesantren business assistance. Abstrak Pesantren dalam catatan sejarah memainkan peran penting dalam dunia pendidikan, ekonomi dan politik. Ekonomi pesantren pada dasarnya telah mempersiapkan diri sebagai independensi organisasi dalam mempertahankan eksistensinya. Peraturan Kemenag mengisyaratkan independensi pesantren dengan roadmap kemerdekaan sebagai pedoman utama. Sementara itu, UU Pesantren belum secara spesifik menyebutkan hal tersebut. Tulisan ini berupaya menjelaskan pelaksanaan independensi pesantren dan perlunya rekonstruksi UU Pesantren dalam perspektif pesantren m andirian. Penelitian ini menggunakan pendekatan kepustakaan. Hasil penelitian menunjukkan perlunya wacana rekonstruksi pasal-pasal dalam UU Pesantren sejalan dengan program kemandirian pesantren dan program atau teknis pelaksanaan di bawahnya, mulai dari pendanaan pesantren, roadmap kemandirian pesantren, hingga petunjuk teknis bantuan usaha pesantren
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Joshi, Narendera Prashad, Prakash Kafle, Babita Khanal, Dipak Yadav, Pramod Kumar Chaudhary, and Marvin Dewan. "Impact of Tailored Intensive Rehabilitation on Functional Independence and Quality of Life in Brain Tumor Patients: A Prospective Observational Study." Journal of Nobel Medical College 12, no. 2 (December 31, 2023): 70–74. http://dx.doi.org/10.3126/jonmc.v12i2.61349.

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Background: Brain tumors are a heterogeneous group causing disability. They significantly impact functional independence and quality of life. This study aims to investigate how tailored intensive rehabilitation affects brain tumor patients using the functional independency measure score. Materials and Methods: This is a prospective observational correctional study conducted in the department of Neurophysiotherapy and Neurosurgery at Nobel Medical College Teaching Hospital, Biratnagar over a period of 18 months. A total of 96 brain tumor patients who underwent surgery at a tertiary care centerduring the study period were included. Along with the demographic data, the diagnosis ofbrain tumor functional independency was assessed using the Functional Independence Measure Index. Results: A total of 96 brain tumor patients (44 males, 52 females, average age 55.6 years) were studied. The tumors' distribution showed variations, with glial tumors being the most frequent (36.4%). The Functional Independence Measure (FIM) Index was used to assess functional independence, yielding an average score of 82.5. Patients with meningioma had higher FIM scores (84.3) compared to glial cell tumor patients (80.1), although not statistically significant (p = 0.122).The study also explored correlations between FIM scores, hospital stay duration (average 9 days), and patient satisfaction. A weak positive correlation (r = 0.25) existed between FIM scores and hospital stay duration.A moderate positive correlation (r = 0.65) was found between FIM scores and patient satisfaction, suggesting higher satisfaction among patients with better functional independence. Conclusion: Intensive rehabilitation therapy shows promise in improving functional independence in brain tumor patients.
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Pérez Calentey, Esteban. "UN ENSAYO CRÍTICO SOBRE LA INDEPENDENCIA/AUTONOMÍA DE LA BANCA CENTRAL SEGÚN EL PARADIGMA DOMINANTE." Investigación Económica 79, no. 311 (December 10, 2019): 54. http://dx.doi.org/10.22201/fe.01851667p.2020.311.72436.

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<p>La independencia del banco central se refiere a la independencia política y operacional para lograr y mantener la estabilidad de precios. La independencia política se justificó sobre la base que no era posible explotar la existencia de un <em>trade-off</em> en un mundo con agentes racionales. Los intentos de hacerlo daban lugar a un problema de inconsistencia intertemporal en la política económica. Además, la hipótesis de expectativas racionales limitaba significativamente el marco de acción de los banqueros centrales. La independencia de instrumentos acabó sustentándose en los marcos de metas de inflación explícitos o implícitos. La evidencia empírica muestra que el <em>trade-off</em> entre inflación y desempleo goza de buena salud y que la inflación disminuyó de manera generalizada en el mundo a partir de la década de 1990, independientemente de los objetivos de la política monetaria y marcos monetarios adoptados. Además, en el contexto actual, existe un claro predominio de los canales de transmisión financieros y de las restricciones financieras, lo que complejiza la independencia de la banca central.</p><p> </p><p><strong> </strong>A CRITICAL ESSAY ON THE INDEPENDENCE/AUTONOMY OF THE CENTRAL BANK ACCORDING TO THE DOMINANT PARADIGM</p><p align="center"><strong>ABSTRACT</strong></p><p>The independence of the central bank refers to political independence and operational independence to achieve and maintain price stability. Political independence was justified on the basis that it was not possible to exploit the existence of a trade-off in a world with rational agents. Attempts to do so led to a problem of intertemporal inconsistency in economic policy. Moreover, the rational expectations hypothesis significantly limited the framework of action of central bankers. Instrument independence, on the other hand, was based on explicit or implicit inflation targeting frameworks. Empirical evidence shows that the trade-off between inflation and unemployment is well and alive and that inflation declined widely in the 1990s regardless of monetary policy objectives and monetary frameworks adopted. Moreover, in the current context, there is a clear dominance of financial transmission channels and financial constraints that makes central bank independence a more complex issue.</p>
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Harddian, Rahmad, Iwan Triyuwono, and Aji Dedi Mulawarman. "Biografi umar bin khattab ra: sebuah analogi bagi independensi auditor." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 2, no. 2 (May 22, 2019): 18–32. http://dx.doi.org/10.34202/imanensi.2.2.2017.18-32.

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Abstrak Tujuan penelitian adalah mencari konsep independensi auditor perspektif Umar bin Khattab. Penelitian ini adalah penelitian kualitatif, menggunakan metode tarikh bertipe biografi dengan tokoh Umar bin Khattab. Melalui tarikh, penulis berkeinginan memahami kehidupan beliau untuk dirumuskan menjadi konsep independensi melalui analogi/qiyas. Ditemukan bahwa konsep independensi berdimensi spiritual yang berdasar pada tauhid, mempunyai makna amar ma’ruf, nahi munkar dan jihad. Dimensi mental berupa sifat jujur, adil, teguh, amanah, dan zuhud. Dimensi material berkaitan dengan kelangsungan profesi auditor dan penjagaan harta masyarakat. Dimensi sosial merupakan fungsi independensi sebagai teladan yang baik bagi lingkungan. Abstract The purpose of this study is to formulate the concept of auditor’s independence base on Umar bin Khattab’s perspective. This research is a qualitative study that uses biographical tarikh method and the figure is Umar bin Khattab. By using tarikh, author attempts to understand about his life that to be formulated became the concept of independence by analog/qiyas. It was found that the concept of independence has a spiritual dimension that is based on tawhid, has amar ma’ruf, nahi munkar, and jihad meaning. Mental dimension consists of honest, fair, firm, trust, and zuhud. Material dimension related to the continuity of auditor profession and securing public treasure. The social dimension refer to the independence function as good role model for the environment.
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Smirnova, Irina Ya, and Marina A. Skvortsova. "Theoretical approaches to the formation of educational independence in children of primary school age in a modern educational organization." Vestnik of Kostroma State University. Series: Pedagogy. Psychology. Sociokinetics 29, no. 2 (September 29, 2023): 101–8. http://dx.doi.org/10.34216/2073-1426-2023-29-2-101-108.

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The article is devoted to the actual problem of the formation of educational independence in children of primary school age at the first stage of general education. The paper reveals theoretical and methodological approaches to the concept of “educational independenceˮ, presents the essential characteristics of the formation of the process of educational independence in the scientific psychological and pedagogical literature: the tasks, features and stages of the organization of this process in younger schoolchildren are identified, the levels of formation of educational independence and criteria for their evaluation are formulated. The authors analyzed the domestic experience of the formation of educational independence of children of primary school age. Based on the analysis of programs for the formation of educational independence in the initial level of a general education organization, the authors characterize the most effective forms, methods and techniques of the teacher's work on the organization of the studied process. The article concludes that it is necessary to allocate a set of structural components of the educational activity management system of primary school students, which orient them to the manifestation of educational independence.
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Pillay, Anthony L. "The independence of the ‘independent practitioner’ psychologist." South African Journal of Psychology 43, no. 4 (November 14, 2013): 406–8. http://dx.doi.org/10.1177/0081246313509556.

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Kurtz, Stuart A., Michael J. O'Donnell, and James S. Royer. "How to prove representation-independent independence results." Information Processing Letters 24, no. 1 (January 1987): 5–10. http://dx.doi.org/10.1016/0020-0190(87)90191-8.

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Crespí-Cladera, Rafel, and Bartolomé Pascual-Fuster. "Does the independence of independent directors matter?" Journal of Corporate Finance 28 (October 2014): 116–34. http://dx.doi.org/10.1016/j.jcorpfin.2013.12.009.

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Suhayati, Ely, and Mega Silvia. "IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS." Jurnal Riset Akuntansi 14, no. 2 (September 28, 2022): 148–58. http://dx.doi.org/10.34010/jra.v14i2.6017.

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The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations. Keywords : Auditor’s Professionalism, Independence, and Materiality Level.
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Chaturvedi, Dr Satish. "Twilight of India’s Independence." Indian Journal of Applied Research 4, no. 4 (October 1, 2011): 558–60. http://dx.doi.org/10.15373/2249555x/apr2014/176.

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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
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Rezvani, David A. "Partial Independence Beats Full Independence." Territory, Politics, Governance 4, no. 3 (July 27, 2015): 269–96. http://dx.doi.org/10.1080/21622671.2015.1053517.

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Tsumoto, Shusaku. "Statistical Independence as Linear Independence." Electronic Notes in Theoretical Computer Science 82, no. 4 (March 2003): 274–85. http://dx.doi.org/10.1016/s1571-0661(04)80725-4.

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Bessy, S., and D. Rautenbach. "Relating broadcast independence and independence." Discrete Mathematics 342, no. 12 (December 2019): 111589. http://dx.doi.org/10.1016/j.disc.2019.07.005.

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Bromberg, F., D. Margaritis, and V. Honavar. "Efficient Markov Network Structure Discovery Using Independence Tests." Journal of Artificial Intelligence Research 35 (July 17, 2009): 449–84. http://dx.doi.org/10.1613/jair.2773.

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We present two algorithms for learning the structure of a Markov network from data: GSMN* and GSIMN. Both algorithms use statistical independence tests to infer the structure by successively constraining the set of structures consistent with the results of these tests. Until very recently, algorithms for structure learning were based on maximum likelihood estimation, which has been proved to be NP-hard for Markov networks due to the difficulty of estimating the parameters of the network, needed for the computation of the data likelihood. The independence-based approach does not require the computation of the likelihood, and thus both GSMN* and GSIMN can compute the structure efficiently (as shown in our experiments). GSMN* is an adaptation of the Grow-Shrink algorithm of Margaritis and Thrun for learning the structure of Bayesian networks. GSIMN extends GSMN* by additionally exploiting Pearl's well-known properties of the conditional independence relation to infer novel independences from known ones, thus avoiding the performance of statistical tests to estimate them. To accomplish this efficiently GSIMN uses the Triangle theorem, also introduced in this work, which is a simplified version of the set of Markov axioms. Experimental comparisons on artificial and real-world data sets show GSIMN can yield significant savings with respect to GSMN*, while generating a Markov network with comparable or in some cases improved quality. We also compare GSIMN to a forward-chaining implementation, called GSIMN-FCH, that produces all possible conditional independences resulting from repeatedly applying Pearl's theorems on the known conditional independence tests. The results of this comparison show that GSIMN, by the sole use of the Triangle theorem, is nearly optimal in terms of the set of independences tests that it infers.
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Buka, Nurul Farha M., and Yustina Hiola. "PENGARUH RASIO KEMANDIRIAN, RASIO EFEKTIVITAS, DAN RASIO EFISIENSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GORONTALO." JSAP : Journal Syariah and Accounting Public 4, no. 1 (December 4, 2021): 9. http://dx.doi.org/10.31314/jsap.4.1.9-15.2021.

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The research was conducted at department of regional financial and assets of Gorontalo Regency. The objective was to determine the influence of dependent variable there are independency, effectiveness, and efficiency ratio to the dependent variable, namely Original local government revenue (PAD). The method used multiple linear regressions. The results was the independence ratio, effectiveness ratio, and efficiency ratio together have a positive and significant effect, while partially the independence and effectiveness ratio have an effect on Original local government revenue where if the independence ratio and effectiveness ratio have increased, the original regional income will increase. Also, while the efficiency ratio has a negative and significant effect because when the efficiency ratio increases, local revenue will decrease.
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Machfud, Machfud, Asnawi Asnawi, and Naz'aina Naz'aina. "PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA OTONOMI KHUSUS DAN TINGKAT KEMISKINAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI ACEH." J-MIND (Jurnal Manajemen Indonesia) 5, no. 1 (January 7, 2021): 14. http://dx.doi.org/10.29103/j-mind.v5i1.3423.

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ABSTRACT This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords : Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio
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Malouche, Dhafer, and Bala Rajaratnam. "Gaussian Covariance Faithful Markov Trees." Journal of Probability and Statistics 2011 (2011): 1–10. http://dx.doi.org/10.1155/2011/152942.

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Graphical models are useful for characterizing conditional and marginal independence structures in high-dimensional distributions. An important class of graphical models is covariance graph models, where the nodes of a graph represent different components of a random vector, and the absence of an edge between any pair of variables implies marginal independence. Covariance graph models also represent more complex conditional independence relationships between subsets of variables. When the covariance graph captures or reflects all the conditional independence statements present in the probability distribution, the latter is said to befaithfulto its covariance graph—though in general this is not guaranteed. Faithfulness however is crucial, for instance, in model selection procedures that proceed by testing conditional independences. Hence, an analysis of the faithfulness assumption is important in understanding the ability of the graph, a discrete object, to fully capture the salient features of the probability distribution it aims to describe. In this paper, we demonstrate that multivariate Gaussian distributions that have trees as covariance graphs are necessarily faithful.
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Arieftiara, Dianwicaksih, Imam Alhady, and Noegrahini Lastiningsih. "Does board of commissioners independence still relevant in tax avoidance monitoring?" International Journal of Research in Business and Social Science (2147- 4478) 10, no. 5 (August 8, 2021): 148–56. http://dx.doi.org/10.20525/ijrbs.v10i5.1263.

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This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is listed companies on the Indonesia Stock Exchange (IDX), particularly on Mining and Consumer Good Industry sector for period 2016 until 2018. Using multiple linear regression analysis, this study documents that Independency of board commissioner has significant effect on manager’s activity in avoiding tax, however this study failed to document that independency moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance. In addition, this study find that financial distress and financial re-porting aggressiveness positively affect tax avoidance. This study contributes on two ways, first, it adds empirical evidence regarding the relevancy of board of commissioner’s independency as a measure of corporate governance mechanism to monitor managers’ activities in avoiding tax. Second, it also adds evidence that independence is unable to moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance activities performed by managers. In brief, this study implies that the independence of BoC, solely as a measure of corporate governance mechanism is less relevant in a current situation especially when the company facing financial distress conditions and managers’ aggressiveness in financial reporting. Managers should more pay attention to the discretion of tax avoidance activities particularly when facing financial distress condition. The results also imply that regulatory bodies, for instance, Stock Exchange Supervisory Board under the Indonesian Financial Services Authority should reconsider or reformation the concept of independence of Board Commissioners.
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Arroyo Laguna, Eduardo. "Algunas tradiciones palmistas sobre el periodo 1821-1824." Aula Palma, no. 20 (January 2, 2023): 313–29. http://dx.doi.org/10.31381/ap.v20i20.4458.

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En este artículo se presentan algunas ideas en torno a la evolución de estas dos centurias de nuestra vida independiente y como no habiendo habido cambios en sustancia, la figura insurgente y libertaria de Palma se acrecienta y se hace bicentenaria. Ponemos el peso en algunas tradiciones que grafican las incidencias de episodios previos a nuestra independencia entre 1821 a 1824. Palabras claves: Independencia, Centenario, Bicentenario, República, Perú oficial y Perú profundo. Abstract In this article, we discuss some ideas about the evolution of these two centuries of our independence and how, since there have been no changes in substance, the insurgent and libertarian figure of Palma grows and becomes bicentennial. We put the weight on some traditions that reflect the incidences of episodes previous to our independence between 1821 and 1824. Keywords: Independence, Centennial, Bicentennial, Republic, Official Peru, and Deep Peru.
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Matúš, F. "Conditional Independences among Four Random Variables II." Combinatorics, Probability and Computing 4, no. 4 (December 1995): 407–17. http://dx.doi.org/10.1017/s0963548300001747.

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Numerous new properties of stochastic conditional independence are introduced. They are aimed, together with two surprisingly trivial examples, at a further reduction of the problem of probabilistic representability for four-element sets, i.e. of the problem which conditional independences within a system of four random variables can occur simultaneously. Proofs are based on fundamental properties of conditional independence and, in the discrete case, on the use of I-divergence and algebraic manipulations with marginal probabilities. A duality question is answered in the negative.
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Wiratman, Arwan, Ivo Yuliana, and Roihana MW. "LEARNING OF VOCATIONAL SKILL FOR EMPOWERMENT THE SPIRIT OF SPECIAL NEEDS OF CHILDREN." JPI (Jurnal Pendidikan Inklusi) 2, no. 1 (October 31, 2018): 21. http://dx.doi.org/10.26740/inklusi.v2n1.p21-29.

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The child with special needs has barriers on the function of the development Several aspects of emotional, physical and mental or any of aspects. The child with special needs has learning modalities that enable them to make-adaption with Reviews their environments. They need independence to adapt. One of the approaches to establish Reviews their independency is through the learning skills to develop self-help and economic activity. Reviews These are two vital aspect for the independence of the child with special needs.
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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
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Sosa Wagner, Francisco. "La independencia del juez = The independence of judges." Revista Jurídica de la Universidad de León, no. 8 (July 26, 2021): 7. http://dx.doi.org/10.18002/rjule.v0i8.7070.

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<p>La historia de la independencia de los jueces es una historia a la búsqueda precisamente de su tergiversación y vaciamiento. Una historia triste. Así fue a lo largo de todo el siglo XIX donde no hay momento, si tomamos como punto de partida la Constitución de Cádiz, que no haya sido maltratada por los gobernantes. Desde ese momento inicial hasta nuestros días los derroteros seguidos han sido muy inquietantes. Un análisis crítico sobre lo que se ha designado como “politización de la justicia” será la guía de esta reflexión con la que se abrió formalmente el curso <em>En defensa de la Constitución</em>.</p><p>The history of the independence of judges is a history in search precisely of its misrepresentation and emptying. A sad history. This was the case throughout the 19th century, when there is no moment, if we take as a starting point the Constitution of Cadiz, that has not been mistreated by the rulers. From that initial moment to the present day, the paths followed have been very disturbing. A critical analysis of what has been called the "politicization of justice" will guide this reflection, which formally opened the course <em>In Defense of the Constitution</em>.</p>
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Miller, James C. "A Reflection on the Independence of Independent Agencies." Duke Law Journal 1988, no. 2/3 (April 1988): 297. http://dx.doi.org/10.2307/1372681.

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Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (January 3, 2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.

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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networks in the area, the most prolific authors, journals with the highest percentage of publications about independent audit, most applied methods, and major gaps.
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Amjadi, J., S. M. Sheikholeslami, M. Valinavaz, and N. Dehgardi. "Independent Roman domination and 2-independence in trees." Discrete Mathematics, Algorithms and Applications 10, no. 04 (July 30, 2018): 1850052. http://dx.doi.org/10.1142/s1793830918500520.

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Let [Formula: see text] be a simple graph with vertex set [Formula: see text] and edge set [Formula: see text]. A Roman dominating function on a graph [Formula: see text] is a function [Formula: see text] satisfying the condition that every vertex [Formula: see text] for which [Formula: see text] is adjacent to at least one vertex [Formula: see text] for which [Formula: see text]. A Roman dominating function [Formula: see text] is called an independent Roman dominating function if the set of all vertices with positive weights is an independent set. The weight of an independent Roman dominating function [Formula: see text] is the value [Formula: see text]. The independent Roman domination number of [Formula: see text], denoted by [Formula: see text], is the minimum weight of an independent Roman dominating function on [Formula: see text]. A subset [Formula: see text] of [Formula: see text] is a 2-independent set of [Formula: see text] if every vertex of [Formula: see text] has at most one neighbor in [Formula: see text]. The maximum cardinality of a 2-independent set of [Formula: see text] is the 2-independence number [Formula: see text]. These two parameters are incomparable in general, however, we show that for any tree [Formula: see text], [Formula: see text] and we characterize all trees attaining the equality.
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Lenczewski, Romuald. "Conditionally monotone independence and the associated products of graphs." Infinite Dimensional Analysis, Quantum Probability and Related Topics 22, no. 04 (December 2019): 1950023. http://dx.doi.org/10.1142/s0219025719500231.

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We reduce the conditionally monotone (c-monotone) independence of Hasebe to tensor independence on suitably constructed larger algebras. For that purpose, we use the approach developed for a reduction of similar type for boolean, free and monotone independences. We apply the tensor product realization of c-monotone random variables to introduce the c-comb (loop) product of birooted graphs, a generalization of the comb (loop) product of rooted graphs, and we show that it is related to the c-monotone additive (multiplicative) convolution of distributions.
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Darji, Dr Priya P., and Dr Shraddha J Diwan. "Correlation between Functional Independence, Depression Anxiety and Community Integration in Subjects with Post Stroke Hemiparesis." International Journal of Health Sciences and Research 12, no. 9 (September 8, 2022): 97–104. http://dx.doi.org/10.52403/ijhsr.20220912.

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Stroke is the rapid loss of brain functions due to disturbance in the blood supply to the brain. It is a major cause of long term disability. Stroke survivors show a variety of physical and psychosocial problems, which can affect their reintegration into the community. This study explored the association of community reintegration with motor function in form of functional independency and Post Stroke Depression (PSD) and anxiety. Sixty post stroke survivors (both acute & chronic stage) with mean age of 58.3 ± 7.8 years participated in this study, in which 36 were male and 24 were female taken from Neuro-rehabilitation OPD of SBB College of Physiotherapy, VS and SVP hospital campus. Functional Independency was assessed by Functional Independence Measure (FIM) Scale, PSD and Anxiety by the Depression, Anxiety, Stress Scale (DASS), and Community Reintegration by the Community Integration Questionnaire (CIQ). Data analysis was done. Results show that there is Strong Positive correlation between FIM and CIQ (r = 0.861, p < 0.05), Strong Negative correlation between FIM and DASS (r = - 0.849, p < 0.05) and Strong Negative correlation between DASS and CIQ (r = - 0.819, p< 0.05) in subjects with post stroke hemiparesis. This study concluded that the higher the Functional Independence, the higher community reintegration, and the lower the PSD and anxiety. Functional independence and depression are factors that influence community reintegration and should be assessed and adequately treated before stroke survivors’ return to the community. Key words: Community Reintegration, Functional Independence, Depression, Rehabilitation, Stroke.
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Sasmito, Joko. "Judicial Independence in the Enforcement of Military Crimes in the Indonesian Justice System." Lex Publica 5, no. 1 (January 30, 2018): 16–22. http://dx.doi.org/10.58829/lp.5.1.2018.16-22.

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The military court has the function of carrying out judicial duties in the context of upholding law and justice by taking into account the interests of the administration of state defense and security, which in this case, is carried out by the military. However, it should be remembered that law enforcement through military courts is the last resort (ultimum remidium) when disciplinary law enforcement by superiors fails to overcome the existing problems. Military Courts are regulated in Article 10 of Law No. 31 of 1997, that Courts under Military Courts are authorized to try crimes committed in the jurisdiction of defendants, including units in their jurisdiction. The protection of judicial independence is usually considered to cover various aspects that operate at different levels, in this case, external and internal independence and institutional and individual independence. External independence refers to the independence of the judiciary from political branches (Executive and Legislative powers), as well as other non-judicial actors. However, there must be a relationship between the judiciary and political power (especially the executive). The importance of the independence, impartiality, and competence of military courts is recognized by all experts. In a number of presentations, it was noted that, in some countries, the issue of command interference and lack of institutional independence remains a source of concern. Regarding the personal jurisdiction of military courts, the Human Rights Committee has discussed this issue, stating that civilians should not submit to the jurisdiction of military courts except in exceptional circumstances. Military jurisdiction should be set aside in favor of civilian courts in cases where allegations of serious human rights violations are made against military personnel, and that military jurisdiction should be limited to military offenses. Abstrak Peradilan militer mempunyai fungsi melaksanakan tugas peradilan dalam rangka penegakan hukum dan keadilan dengan memperhatikan kepentingan penyelenggaraan pertahanan dan keamanan negara, yang dalam hal ini dilakukan oleh militer. Namun perlu diingat bahwa penegakan hukum melalui peradilan militer merupakan upaya terakhir (ultimum remidium) ketika penegakan hukum disiplin oleh atasan gagal mengatasi permasalahan yang ada. Peradilan Militer diatur dalam Pasal 10 Undang-Undang No. 31 Tahun 1997, bahwa Pengadilan di lingkungan Peradilan Militer berwenang untuk mengadili kejahatan yang dilakukan dalam wilayah hukum atau para terdakwa, termasuk unit-unit yang berada dalam wilayah hukumnya. Perlindungan independensi peradilan biasanya dianggap mencakup berbagai aspek yang beroperasi pada berbagai tingkatan, dalam hal ini independensi eksternal dan internal, serta independensi institusional dan individu. Independensi eksternal mengacu pada independensi peradilan dari cabang-cabang politik (kekuasaan eksekutif dan legislatif), serta aktor non-yudisial lainnya, meskipun harus ada hubungan antara kekuasaan yudikatif dan politik (khususnya eksekutif). Pentingnya kemandirian, ketidakberpihakan dan kompetensi pengadilan militer diakui oleh semua ahli. Dalam sejumlah presentasi, disebutkan bahwa di beberapa negara, isu campur tangan komando dan kurangnya independensi kelembagaan masih menjadi perhatian. Mengenai yurisdiksi pribadi pengadilan militer, Komite Hak Asasi Manusia telah membahas masalah ini yang menyatakan bahwa warga sipil tidak boleh tunduk pada yurisdiksi pengadilan militer kecuali dalam keadaan luar biasa. Yurisdiksi militer harus dikesampingkan demi pengadilan sipil dalam kasus-kasus di mana tuduhan pelanggaran hak asasi manusia yang serius dilakukan terhadap personel militer dan bahwa yurisdiksi militer harus dibatasi pada pelanggaran militer. Kata kunci: Kemerdekaan, Hakim, Kejahatan, Sistem Peradilan, Militer, Indonesia
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43

Henley, Jim. "Independence." Hudson Review 51, no. 2 (1998): 382. http://dx.doi.org/10.2307/3853071.

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44

Clancy, Thomas R. "Independence." JONA: The Journal of Nursing Administration 38, no. 9 (September 2008): 367–70. http://dx.doi.org/10.1097/01.nna.0000323962.37168.a0.

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Shalo, Sibyl. "Independence." AJN, American Journal of Nursing 108, no. 3 (March 2008): 86–87. http://dx.doi.org/10.1097/01.naj.0000312270.40356.67.

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Allingham, Sue. "Independence." Early Years Educator 10, no. 1 (April 2008): ii—iv. http://dx.doi.org/10.12968/eyed.2008.10.1.28960.

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Paolini, Gianluca. "Independence logic and abstract independence relations." Mathematical Logic Quarterly 61, no. 3 (May 2015): 202–16. http://dx.doi.org/10.1002/malq.201400031.

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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
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Rallo Lombarte, Artemi. "La comisión nacional de los mercados y la competencia:los reparos de las instituciones europeas sobre la independencia del regulador = National Commission for Markets And Competition: warnnings of the European institutions on the regulator independence." Teoría y Realidad Constitucional, no. 34 (July 1, 2014): 193. http://dx.doi.org/10.5944/trc.34.2014.14084.

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La creación por ley 3/2013 de la CNMC ha venido precedida de una advertencia de las instituciones europeas sobre la posible apertura a España de un procedimiento de infracción del Derecho Comunitario por la absorción gubernamental de competencias que deberían serle atribuidas a este regulador y por la vulneración de la independencia de los reguladores preexistentes provocada por su cese anticipado. Este trabajo analiza los argumentos en los que se justifica la fusión de los numerosos reguladores económicos en una única CNMC cuya independencia viene exigida por el derecho europeo. En particular, se estudia el impacto en el estatuto de independencia de los reguladores nacionales previstos por el derecho europeo de la jurisprudencia comunitaria que ha venido a confirmar, muy recientemente, que el cese anticipado ex lege del mandato fijo de los reguladores por supresión/sustitución de los organismos constituye una vulneración de su independencia y contraviene el derecho europeo.The foundation of the CNMC by Spanish Act 3/2013 was preceded by a warning from the European institutions about the possible opening to Spain of proceedings for infringement of European law. European Commission argued unlawfulness of the new governmental powers that should be attributed to this regulator and challenged the breach of the pre-existing regulators independence caused by their early removal. This paper analyzes arguments which justified economic regulators merger on a single CNMC whose independence is mandatory by European law. In particular, it explores the impact on the status of independence of the national regulators laid down by the European law and, especially, by the European ruling which has recently confirmed that early removal ex lege of the fixed term of regulators by foundation of a new regulator implies a breach of their independence and infringes European law.
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Rajani, Leena, and Dr Dipti H. Mehta. "Pre – Independence Indian English Poetry." Indian Journal of Applied Research 4, no. 2 (October 1, 2011): 3–4. http://dx.doi.org/10.15373/2249555x/feb2014/80.

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