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Search results for: Stanislaus Adnanto Mastan
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</div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="Stanislaus Adnanto Mastan"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 4</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: Stanislaus Adnanto Mastan</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">4</span> Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Eko%20Budi%20Santoso">Eko Budi Santoso</a>, <a href="https://publications.waset.org/abstracts/search?q=Kazia%20Laturette"> Kazia Laturette</a>, <a href="https://publications.waset.org/abstracts/search?q=Stanislaus%20Adnanto%20Mastan"> Stanislaus Adnanto Mastan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility%20disclosure" title="corporate social responsibility disclosure">corporate social responsibility disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20aggressiveness" title=" tax aggressiveness"> tax aggressiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20assurance" title=" sustainability assurance"> sustainability assurance</a>, <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title=" business ethics"> business ethics</a> </p> <a href="https://publications.waset.org/abstracts/115093/corporate-social-responsibility-disclosure-tax-aggressiveness-and-sustainability-report-assurance-evidence-from-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115093.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">148</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3</span> New Approaches for the Handwritten Digit Image Features Extraction for Recognition</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=U.%20Ravi%20Babu">U. Ravi Babu</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Mastan"> Mohd Mastan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The present paper proposes a novel approach for handwritten digit recognition system. The present paper extract digit image features based on distance measure and derives an algorithm to classify the digit images. The distance measure can be performing on the thinned image. Thinning is the one of the preprocessing technique in image processing. The present paper mainly concentrated on an extraction of features from digit image for effective recognition of the numeral. To find the effectiveness of the proposed method tested on MNIST database, CENPARMI, CEDAR, and newly collected data. The proposed method is implemented on more than one lakh digit images and it gets good comparative recognition results. The percentage of the recognition is achieved about 97.32%. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=handwritten%20digit%20recognition" title="handwritten digit recognition">handwritten digit recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=distance%20measure" title=" distance measure"> distance measure</a>, <a href="https://publications.waset.org/abstracts/search?q=MNIST%20database" title=" MNIST database"> MNIST database</a>, <a href="https://publications.waset.org/abstracts/search?q=image%20features" title=" image features"> image features</a> </p> <a href="https://publications.waset.org/abstracts/40518/new-approaches-for-the-handwritten-digit-image-features-extraction-for-recognition" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40518.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">461</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2</span> Government Credit Card in State Financial Management: Public Sector Innovation in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Paramita%20Nur%20Kurniati">Paramita Nur Kurniati</a>, <a href="https://publications.waset.org/abstracts/search?q=Stanislaus%20Riyanta"> Stanislaus Riyanta</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the midst of the heightened usage of electronic money (e-money), Indonesian government expenditure is yet governed through cash-basis transactions. This conventional system brings about a number of potential risks and obstacles to operational conduct, including state financial liquidity issue. Consequently, Ministry of Finance is currently establishing the cashless payment methods for State Budget (APBN). Included in those advance methods is credit card facility as a government expenditure payment scheme. This policy is one of the innovations within the public sector learned from other countries’ best practices. Moreover, this particular method is already prominent within the private-sector realm. Qualitative descriptive analysis technique is implemented to evaluate the contemporary innovation of using government credit card in the path towards cashless society. This approach is expected to generate several benefits for the government, particularly in minimizing corruption within the state financial management. Effective coordination among policy makers and policy implementers is essential for the success of this policy’s exercise, without neglecting prudence and public transparency aspects. Government credit card usage shall be the potent resolution for enhancing the government’s overall public service performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cashless%20basis" title="cashless basis">cashless basis</a>, <a href="https://publications.waset.org/abstracts/search?q=cashless%20society" title=" cashless society"> cashless society</a>, <a href="https://publications.waset.org/abstracts/search?q=government%20credit%20card" title=" government credit card"> government credit card</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20innovation" title=" public sector innovation"> public sector innovation</a> </p> <a href="https://publications.waset.org/abstracts/104227/government-credit-card-in-state-financial-management-public-sector-innovation-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/104227.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">149</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">1</span> Error Analysis: Examining Written Errors of English as a Second Language (ESL) Spanish Speaking Learners</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Maria%20Torres">Maria Torres</a> </p> <p class="card-text"><strong>Abstract:</strong></p> After the acknowledgment of contrastive analysis, Pit Coder’s establishment of error analysis revolutionized the way instructors analyze and examine students’ writing errors. One question that relates to error analysis with speakers of a first language, in this case, Spanish, who are learning a second language (English), is the type of errors that these learners make along with the causes of these errors. Many studies have looked at the way the native tongue influences second language acquisition, but this method does not take into account other possible sources of students’ errors. This paper examines writing samples from an advanced ESL class whose first language is Spanish at non-profit organization, Learning Quest Stanislaus Literacy Center. Through error analysis, errors in the students’ writing were identified, described, and classified. The purpose of this paper was to discover the type and origin of their errors which generated appropriate treatments. The results in this paper show that the most frequent errors in the advanced ESL students’ writing pertain to interlanguage and a small percentage from an intralanguage source. Lastly, the least type of errors were ones that originate from negative transfer. The results further solidify the idea that there are other errors and sources of errors to account for rather than solely focusing on the difference between the students’ mother and target language. This presentation will bring to light some strategies and techniques that address the issues found in this research. Taking into account the amount of error pertaining to interlanguage, an ESL teacher should provide metalinguistic awareness of the students’ errors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=error%20analysis" title="error analysis">error analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=ESL" title=" ESL"> ESL</a>, <a href="https://publications.waset.org/abstracts/search?q=interlanguage" title=" interlanguage"> interlanguage</a>, <a href="https://publications.waset.org/abstracts/search?q=intralangauge" title=" intralangauge"> intralangauge</a> </p> <a href="https://publications.waset.org/abstracts/85776/error-analysis-examining-written-errors-of-english-as-a-second-language-esl-spanish-speaking-learners" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/85776.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">298</span> </span> </div> </div> </div> </main> <footer> <div id="infolinks" class="pt-3 pb-2"> <div class="container"> <div style="background-color:#f5f5f5;" class="p-3"> <div class="row"> <div class="col-md-2"> <ul class="list-unstyled"> About <li><a href="https://waset.org/page/support">About Us</a></li> <li><a href="https://waset.org/page/support#legal-information">Legal</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/WASET-16th-foundational-anniversary.pdf">WASET celebrates its 16th foundational anniversary</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Account <li><a href="https://waset.org/profile">My Account</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Explore <li><a href="https://waset.org/disciplines">Disciplines</a></li> <li><a href="https://waset.org/conferences">Conferences</a></li> <li><a href="https://waset.org/conference-programs">Conference Program</a></li> <li><a href="https://waset.org/committees">Committees</a></li> <li><a href="https://publications.waset.org">Publications</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Research <li><a href="https://publications.waset.org/abstracts">Abstracts</a></li> <li><a href="https://publications.waset.org">Periodicals</a></li> <li><a href="https://publications.waset.org/archive">Archive</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Open Science <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Philosophy.pdf">Open Science Philosophy</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Science-Award.pdf">Open Science Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Open-Society-Open-Science-and-Open-Innovation.pdf">Open Innovation</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Postdoctoral-Fellowship-Award.pdf">Postdoctoral Fellowship Award</a></li> <li><a target="_blank" rel="nofollow" href="https://publications.waset.org/static/files/Scholarly-Research-Review.pdf">Scholarly Research Review</a></li> </ul> </div> <div class="col-md-2"> <ul class="list-unstyled"> Support <li><a href="https://waset.org/page/support">Support</a></li> <li><a href="https://waset.org/profile/messages/create">Contact Us</a></li> <li><a href="https://waset.org/profile/messages/create">Report Abuse</a></li> </ul> </div> </div> </div> </div> </div> <div class="container text-center"> <hr style="margin-top:0;margin-bottom:.3rem;"> <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank" class="text-muted small">Creative Commons Attribution 4.0 International License</a> <div id="copy" class="mt-2">© 2024 World Academy of Science, Engineering and Technology</div> </div> </footer> <a href="javascript:" id="return-to-top"><i class="fas fa-arrow-up"></i></a> <div class="modal" id="modal-template"> <div class="modal-dialog"> <div class="modal-content"> <div class="row m-0 mt-1"> <div class="col-md-12"> <button type="button" class="close" data-dismiss="modal" aria-label="Close"><span aria-hidden="true">×</span></button> </div> </div> <div class="modal-body"></div> </div> </div> </div> <script src="https://cdn.waset.org/static/plugins/jquery-3.3.1.min.js"></script> <script src="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/js/bootstrap.bundle.min.js"></script> <script src="https://cdn.waset.org/static/js/site.js?v=150220211556"></script> <script> jQuery(document).ready(function() { /*jQuery.get("https://publications.waset.org/xhr/user-menu", function (response) { jQuery('#mainNavMenu').append(response); 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