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""When people speak, their words never fully encode what they mean, and the context is always compatible with a variety of interpretations. How can comprehension ever be achieved? Wilson and Sperber argue that comprehension is a process of inference guided by precise xpectations of relevance. What are the relations between the linguistically encoded meanings studied in semantics and the thoughts that humans are capable of entertaining and conveying? How should we analyse literal meaning, approximations, metaphors and ironies? Is the ability to understand speakers? meanings rooted in a more general human ability to understand other minds? How do these abilities interact in evolution and in cognitive development? Meaning and Relevance sets out to answer these and other questions, enriching and updating relevance theory and exploring its implications for linguistics, philosophy, cognitive science and literary studies"-- Provided by publisher."

"Penerapan PSAK 1 (Revisi 2009) yang mewajibkan pelaporan laba rugi komprehensif diduga akan meningkatkan volatilitas ukuran performa perusahaan yang menimbulkan persepsi meningkatnya risiko. Penelitian ini bertujuan menguji volatilitas dan relevansi risiko dari laba komprehensif secara relatif terhadap laba bersih. Sampel yang digunakan adalah perusahaan non-finansial terdaftar di Bursa Efek Indonesia (IDX) dengan periode observasi 2011-2014. Hasil penelitian menunjukan bahwa volatilitas laba komprehensif lebih tinggi dari laba bersih dan laba komprehensif berasosiasi dengan risiko pasar (volatilitas return saham dan beta). Volatilitas incremental dari laba komprehensif terhadap laba bersih juga memiliki asosiasi positif dengan volatilitas return saham dan beta yang artinya memiliki relevansi risiko. Penelitian ini tidak menemukan adanya asosiasi yang signifikan antara volatilitas incremental laba komprehensif terhadap volatilitas return saham dan harga saham.

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The adoption of PSAK 1 (Revised 2009) which requires the comprehensive income reporting suspected to leads the perception of increased risk. This study aims to investigate the volatility and risk relevance of comprehensive income relative to net income for a sample of non-financial firms in Indonesia Stock Exchange (IDX) over the period 2011-2014. This study find that comprehensive income is more volatile than net income and that comprehensive income is associated with market-based measures of risk (volatility of stock return and beta). However, the volatility of comprehensive income incremental to net income is positively associated with market risk which represents the risk relevance, but is not priced on stock."

"Focuses on the twin problems of the doctrine of signs - communication and signification - and offers a highly original theory of sign production, including a carefully wrought typology of signs and modes of production"

"Studi ini bertujuan mengevaluasi relevansi dan juga dampak dari program community development educational tourism yang dilaksanakan oleh Yayasan Saung Bambon Lestari. Peneliti ingin melihat keterkaitan antara relevansi program terhadap dampak yang diberikan kepada penerima manfaat dan lingkungan. Program edutourism ini merupakan program yang mengkombinasikan pariwisata dan pendidikan sebagai salah satu perkembangan dari pengelolaan pariwisata yang berlokasi di Kampung Sawah Jakarta Selatan. Literatur studi evaluasi terdahulu perihal program comdev yang serupa lebih banyak berfokus pada proses dan dampak, tetapi belum terlalu memberi perhatian terhadap keterkaitan antara relevansi dan dampak. Untuk itu studi ini akan menggunakan kombinasi metode SWOT untuk menilai kekuatan, kelemahan, dan potensi pada aspek tata Kelola program, dan juga metode Main Analytical Categories (MAC) untuk menilai relevansi, efektivitas, serta dampak program. Evaluasi ini menggunakan metode kualitatif dengan teknik pengumpulan data wawancara mendalam, observasi, dan studi pustaka. Hasil evaluasi program ini dengan SWOT menemukan bahwa pada faktor internal kekuatan program terdapat pada kepemilikan sertifikasi kepelatihan dan edukasi lingkungan, sementara itu kelemahan utama program ada pada terbatasnya anggota. Kemudian pada faktor eksternal peluang potensial program berada pada kepemilikan jaringan relasi dengan pemda dan komunitas lingkungan serta ancaman utama program adalah kesulitan memprediksi debit air Sungai Ciliwung. Selain itu hasil evaluasi dengan MAC juga menunjukkan bahwa program telah sangat baik dalam memenuhi kebutuhan dan keinginan penerima manfaat seperti: 1) memberdayakan anak muda sekitar program dalam mengembangkan potensi program, 2) memenuhi kebutuhan dan keinginan masyarakat terhadap bantaran sungai yang asri, dan 3) menjadi solusi terhadap permasalahan lingkungan di sekitar program. Sementara itu evaluasi dampak program ini telah cukup baik dalam memberikan manfaat kepada penerima manfaat seperti: 1) program telah mencapai beberapa tujuan sesuai dokumen planning, 2) mampu mengatasi permasalahan titik sampah, banjir, dan tanah longsor di bantaran sungai, 3) namun program belum mampu untuk meningkatkan kualitas kesejahteraan penerima manfaat melalui pemberdayaan masyarakat. Dengan demikian berdasarkan hasil riset evaluasi program, perlu adanya peningkatkan dibeberapa faktor internal dan pemanfaatan yang optimal pada potensi program.

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This study aims to evaluate the relevance and impact of the educational tourism program implemented by the Saung Bambon Lestari Foundation. The Edutourism Program combines tourism and education, representing a significant development in tourism management in Kampung Sawah, South Jakarta. Previous literature on evaluating similar CSR programs has largely focused on process and impact but has paid little attention to the relationship between relevance and impact. To address this gap, this study uses a combination of the SWOT method to assess strengths, weaknesses, and potential in program governance and the Main Analytical Categories (MAC) to evaluate the program's relevance, effectiveness, and impact. This evaluation employs qualitative methods, including in-depth interviews, observation, and literature review. The results of the SWOT analysis revealed that the program's internal strengths include training certification and environmental education, while its primary weakness is the limited number of members. Externally, the program's opportunities lie in its network of relationships with the local government and environmental communities. However, the main external threat is the unpredictability of the Ciliwung River's water discharge. Additionally, the MAC evaluation shows that the program has effectively met the needs and desires of beneficiaries by: 1) empowering local youth to develop the program's potential, 2) addressing community needs for clean riverbanks, and 3) providing solutions to environmental problems around the program. The impact evaluation indicates that the program has been successful in several areas, including achieving objectives outlined in planning documents and addressing issues such as waste, floods, and landslides on riverbanks. However, the program has not significantly improved the beneficiaries' welfare through community empowerment. Based on these findings, it is necessary to enhance certain internal factors and optimize the program's potential."