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Abstrak :
"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.

Abstrak :
Penelitian ini dilakukan untuk mengkaji dampak penerapan PSAK 19 (revisi 2010) terhadap nilai relevansi asset takberwujud yang dapat diidentifikasi dan goodwill. Penelitian ini juga mengkaji pengaruh tata kelola perusahaan terhadap nilai relevansi asset takberwujud yang dapat diidentifikasi dan goodwill. Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2009 dan 2011. Hasil penelitian menunjukkan bahwa aset takberwujud yang dapat diidentifikasikan dan goodwill memiliki nilai relevan terhadap harga pasar perusahaan. Setelah penerapan PSAK19 (revisi 2010), nilai aset tak berwujud yang dapat diidentifikasikan dan goodwill memiliki relevansi nilai. Relevansi nilai aset tak berwujud dan goodwill pada perusahaan dengan tata kelola yang baik menurun setelah penerapan PSAK 19 (revisi 2010). ......This study aims to assess the impact of the implementation of PSAK19 (revised 2010) on the value relevance of identifiable intangible assets and goodwill. This study also examines the effect of corporate governance on the value relevance of identifiable intangible assets and goodwill. This study uses a sample of companies listed on the Indonesia Stock Exchange in 2009 and 2011. The results show that identifiable intangible assets and goodwill have value relevance. After the implementation of PSAK19 (revised 2010), the identifiable intangible assets and goodwill have value relevance. Value relevance of intangible assets and goodwill on companies with good governance declined after implementation of PSAK 19 (revised 2010).

Abstrak :
Keputusan Jepang untuk ikut berpartisipasi dalam Trans-Pacific Partnership TPP pada tanggal 5 Oktober 2015 mengharuskan Jepang untuk meliberalisasi berbagai sektor perekonomiannya termasuk sektor pertanian. Selain penghapusan tarif, pemerintah Jepang juga mengubah pola kebijakan proteksi yang selama ini diimplementasikan menjadi suatu kebijakan yang dapat meningkatkan daya saing sektor pertanian Jepang dalam menghadapi tren pasar bebas kawasan seperti TPP. Kondisi ini menyiratkan adanya perubahan yang cukup signifikan atas implementasi Developmental State Jepang yang sarat akan ideologi merkantilisme yang selama ini menjadi ciri pembangunan ekonomi Jepang. Namun demikian, penelitian ini menemukan bahwa terjadi perubahan berupa pergeseran dalam implementasi Developmental State di Jepang ke arah Developmental State Dualism. Perubahan tersebut terjadi sebagai akibat pengaruh dari mekanisme pasar yang sarat akan prinsip-prinsip liberalisme dan memberikan pengaruh terhadap bagaimana pemerintah Jepang melakukan intervensi terhadap sistem pembangunan perekonomian. ......Japan rsquo s decision to participate in Trans Pacific Partnership TPP on October 5, 2015 has made Japan to liberate economic sectors including the agricultural sector. Beside tariff abolition, Japan government also changed the pattern of protection policy that used to be implemented to be a policy that can promote Japan rsquo s agriculture competitiveness encountering free trade trend like TPP. This condition implies a significant change of Japan rsquo s merchantilism based Developmental State that well known as the main characteristic of Japan rsquo s economic development. However, this research discovered the transformation of Japan rsquo s Developmental State implementation in to Developmental State Dualism. The transformation occured due to the influence of liberalism based market mechanism that leverage how the government intervenes the the system of economic development.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk menguji relevansi nilai atas goodwill dan penurunan nilai goodwill sebelum dan setelah penerapan PSAK 22 (revisi 2010). Model yang digunakan dalam penelitian ini adalah model Ohlson (1995). Sampel yang digunakan dalam penelitian ini, yaitu perusahaan–perusahaan yang terdaftar di Bursa Efek Indonesia yang melaporkan nilai goodwill untuk periode yang berakhir 2009 – 2015. Pengujian dilakukan dengan menggunakan metode unbalanced data panel dan model fixed effect. Hasil penelitian menunjukkan bahwa relevansi nilai perusahaan atas goodwill mengalami penurunan setelah penerapan PSAK 22 (revisi 2010) dan penurunan nilai goodwill tidak memiliki relevansi nilai.

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ABSTRACT
The purpose of this research is to examine the value relevance of goodwill and impairment of goodwill before and after the implementation of PSAK 22 (Amandment 2010). The model was used in this research is Ohlson model (1995). The sample was used is the companies listed on the Indonesia Stock Exchange which reported value of goodwill for the period ending in 2009 - 2015. Tests performed using unbalanced data panel and fixed effect model. The results showed that the value relevance of the goodwill has decreased after the implementation of PSAK 22 (Amendment 2010) and the impairment of goodwill does not have value relevance.

Abstrak :
is a unique renderung of fundamental islamist discourse about vitality and exigency of the shariah to the faith. isteatd directly enuncianting the need for implementation of shariah, the writer has chosen to dispel suspicions and refute misgiving about the importance and relevance of the sharaih to the individual and collective muslilm life in the modern world.

Abstrak :
[ABSTRAK
Tesis ini membahas bentuk humor dalam bahasa Jepang. Penelitian ini merupakan penelitian kualitatif yang membahas dan memaparkan humor dalam komik strip bahasa Jepang. Tujuan penelitian adalah untuk menganalisis bentuk-bentuk tuturan yang memicu terbentuknya humor pada komik strip, menganalisis makna gambar dan relevansinya dalam membentuk humor pada komik strip dan merumuskan bentuk humor dalam bahasa Jepang. Data penelitian ini adalah komik strip Shin Kobochan karya Masashi Ueda jilid 28, 29 dan 30 yang diterbitkan pada tahun 2014 oleh penerbit Houbunsha. Teori yang dipakai adalah teori implikatur Grice untuk mengungkapkan makna tersirat tuturan, teori ikonisitas Danesi dan Peron serta teori proses semiosis Perice untuk memaknai gambar dan Teori Relevansi Sperber dan Wilson untuk melihat relevansi antartuturan dan antara tuturan dengan gambar dalam membentuk humor. Hasil penelitan menunjukkan bahwa tuturan-tuturan pembentuk humor dapat berupa tuturan langsung dan tuturan tidak langsung. Tuturan-tuturan tersebut tidak hanya menyampaikan makna tersurat, tetapi juga mengandung makna tersirat. Gambar menampilkan penutur dan mitra tutur melakukan suatu aktifitas tertentu yang diperlukan dalam proses penarikan kesimpulan sehingga makna pesan yang dikomunikasikan dapat ditemukan. Pada akhirnya, humor pada komik strip berbahasa Jepang dibentuk oleh adanya perbedaan topik pembicaraan, perbedaan logika dan kontradiksi logika penutur dan mitra tutur.;

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ABSTRACT
This thesis discusses the form of humor in Japanese. This study is a qualitative research that discusses and explains humor in strip comic. The aims of this research to analyze the forms of utterance that triggered the formation of humor in strip comic, analyze the meaning of images and their relevance‟s in shaping the humor in strip comic, and define a form of humor in Japanese. The data of this study are taken from ?Shin Kobochan? strip comic by Masashi Ueda volume 28, 29 and 30, published in 2014 by Houbunsha. The theories employed in this study are Grice‟s implicatures theory which aims to reveal the implicit meaning of the utterances, Danesi and Peron‟s iconicity theory, Perice‟s theory of semiosis process, which aim to interpret the images and Sperber and Wilson‟s relevance theory, which aims to see the relevance between the speech and the images in the form of humor utterances. The results show that the humor utterances can be in the form of direct and indirect speech. Those utterances not only convey explicit meaning, but also reveal some implicit meaning. Images showing the speaker and hearer performing certain activity are required in the process of understanding the whole humor, so that the communicated meaning and the message can be found. At last, humor in Japanese strip comic is created by topic differences, logical differences, and logical contradiction between the speaker and the hearer.;This thesis discusses the form of humor in Japanese. This study is a qualitative research that discusses and explains humor in strip comic. The aims of this research to analyze the forms of utterance that triggered the formation of humor in strip comic, analyze the meaning of images and their relevance‟s in shaping the humor in strip comic, and define a form of humor in Japanese. The data of this study are taken from ?Shin Kobochan? strip comic by Masashi Ueda volume 28, 29 and 30, published in 2014 by Houbunsha. The theories employed in this study are Grice‟s implicatures theory which aims to reveal the implicit meaning of the utterances, Danesi and Peron‟s iconicity theory, Perice‟s theory of semiosis process, which aim to interpret the images and Sperber and Wilson‟s relevance theory, which aims to see the relevance between the speech and the images in the form of humor utterances. The results show that the humor utterances can be in the form of direct and indirect speech. Those utterances not only convey explicit meaning, but also reveal some implicit meaning. Images showing the speaker and hearer performing certain activity are required in the process of understanding the whole humor, so that the communicated meaning and the message can be found. At last, humor in Japanese strip comic is created by topic differences, logical differences, and logical contradiction between the speaker and the hearer.;This thesis discusses the form of humor in Japanese. This study is a qualitative research that discusses and explains humor in strip comic. The aims of this research to analyze the forms of utterance that triggered the formation of humor in strip comic, analyze the meaning of images and their relevance‟s in shaping the humor in strip comic, and define a form of humor in Japanese. The data of this study are taken from ?Shin Kobochan? strip comic by Masashi Ueda volume 28, 29 and 30, published in 2014 by Houbunsha. The theories employed in this study are Grice‟s implicatures theory which aims to reveal the implicit meaning of the utterances, Danesi and Peron‟s iconicity theory, Perice‟s theory of semiosis process, which aim to interpret the images and Sperber and Wilson‟s relevance theory, which aims to see the relevance between the speech and the images in the form of humor utterances. The results show that the humor utterances can be in the form of direct and indirect speech. Those utterances not only convey explicit meaning, but also reveal some implicit meaning. Images showing the speaker and hearer performing certain activity are required in the process of understanding the whole humor, so that the communicated meaning and the message can be found. At last, humor in Japanese strip comic is created by topic differences, logical differences, and logical contradiction between the speaker and the hearer., This thesis discusses the form of humor in Japanese. This study is a qualitative research that discusses and explains humor in strip comic. The aims of this research to analyze the forms of utterance that triggered the formation of humor in strip comic, analyze the meaning of images and their relevance‟s in shaping the humor in strip comic, and define a form of humor in Japanese. The data of this study are taken from “Shin Kobochan” strip comic by Masashi Ueda volume 28, 29 and 30, published in 2014 by Houbunsha. The theories employed in this study are Grice‟s implicatures theory which aims to reveal the implicit meaning of the utterances, Danesi and Peron‟s iconicity theory, Perice‟s theory of semiosis process, which aim to interpret the images and Sperber and Wilson‟s relevance theory, which aims to see the relevance between the speech and the images in the form of humor utterances. The results show that the humor utterances can be in the form of direct and indirect speech. Those utterances not only convey explicit meaning, but also reveal some implicit meaning. Images showing the speaker and hearer performing certain activity are required in the process of understanding the whole humor, so that the communicated meaning and the message can be found. At last, humor in Japanese strip comic is created by topic differences, logical differences, and logical contradiction between the speaker and the hearer.]

Abstrak :
ABSTRAK Tujuan dari penelitian ini adalah untuk menganalisis relevansi nilai dari komponen goodwill sebelum berlakunya PSAK 22 (Revisi 2010) (yaitu amortisasi dan penurunan nilai) dan setelah berlakunya PSAK 22 (Revisi 2010) (yaitu penurunan nilai goodwill yang diuji secara periodik). Metode yang digunakan dalam penelitian ini adalah regresi data panel, dengan sampel 149 perusahaan yang terdaftar di BEI selama tahun 2008-2013. Hasil uji regresi menunjukkan bahwa amortisasi goodwill tidak memiliki relevansi nilai, sedangkan relevansi penurunan nilai goodwill terhadap harga pasar saham tidak meningkat setelah berlakunya PSAK 22 (Revisi 2010). Secara umum, penelitian ini menyimpulkan bahwa komponen goodwill setelah berlakunya PSAK 22 (Revisi 2010) tidak lebih relevan dibandingkan dengan sebelum berlakunya PSAK 22 (Revisi 2010).

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ABSTRACT The purpose of this study is to analyze the value relevance of goodwill component prior to the effective implementation of PSAK 22 (Revised 2010) (including amortization and impairment) and after the effective implementation of PSAK 22 (Revised 2010) (including impairment test of goodwill periodically). The method used in this research is regression using panel data, with sample of 149 companies listed on Indonesia Stock Exchange during the years of 2008-2013. The regression results indicate that the amortization of goodwill has no value relevance, whereas value relevance of goodwill impairment in association to market price is not increase after the effective implementation of PSAK 22 (Revised 2010). In general, this study concludes that goodwill component after the periods of effective implementation of PSAK 22 (Revised 2010) is not more value relevance compared to the periods prior to effective implementation of PSAK 22 (Revised 2010).

Abstrak :
Teori relevansi membahas mengenai komunikasi dan kognisi manusia dalam berbahasa. Teori yang dikembangkan oleh Sperber dan Wilson ini mengutamakan dua hal berkenaan dengan relevansi dalam tuturan yaitu dampak kontekstual dan pemrosesan usaha. Dalam penelitian ini, teori relevansi digunakan sebagai ancangan teori dalam melihat suatu relevansi  humor dalam ceramah dan teori humor yang dikemukakan oleh Berger dan Manser. Penelitian ini bertujuan untuk memaparkan mekanisme pemerolehan efek humor yang dihasilkan dalam tuturan humor dalam ceramah dan menguraikan relevansi dalam tuturan humor ceramah dengan nilai keagamaan. Penelitian ini menggunakan objek berupa dua buah video ceramah K.H. Zainuddin MZ yang berjudul Peran Suami terhadap Istri dan Akhlak Kepada Allah. Penelitian ini menggunakan metode kualitatif dengan merujuk pada sumber data berupa data tuturan langsung. Temuan dalam penelitian ini adalah didapati bahwa ada beberapa proses yang diperlukan agar efek humor dalam tuturan ceramah. Selain itu, ceramah K.H.Zainuddin MZ memiliki derajat relevansi yang kuat karena adanya penemuan kata yang memicu tawa audiens lebih banyak daripada frasa, klausa, dan kalimat. Kata-kata yang memicu tawa diklasifikasikan menjafi kata-kata umum, kosakata Betawi, dan kata-kata metaforis. Dalam kedua video ceramah tersebut ditemukan adanya generalisasi pesan secara tersirat disampaikan melalui pengamalan ayat-ayat Al-Quran.

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The relevance theory discusses communication and human cognition in language. The theory developed by Sperber and Wilson prioritizes two things relating to relevance in speech, namely contextual impact and business processing. In this study, the theory of relevance was used as a theoretical approach in looking at the relevance of humor in the lecture and humor theory proposed by Berger and Manser. This study aims to describe the mechanism of the acquisition of humorous effects produced in humorous speeches in lectures and outlines the relevance of humorous speech lectures with religious values. This research uses objects in the form of two K.H video lectures. Zainuddin MZ entitled The Role of Husbands Against Wives and Morals to God. This study uses qualitative methods by referring to the source of data in the form of direct speech data. The findings in this study were found that there are several processes needed for the effect of humor in lecture speech. In addition, K.H.Zainuddin MZs lecture has a strong degree of relevance because of the discovery of words that trigger audience laughter more than phrases, clauses, and sentences. Words that trigger laughter are classified into common words, Betawi vocabulary, and metaphorical words. In the two lecture videos, it was found that the generalization of the message implicitly was conveyed through the practice of the verses of the Quran.

Abstrak :
ABSTRAK
Tujuan dari penelitian ini adalah untuk menganalisis value relevance dari penurunan nilai aset pada perusahaan setelah penerapan PSAK 48 (revisi 2009). Penelitian ini menggunakan model yang dikenal sebagai model valuasi akuntansi yang awalnya diusulkan oleh Ohlson (1995). Berdasarkan hasil pengujian dengan menggunakan 140 sampel perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia diperoleh kesimpulan bahwa penurunan nilai aset perusahaan tidak memiliki asosiasi yang signifikan dengan nilai pasar ekuitas. Artinya investor dan analis investasi tidak menggunakan informasi nilai penurunan aset untuk mengevaluasi nilai perusahaan atau mengambil keputusan bisnis. Hal ini dapat disebabkan karena nilai penurunan aset yang dicatat perusahaan pada tahun 2012 tidak bersifat material yang hanya bernilai 0,89% dari nilai total aset.

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ABSTRACT
The purpose of this study was to analyze the value relevance of asset impairment after the implementation of PSAK 48 (revised 2009). This study uses accounting valuation model originally proposed by Ohlson (1995). Using 140 samples of non-financial companies listed on the Indonesia Stock Exchange after the implementation of PSAK 48 (revised 2009), the results showed that impairment has no significant association with market value of equity. It means that investors and investment analysts do not use asset impairment information in company valuation or in making business decisions. This finding might result from the insignificance of asset impairment during research period which was only 0,89 % of total assets.

Abstrak :
Penelitian ini bertujuan untuk mengetahui adanya value relevance atas pengakuan pajak tangguhan serta menghubungkannya dengan kualitas audit dan perubahan ketentuan tarif pajak. Pengujian dilakukan pada perusahaan sektor manufaktur dan menggunakan metode data panel. Model yang digunakan berasal dari model Feltham dan Ohlson (1995). Hasil menunjukkan bahwa aset pajak tangguhan memiliki value relevance dan kualitas audit yang diukur dengan ukuran KAP dan auditor tenure meningkatkan value relevance atas aset pajak tangguhan. Adapun value relevance atas aset pajak tangguhan berbeda antara sebelum dan sesudah perubahan ketentuan tarif pajak. Sementara liabilitas pajak tangguhan tidak memiliki value relevance. ......The purpose of this study is to investigate the value relevance of recognition of deferred tax and relate it with audit quality and changes in tax rates. The tests conducted to the manufacturing sector company and using panel data methods. The model is derived from the model of Feltham and Ohlson (1995). Results indicate that the deferred tax assets have value relevance and audit quality as measured by auditor size and auditor tenure increases the value relevance of deferred tax assets. As for the value relevance of deferred tax assets is different between before and after the changes in tax rates. While deferred tax liabilities are not have value relevance.