Abstract:This study aims to examine the application of the High-Low method, Scatterplot, and Least Squares in cost analysis, particularly in separating fixed and variable cost behavior. The research uses a library research approach…
ch by collecting and reviewing literature from textbooks, journals, and official publications related to cost estimation and cost behavior modeling. The findings indicate that the High-Low method is simple because it uses only the highest and lowest activity levels, but its accuracy is limited due to reliance on extreme data points. The Scatterplot method provides a visual representation of the relationship between cost and activity, helping identify patterns and potential outliers; however, its results may vary due to subjective judgment in determining the cost line. Meanwhile, the Least Squares method is considered the most accurate because it utilizes all available data to produce the best-fit regression line, although it requires more complex calculations and statistical understanding. Overall, the selection of the most suitable method depends on the objective of the analysis, data availability, and the level of accuracy required
Abstract:This study aims to describe the group dynamics within the school environment, focusing on teacher collaboration and the implementation of group work among students at UPT SPNF Kota Medan. This descriptive research provides…
es an overview of how collaborative relationships among teachers develop and how group work is applied during the learning process. Data were collected through observations and questionnaires to obtain information related to interaction patterns, levels of participation, and the effectiveness of cooperation within the school setting. The findings indicate that teacher collaboration is in a good category and contributes significantly to creating a more conducive learning atmosphere. Additionally, the implementation of group work among students enhances their communication skills, responsibility, and social interaction. These results highlight that effective group dynamics play a crucial role in improving the quality of learning processes and outcomes in the school environmen
Abstract:This study examines how thematic organization contributes to the construction of state power and social positioning in international news discourse. Drawing on Halliday’s Systemic Functional Linguistics, with a specific…
c focus on Theme–Rheme structure, the study analyses a BBC news report published in November 2023 on the Russian Supreme Court’s decision to designate the so-called “international LGBT movement” as an extremist organization. Using a qualitative textual approach, the text is segmented into clauses and analyzed to identify patterns of thematic choice and progression. The findings reveal a consistent foregrounding of institutional actors, such as state authorities and legal bodies, in Theme position when reporting legal actions and policy decisions, while members of the LGBT community and civil society figures are predominantly thematized in clauses expressing reactions, personal experiences, and anticipated consequences. This asymmetric thematic distribution constructs a discourse in which state authority is positioned as the primary agent of action, whereas affected social groups are framed as respondents to institutional power. The study demonstrates that ideological meanings in news discourse may be realized implicitly through grammatical organization rather than explicit evaluative language, and it highlights the value of Theme–Rheme analysis for examining power relations in contemporary international news reporting.