The Determinants of Local Government Readiness in North Sumatera for the Implementation of Accrual-Based Governmental Accounting Standards Ponte
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!nternational Scientific Researches Journal
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http :i/www.pontejournal.net/archive.php?volume:72&issue= I 0
ISSN 0032423X, ISSN On-line 0032-63 56
La Nuova Italia Editrice
Volume 72,Issue 10, Oct.2016
International Multidisciplinary ISI Journal in All Fields of Sciences
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figures.
,:,i
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some or all.of your equations are simple (on a single baseline), use nornal text and
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Publications by the same author(s) in the same year should be listed as 200.1a, 2004b, etc. Reference lists.. . ]
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authors'manuscript, and not as references.
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Maria E. Boschi, Florence, Italy
ffi
ffiEditorial Board:
Giancarlo Landini, Florence, Italy
Maria Nuova, Firenze, Italy
Francesco M. Corradi, Florence, Italy
Dr. Robefto, J. Nardi, Rom, Italy
Prof. Alberto S. Vicario, Bologna, Italy
Prof. Giorgio Bellettini, Florence, Italy
Prof. Nicola S. Cesari, Bologna, Italy
Prof, Cavallari Paolo, Rom, Italy
Dr. Sandro F. Fontana, Biella, Italy
Prof. Mario R. Visconti, Napoli, Italy
Dr. Ospedale San Raffaele, Milan, Italy
Dr. Francesco Corradi, Florence, Italy
M
International Editorial Board:
:1i::llirit.,r:!,r1,.:r, :.iU...,l:ri
.-
!nternational Scientific Researches Journal
\.nl \inru,r
l(,
l:
FIOTF\'(*!:
http :i/www.pontejournal.net/archive.php?volume:72&issue= I 0
ISSN 0032423X, ISSN On-line 0032-63 56
La Nuova Italia Editrice
Volume 72,Issue 10, Oct.2016
International Multidisciplinary ISI Journal in All Fields of Sciences
ITrll'
I
l;:a:a;.;&r,:ii
iSr
t{r!iHlll;11-tB.:id
a;iiit,:.sr',;,ml$
lll:iillnl,riiY::l$ill:lllrir:l
t;!:il,lti:r:ii:a:i *31i
iliilii,ri;*n€irr:,1!!l@Fiii
ffi.i:.iiii{rll:rlii,
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**rr:1*,r*rinr!:!rrdtt
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ffiffil*r}:il*nr,u:l
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lllryr:iri..irliqrrri::irirrirli
:ri:rrr.:. !:iiiria\:l
....iirr:ri:r. ir::rr:'r1ct:llriliii
.,:
:ri2#"[ixl$fllr
:aaa
Call for Paper
*{5'
i..,l,X5
Uh*#pls$g;
,,
.
.::i:alii:::l::i:,
'l::,ii:a:...irl
i
rltl,ti$:rqqq.$!i46i
iubrfi trxi,,Slp6Seytoffi,i,ilir**l:,'.Please
:... r.r1,.,:
i
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Submission Guide
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We now differentiate between the requirements for new and revised submissions. You may choose to submit your
manuscript as a single PDF file to be used in the refereeing process. Only when your paper is at the revision stage,
will you be requested to put your paper in to a'correct format' for acceptance and provide the items required for the
publication of your article.
To find out more, please visit the Preparation section below.
:1
Shorr
ti$ingiiilri'cailoris irnd Case Studies.
" j- . r: :":j I1r1:;:-:' :.,:ir;.. .
journal
FONTE as a multidisciplinary
is intended foithe entire iitids of scierrces, from social sciences to engineering
l
and applied sciences.
Journals Language
PONTE is an English language journal, so please write your text in good English (American or British usage is
accepted).
To avoid unnecessary erors you are strongly advised to use the'spell-check' and'grammar-check' functions of your
word processor.
MANUSCRIPT
SU
BNIISSION
ffiPONTE can now accept manuscripts prepared in the following
WH Manuscript Submit System.
template format through the online system named
Our online submission system guides you stepwise through the process ofentering your article details and uploading
your files with PDF format in any layout that it used in the peer-review process. You can track your manuscript by
clicking hear (Online Tracking S,vstern). Please note that, after opening this link, you can track your manuscript
using Usemame and Password.
NEW SUBMISSIONS (before acceptance)
Submission to this journal proceeds totally online and you
uploading ofyour files.
will be guided stepwise
through the creation and
'1
Introduction
State the objectives of the work and provide an adequate background, avoiding a detailed literature survey or
lsummary of the results.
\lrrleri:rl itrttl rnclhotls
rele rence:
()nl) relc\ un1 irrodillcrrtions should bc ciescribed.
lh eorr'/ca lcrr l:r tion
reffi
"ffiffi
w
ffio
H#t&ffi&-
Theory section should extend, not repeat, the background to the article already dealt with in the Introduction
_
1
andffi
lbundalir for further work. In contrast, a Calculation section ..p..r.nt, a practical develooment from
.:,, l;lay the foundation
ffifuy
'&
iil l,,ii .r,iriir.,:lr: theclretiCa[ baSiS.
'!,,,i1
aW
be crear and oonc'!se
!*-='Id
i$This should explore the significance of the results of the work, not repeat them. A combined Results and Discussion
section is often appropriate. Avoid extensive citations and discussion ofpublished literature.
ffi
si
* Conclusions
ffit*
main conclusions of the study may be presented in a short conclusions section, which may stand alone or form a
subsection of a Discussion or Results and Discussion section.
't'pllo:llt{ir*s
separa.ie numbenng: Eq. (A.1), Eq. (A.2), etc.; in a subsequent appcniir, Eq. (8.1) and so on.$
Simitarty
for
tables
and figures: Table A. i; Fig. A.1 , etc.
ff
&
ftshould be given
ffi$
Acknowledgements
;j
s:
i
acknowledgements in a separate section at the end of the article before the references and do not, therefore,{
ffiCottate
include
them
on the title page, as a footnote to the title or
&
ffi
otherwise.
mffiffiTables
ffioBeSureyouhavecirecieachmbiewithinthetext.
ffioEnterashortdescriptivecaptionatthetopofeachtable,precededbyanidentif,ingArabicnumeral'
Columns and their headings are normally used to display the dependent variable(s) being presented in theffi
r
table.
appear in both tables and
ffi:o
ffi
ffi
Footnotes should be identified by lowercase letters or numbers (e.g., a, b, c; 1, 2,3) appearing ash
superscripts in the body ofthe table and preceding the footnote below the table. The same data should notffi
figures.
,:,i
o*"ffi
caption. ffi
Eu.h figure should have a caption. The caption should be concise and typed separately, not on the
area;
If
figures have parts (for example, A and B), make sure all parts are explained in the
WrA1ifiguresaretobesequentiallynumberedwitlrArabicnumerals.Figuresshouldalwaysbecitedintextin
consecutivenumericalorder.
ffiffiW
Format
,{::,,!+.\r'11
.-i.:.:i::.,'
ii..a:::aLtr,r':.:r:.::,a)*)..t4-,1 _r.,
:::r:rrrlj'
:li:5ri::::ili,*..r:i;1!r;S;?lrrrri$:ril ir',::, ,:i'llir: :,:.]'i.i
anlsl:l!_. itr'' ltriri;iiti:t)t:iri:r1ir.r. I,'ir.rir::r:'. rlrilsr
.
Long equations should be set apart from the text and numbered sequentially. After an .q
o
o
introduced, refer to it by number (e.g., "Eq. 1," "Eqs. 3 and
some or all.of your equations are simple (on a single baseline), use nornal text and
Complex equations should be embedded using standard plug-ins like Math type or the Word Equation
Editor contained in versions of Mioosoft Word up to 2003 or the legacy equation editor in Word 2007,
4").
If
. ?rtfl:f;Yi:fi#r'*"r,
equations or schemes, these can be collected in a table
fonts.
orequations.
ffi
ffi
ffi
ffi
ffi
ffiReferences
ffi
ffiReferences
ffiarticle.
can be listed in any standard referencing style as long as it is consistent with references within a given
However, key points include:
ffiffi1&*,ffi*ffiffif1iffiffiffi*i#,.;iweffi€
.
#,
f*Ts+-ffif,frffi{ml{r$s*r#*$ffiHffiffi#ffi
*1
Only afticles, datasets and abstracts that have been published or are in press, or are available through public
"
e-print/preprint servers/data repositories, may be cited. Unpublished abstracts, papers that have been-.,i
submitted but not yet accepted, and personal communications should.instead be included in the text, andffi
i. -rri:ri:nld,ile referred to a-s 'personal comr:unicatiuns' or 'ui1i,4rblish(j(i rep4.:.1s. and the. researchers involveC-"
.,
)
r
ll'[!,,' uLi:noi:'s rr.rr;* is.alsu nrcnt.irltied .'n itn .d-authois the following or.!rr;' qi:i.,;:.1 b'; r..is;i:.1ir.ri:;liia'ric,ris ril'
the single autnoi, z;rranged chronologically - publications of the same authorwith one co-author, arranged;
chronologically - publications of the author with more than one co-author, arranged chronologically. ffi
Publications by the same author(s) in the same year should be listed as 200.1a, 2004b, etc. Reference lists.. . ]
not conforming to this format will be returned lbr revision.
Web links, URLs, and links to the authors' own websites should be included as hyperlinks rvithin the
=,
':.'.:ta:
authors'manuscript, and not as references.
:
ffi
ffir..
Maria E. Boschi, Florence, Italy
ffi
ffiEditorial Board:
Giancarlo Landini, Florence, Italy
Maria Nuova, Firenze, Italy
Francesco M. Corradi, Florence, Italy
Dr. Robefto, J. Nardi, Rom, Italy
Prof. Alberto S. Vicario, Bologna, Italy
Prof. Giorgio Bellettini, Florence, Italy
Prof. Nicola S. Cesari, Bologna, Italy
Prof, Cavallari Paolo, Rom, Italy
Dr. Sandro F. Fontana, Biella, Italy
Prof. Mario R. Visconti, Napoli, Italy
Dr. Ospedale San Raffaele, Milan, Italy
Dr. Francesco Corradi, Florence, Italy
M
International Editorial Board:
:1i::llirit.,r:!,r1,.:r, :.iU...,l:ri
.-