Ringkasan Jurnal Penelitian

Survey evidence from a tribal/local government conflict Penelitian terdahulu menghasilkan temuan bahwa partisan bagi sebuah konflik cenderung memperkuat ekstrimisme dari opini lawan mereka berkenaan dengan isu-isu yang dipersengketakan. Di dalam penelitian kali ini, peneliti mengamati sebuah konflik yang sedang berlangsung antara Suku Nez Perce dan pemerintah lokal non-suku yang beroperasi di dalam wilayah Nez Perce Reservation. Survei penelitian ini berbeda dari penelitian sebelumnya. Pertama, peneliti membedakan antara pejabat dan konstituen pada masing-masing pihak yang bertikai. Kedua, peneliti membandingkannya dengan konflik-konflik lain yang telah diteliti dan menemukan bahwa konflik yang ditemukan selama pengamatan memiliki relevansi persona yang lebih besar. Konflik yang dimaksud bukan mengenai kebijakan-kebijakan abstrak atau pihak ketiga, melainkan tentang tindakan-tindakan potensial spesifik yang memberikan keuntungan langsung bagi salah satu pihak dan kerugian langsung

Kornea adalah bagian dari organ penglihatan manusia yang sering mengalami cidera. Penelitian yang dilakukan oleh tim peneliti University of Maryland Medical Center menemukan tanda-tanda terjadinya kerusakan kornea mata, sebagai berikut: - mata sangat sensitif terhadap cahaya; - pandangan kabur; - rasa nyeri pada mata; - terasa ada sesuatu yang mengganjal dalam kelopak mata; - mata berwarna merah; - kelopak mata bengkak. Sumber: Diana Kohnle | MedlinePlus | 8 Nopember 2010

How America will pay for healthcare is a subject on the mind of virtually every American today. As Congress determines who will pick up the tab for this important and growing expense, it is worthwhile to take a close look at the cost of healthcare itself. Are there areas where expenses can be cut without undermining the quality of care provided? How prevalent are misuse, overuse, and fraud? This paper tackles the tangled issue of healthcare waste and arrives at some interesting, and perhaps even surprising, conclusions: America’s healthcare system is, indeed, hemorrhaging billions of dollars, and the opportunities to slow the fiscal bleeding are substantial. To organize the evidence supporting claims for the magnitude of waste in the healthcare system,we first suggest a set of categories of waste. For each category, there is a simple definition, a brief description of the examples, and references that allow us to make a reasonable assessment of total annual waste for each category. Ca

Authors: Ferguson-Stegall, Lisa; McCleave, Erin L; Ding, Zhenping; Kammer, Lynne M; Wang, Bei; Doerner, Phillip G; Liu, Yang; Ivy, John L Ingesting carbohydrate plus protein during prolonged variable intensity exercise has demonstrated improved aerobic endurance performance beyond that of a carbohydrate supplement alone. The purpose of the present study was to determine if a supplement containing a mixture of different carbohydrates (glucose, maltodextrin, and fructose) and a moderate amount of protein given during endurance exercise would increase time to exhaustion (TTE), despite containing 50% less total carbohydrate than a carbohydrate-only supplement. Our results suggest that, compared to a traditional 6% CHO supplement, a mixture of carbohydrates plus a moderate amount of protein can improve aerobic endurance at exercise intensities near the VT, despite containing lower total carbohydrate and caloric content.

Menurut Jean Watson keperawatan berfokus pada peningkatan kesehatan, pencegahan penyakit, perawatan yang sakit dan pemulihan kesehatan. Perawatan memperhatikan peningkatan kesehatan sepadan dengan pengobatan penyakit. Keperawatan didefinisikan sebagai berikut: Ilmu tentang manusia dan pengalaman sehat sakit manusia yang didapatkan melalui transaksi profesional, ilmiah, estetis dan etis . Tujuan keperawatan (melalui proses keperawatan) adalah membantu orang untuk mencapai derajat harmoni yang tinggi dari dirinya dengan sasaran untuk meningkatkan pengetahuan diri, penyembuhan atau memperoleh makna dari apa yang terjadi dalam hidup ini. Konsep utama Keperawatan 1. Manusia. Adalah seseorang yang berharga yang perlu dirawat, dihormati, dipelihara, dipahami, dan dibantu. Secara fisiologis manusia dipandang sebagai pengintegrasian diri secara penuh. Manusia dipandang sebagai lebih dari kesimpulan organ-organ. 2. Kesehatan Aspek-aspek kesehatan menurut WHO meliputi a) tingkat yang tinggi d

 A Case Study in New York State, US 1988-2008 Authors: Birkhead, Guthrie S. MD, MPH; Pulver, Wendy P. MS; Warren, Barbara L. BSN, MPH, PNP; Klein, Susan J. MS; Parker, Monica M. PhD; Caggana, Michele ScD, FACMG; Smith, Lou C. MD, MPH Objectives: To assess the outcomes of efforts to prevent mother-to-child transmission (MTCT) of human immunodeficiency virus (HIV) made over the last 2 decades in New York State (NYS), through review of data from multiple sources. Methods: Using available surveillance, laboratory, and program monitoring data, the following were examined for NYS: (1) the rate of prenatal HIV testing, (2) HIV prevalence among childbearing women, (3) maternal prenatal and delivery care, (4) care of HIV-exposed infants, and (5) the rate of MTCT. Trends over time and comparisons among groups were assessed. Results: In NYS, HIV prevalence in childbearing women has declined 70% since its peak in 1989. Rates of prenatal HIV testing have been more than 95% in recent years.

Mining and environment can be said as an analogue for both sides of a coin on which two sides interrelate each other. Environmental aspect is of key factors to the success of mining activities. Mining activities begin with exploitation, followed by exploitation and utilization. All of these scenarios create effects on the environment and change the socio-economic characteristics of the affected people. This study aimed to analyze the effect of transportation and implementation of the reclamation on the environment and local people socio-economy, to create effective efforts of the environmental management from transportation to reclamation activities, and to suggest good an environmental management. Limestone transportation, which passed mining site roadway, had made the decline of air quality (dust emission) and the increase of ambient sounds (noise). This activity gave a significant effect on socio-economic improvement of the local people and soil fertility. The activity also op

One of problems faced by community dealing with water services provided by the State-owned Water Company (PDAM) is inadequacy of the services in fulfilling household needs. Customers often complain because this limited volume of water they can use for daily activities, such the research found in a service quality analysis of drinking water provided by PDAM. The study on service quality may have its cornerstones on three main aspects: the quality, quantity, and continuity.  In case of drinking water quality at the observed location, one should relate it to the quality threshold under the Letter of Decree of the Minister of Health Affairs of the Republic of Indonesia, Kepmenkes RI, No.907/MENKES/SK/VII 2002, which has been applicable since July 28, 2002. In addition, there is also another technique of analysis to measure the water quality level by examining water debit, water pressure, and flow continuity. However, to deal with PDAM’s vision and mission, service quality analysis is lik

Act on Patent Rights is a consequence of ratification and promulgation of the Government of the Republic of Indonesia to the Agreement Establishing the World Trade Organization (WTO) and Trade Related Intellectual Property Rights (TRIPs). The government must adopt its intellectual property rights to these international agreements, including the patent rights.     Such condition shows that bargaining position of Indonesia is expendable. Indonesia does not get freedom in its own territory. All policy is under intervention of developed countries (those run with capitalism economy). The situation even gets more complicated when the House of Representatives (DPR in Indonesia) made legal this dominance by issuing Act on Property Right (UU Hak Cipta). Indonesian people, in consequence, become the real victims of the ongoing act. Due to such carelessness, parts of this country’s constituents, in particular women, become the minority parties.     Women do not get their promised rights, physic

A part of the bourgeois is desirous of redressing social grievances, in order to secure the continued existence of bourgeois society. To this section belong to economists, philantropists, humanitarians, improvers of the condition of the working class, organisers of charity, members of societies for the prevention of cruelty to animals, temperance fanatics, hole-and-corner reformers of every imaginable kind. This form of socialism has, however, been worked out into complete systems. The socialist bourgeois want all the advantages of modern social conditions without struggles and dangers necessarily resulting therefrom. They desire the existing state of society minus its revolutionary and disintegrating elements. They wish for a bourgoisie without a proletariat. The bourgoisie naturally conceives the world in which it is supreme to be the best; and bourgeois Sicalism develops this comfortable conception into various more or less complete systems. In requiring the proletariat to carry ou

Authors: Jack Rabin, W. Bartley Hildreth, Gerald Miller  The history of pedagogy in public administration in many ways is a mirror image of the history of public administration itself. All the elements of growth, diversification, change, and turbulence that have characterized the evolving field of public administration are present in its academic component as well. Public service education has been repeatedly shaped and reshaped, responding to the spirit and ethos of each era through which it passed. As a consequence, the educational enterprise, much like the field itself, has been built upon a succession of layers, an additive process through which new, competing, contradictory, and often incompatible themes nonetheless maintain a close, if unieasy coexistence. Historical depiction, therefore, takes on something of an archaeological quality. Each historical period represents a separate stratum, peripherally related to those above and below, but largely independent. Each, however,

Author: Thomas Tufte, Paolo Mefalopulos The vision of using new technologies to pursue better lives for humankind has always existed, and i was reinforced throughout the 20th century with each new technological advancement. In 1927 the German author Bertolt Brecht formulated a "radio theory" in which he envisioned the new technology, the radio, as a dialogical instrument for change: "Change this apparatus over from distribution to communication... On this principle the radio should step out of the supply business and organize its listeners as suppliers" (Brecht 1927). It was many ways a precursor to the theory and practice of participatory communication, as well as of interactive media such as the internet. In the years that followed Brecht's early vision, the radio lost its dialogic potential as it developed into mass mediated broadcasting instrument. However, today's rapid spread of community radio, as well as the growth of digital radio and inte

Author: Beth Harben , Soyoung Kim   Political opinion leadership is a type of viewer involvement measure that may be relevant to predicting the viewer's attitude toward an advertisement with political content. This study was designed to investigate if cognitive and affective responses to political messages in fashion advertisements play any moderating roles in the relationship between political opinion leadership and advertisement attitude. The results suggest that effectiveness of political content in the advertisement for politically involved consumers may be determined by how clearly the message is communicated to the viewers. Discussions were also made as to the distinction between textual and pictorial messages and to how the viewer's recognition of a pictorial message can be a factor affecting the impact of political opinion leadership on attitude toward advertisement with political content.   Outline of discussion: -Political opinion leadership and politi

Michael Grimsley (Sheffield Hallam University, UK) and Anthony Mehan (Open University, UK) Expectations of electronic government (e-government) go beyond mere customer satisfaction – they encompass a desire for much broader social outcomes, such as social inclusion, community development, well-being and sustainability. Equally, citizens attach value to the entitlements of others, for example, in respect of the quality of health care, threshold standards of education, and access to civil and criminal justice. Attainment of these socio-political and socio-economic goals through e-government depends both upon development of appropriate evaluative measures which meaningfully link service provision to strategic outcomes, and upon systems being designed to generate and sustain high levels of citizen engagement with electronically-mediated access to government and public services. In this paper we define and elaborate a Social Value framework supporting e

Anne Fleur van Veenstra, Marijn Janssen and Bram Klievink Delft University of Technology, The Netherlands Joining-up is high on the e-government agenda as this is expected to improve service delivery to citizens and businesses. It requires public and private organizations to cooperate with each other within networks that are formed around public services that cross the boundaries of organizations. Cross-organizational processes in such a network are called supply chains, aimed at delivering integrated services. The performance of each individual organization within the network influences aspects such as lead-time and quality of services delivered. In order to effectively integrate the efforts of the various organizations involved, a strategy needs to be in place to orchestrate and manage a service delivery chain. Various types of strategies can be employed. Yet little knowledge is available about which strategies are effective under which circumstances. In this p

Author: U. C. Mandal Title: Development and public administration The problems of public administration in developing countries are so vastly different from those of the developed world that a new discipline, development administration, has emerged since the 1960s to study them. Although a large number of books and articles have been written on the subject, questions still persist as to whether such a discipline exists or is necessary. Nevertheless, development has become a major focust of administrative activity in the countries of the Third World. The industrialized societes have recognised the need for these countries to gear their administrative machinery to new developmental tasks and responsibilities. The major political phenomena in the latter half of the twentieth century constitute an intricate and complex subject, but they are susceptible, at the risk of oversimplification, to relatively brief summary and analysis. The first and most obvious condition has been the tremen

 Title: T urkey and Turkish Public Administration Author: Hamit Palabiyik (2008) Given its geopolitical status, Turkey has always been considered a strategically important country in the region. However, more importantly Turkey's position in Europe and Asia might be summarized as a country undertaking the role of a 'bridge between East and West'. Being modern, democratic and secular, Turkey can be a leading factor, fostering confidence and trust in the region in spite of country's own problems. Turkey's respectability evolves mainly from its dynamic and progressive cultural, historical, socioeconomic, and governmental characteristics (East West Institute 2007). A diverse range of alliances is one of the strengths of the country. By virtue of its strong strategic ties, Turkey increasingly becomes a regional power as a global actor with a growing influence in world order. Today, Turkey is a member of almost every Western European international organization includi

Reform experienced by Indonesia in 1998 has led to major change nationwide. The change took place as far as governmental administration process. Bureaucracy as part of the government’s job description, was also affected by the reform. The movement towards change required bureaucracy to be more neutral, transparent, responsive, and accountable, politically. Such demand has pushed the bureaucrats to create a new frame and characteristic building in answering their responsibility to fulfill the needs of people as their constituents. In practice, Indonesian bureaucracy truly needed more experience to anticipate this massive change. For example, there were still many handicaps in providing public services. This situation opposed to the previously idealized dream, a government as a good servant for the citizens. Many elements of the current government administration were reluctant to fulfill the people needs voluntarily. Bureaucracy, which initially aimed to simplify administration process,

Acute Renal Failure (ARF) ditandai dengan penurunan secara mendadak kadar filtrasi glomerular (GRF) dan alternasi kemampuan ginjal untuk mengeluarkan racun harian (Bagan 39-2). Kejadian ARF dapat berhubungan dengan penurunan produksi urin (oliguria, dengan produksi kurang dari 500 ml dalam waktu 24 jam), ataupun dengan aliran urin yang normal. Gangguan ini biasanya menyerang ginjal yang sebelumnya sehat/tidak terkena gangguan apapun. Durasinya berbeda-beda dari beberapa hari hingga beberapa pekan. Penyebab ARF sangat bermacam-macam, dan sering ada beberapa yang terjadi secara bergantian (Boks 39-1). Secara garis besar, penyebab terjadinya ARF dapat dikelompokkan menjadi tiga, yaitu: (1) kurangnya perfusi renal (prerenal), (2) penyakit yang terjadi pada parenkima renal (intrinsic), dan (3) obstruksi (postrenal). Biasanya, jika dilakukan pemeriksaan dengan diagnosis yang cermat saat terjadi prerenal dan obstruksi, ARF tidak akan berumur panjang dan tidak memerlukan intervensi nutrisi khu

Emosi dan akal merupakan dua bagian dari satu kesatuan. Keduanya bagaikan dua sisi mata uang yang saling berpengaruh. Maka dari itu, lahirlah sebuah istilah bernama Emotional Quotients (EQ). EQ adalah ukuran standar kecerdasan otak, atau Intelligence Quotients (IQ). IQ dan EQ adalah dua sumber daya yang bertautan; tanpa yang satu, maka yang lain akan menjadi tidak sempurna dan tidak efektif. IQ tanpa EQ dapat membuat kita berhasil meraih nilai A dalam ujian, akan tetapi tidak akan membuat kita berhasil dalam kehidupan. Wilayah EQ adalah hubungan pribadi dan antarpribadi.. EQ menyangkut harga diri, kesadaran diri, kepekaan social, dan kemampuan adaptasi sosial yang kita miliki. Bila EQ kita tinggi maka kita mampu memahami berbagai perasaan secara mendalam ketika perasaan-perasaan tersebut muncul, sehingga kita akan benar-benar memahami siapa diri kita sebenarnya. Dengan menjaga jalur-jalur komunikasi untuk tetap terbuka. EQ berperan penting di tempat kerja, dalam keluarga, masyaraka

Definisi Analisis manajemen proyek adalah sebuah kajian tentang suatu usulan proyek sebelum proyek tersebut berjalan. Wewenang dari analisis ini biasanya berada di tangan manajer proyek. Dari definisi yang dikemukakan pada paragraf pertama tersebut, maka kita dapat kemukakan di sini bahwa analisis manajemen proyek menjadi unsur yang vital yang harus dilakukan oleh para pelaku proyek, serta pihak-pihak yang terlibat dalam proyek dimaksud, dengan tujuan untuk mengetahui tingkat kelayakan, validitas, logika, keamanan, dan keberhasilan proyek yang sedang diperjuangkan. Analisis manajemen proyek melibatkan banyak pihak baik secara langsung maupun tidak langsung. Singkatnya, semua elemen yang sekiranya terlibat di dalam proyek, harus dimasukkan ke dalam pertimbangan dan memerlukan kajian satu per satu secara cermat. Fungsi Analisis manajemen proyek berfungsi untuk: (1) menganalisis aspek-aspek yang akan mempengaruhi keberhasilan atau kegagalan suatu proyek yang diusulkan; (2

Authors: Adila Pasalic-Kreso, Department of Education, Faculty of Philosophy, Sarajevo The educational system in Bosnia-Herzegovina (BiH) is at one of its most important turning points. Like most post-socialist countries, BiH is going through a transition process. Education as one of the most suceptible subsystems in every society, suffered not only from physical destruction, but also from political, ideological, and nationalist pressure compounded by the war. Although education is regulated by law, FBiH often runs into many dilemmas and obstacles in implementing its education policies. One dilemma concerns the question of whether to organize the public education system into special national schools with separate curricula. There is still political abuse of education at the national level that skillfully avoids each attempt toward sincere democratization and respect for cultural differences in the education system. Because political and nationalist ideology dominates education, there a

Researchers: Cristobal Sanchez-Rodriguez Frank W. Dewhurst Angel Rafael Martinez-Lorente This study examined the use of IT to support TQM initiatives and their contribution to operational and quality performance in the manufacturing sector of Spain and provides a step towards understanding how IT and TQM jointly add value to manufacturing firms. Since, organizations use a variety of approaches and practices to remain competitive, identifying practices that positively impact on performance allows organizations to more effectively manage their scarce resources. The relative strength and significance of the structural model coefficients are instructive in understanding the positive effects of the use of IT in TQM on performance. Five of the seven uses of IT to support TQM factors were found to be significantly and positively related to operational performance. This suggests that managers who focus on improving operational performance measures (i.e. reduced unit production cost, faster del

BAHASA INDONESIA Judul: Performance measurement in the public sector: the German experience Peneliti: Dorothea Greiling Tahun: 2005 Tujuan: Untuk mengetahui penggunaan ukuran kinerja pada sektor pemerintahan negara Jerman. Untuk mengevaluasi gaya penilaian kinerja dan memberikan rekomendasi demi penyempurnaan ukuran kinerja pada sektor pemerintahan/publik. Metode: Setelah mengamati tujuan yang hendak dituju oleh manajemen pemerintahan yang baru terbentuk, berdasarkan kajian teori yang telah ada sebelumnya, maka dilakukanlah pengamatan terhadap gaya ukuran kinerja di sektor publik negara Jerman. Evaluasi dilakukan berdasarkan tujuan yang hendak dicapai. Hasil: Sektor publik negara Jerman dapat dikatakan memulai start yang lambat dalam mengukur kinerjanya. Ukuran kinerja yang potensial belum dapat tercapai secara optimal karena keterlambatan pemerintah negara tersebut dalam menjalankan metode pengukuran ini. Keterbatasan: Perlu ada penelitian yang membahas biaya transaksi

Analisis proksimat komposisi lemak pada ikan dapat dilakukan menggunakan metode-metode standar analisis Food Savety Regulation of Japan (Yamaji dan Sekiguchi, 1991). Kandungan air diukur melalui proses pengeringan menggunakan oven pada suhu 105 derajat Celcius. Kandungan lemak mentah dihitung menggunakan metode Soxhlet dengan bantuan diethyl ether untuk ekstraksi. Kandungan protein mentah dihitung menggunakan metode Kjedahl dan dengan mengalikan kandungan protein dengan konstanta 6,25. Kandungan abu dihitung melalui proses pemanasan pada suhu 550 derajat Celcius. Untuk analisis kelas lemak, lemak mentah diamati dengan kromatografi kolom gel silika dan di-elusi dengan kloroform untuk lemak netral, dilanjutkan perlakuan menggunakan methanol untuk lemak kompleks. Campuran larutan eluent ini kemudian dipisahkan dengan alat evaporator berputar. Lemak yang dihasilkan kemudian dianalisis dengan kromatografi lapisan tipis melalui sistem solvent : n-heksana-ether-asam asetat (80:30:1, vol/vo

Review of literatures Hofstede (1987), Kanungo and Mendoca (1996), and Schein (2004): Domination of a culture in a society gives birth to a significant effect on individual and business behaviours in the society where individual or business take place. Antlov (1994), Magnis-Suseno (1997), Mann (1996), Mulder (1994), Yudianti and Goodfellow (1997): Javanese culture has become dominant and therefore influenced the business behaviours of Indonesian people. Kanungo and Mendunca (1996: 109): Socio-cultural environment determines management beliefs, values, and assumptions of subordinates and work behavior as part of the organizational work culture. Hofstede (1982): The principles of conflict avoidance and common respect are manifested within the social life of Javanese people through a hierarchical status and collectivism. This manifestation can be seen in the environmental-social relationship in Indonesia, either in business organization or in governmental bodies. Mash and Goodfellow (1997

Ketentuan dasar mahkamah konstitusi Republik Macedonia dan perlunya reformasi Konstitusi Republik Macedonia memiliki ketetapan tersendiri tentang kedudukan mahkamah Konstitusi, berikut susunan, struktur, fungsi, dan kekebalan para hakimnya dan pengaruh hukum dan keputusannya. Berdasarkan pasal 113 Konstitusi negara tersebut, metode-metode cara kerja dan prosedur peradilan Konstitusi diatur dengan Rules of Procedure of the Court. Di dalam peraturan tersebut, Mahkamah Konstitusi didefinisikan sebagai sebuah organ negara Republik Macedonia yang melindungi konstitutionalitas dan legalitas di dalam pemerintahan. Peradilan Konstitusi Republik Macedonia, sesuai dengan status konstitusional yang dimilikinya, tidak memiliki pembagian wilayah kekuasaan atau wewnang. Perlindungan konstitusionalitas dan legalitas tidak mengandung arti pengecualian terhadap wewenang pemerintah, melainkan fungsi yang otonom dan independen. Pelaksanaan yurisdiksi Mahkamah Konstitusi Republik Macedonia berada di luar

Introduction We have recently witnessed significant emphasis on improving investor confidence and public trust in financial reports. Reported financial scandals (e.g., Enron, WorldCom, Global Crossing, Qwest, Parmalat) have eroded investor confidence and made forensic accounting an attractive career opportunity for accountants to combat fraud. Forensic accounting is defined in this study array as the practice of rigorous data collection and analysis in the areas of litigation support consulting, expert witnessing, and fraud examination. Review of Literature KPMG's Fraud Survey (2003) reveals that more companies are: recently experiencing incidents of fraud than in prior years; taking measures to combat; and launcing new anti-fraud initiatives and programs in response to the Sarbanes-Oxley Act of 2002 (KPMG 2003). PricewaterhouseCoopers' (PWC) 2003 Global Crime Survey indicates that 37 percent of respondents in 50 countries reported significant economic crimes with the average l

Definition Forensic accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law. This definition of forensic accounting includes no explicit reference to fraud although fraud investigations are part of forensic accounting. Fraud is the result of misleading, intentional actions or inaction (including making misleading statements and omitting relevant information) to gain an advantage. Forensic accounting is broader than fraud examination; it also includes services (that could involve investigations) related to the purchases of business, valuation of divorce assets, determination of the dollar value of damages to business property, and calculation of lost profits. Forensic accountant Forensic accountants apply special skills in accounting, auditing, finance, quantitative methods, certain areas of the law, and investigative skills to collect, analyze, and evaluate evidential m

Researchers Siew Hong Teoh and T.J. Wong (1990) Documentation The Accounting Review Vol. 68 No. 2, April 1993, pp. 345-368 Purpose To find out the relationship between audit quality and earnings management. Method This study applied a single analytical formulae to relate the response to stock price and stock signal precision. Theory used int this study was a theory of single information signal (Holthausen and Verrecchia, 1998). The study used samples from industrial firm database of the Compustat. The firms were also listed on NYSE, AMEX, and NASDAQ. The samples were divided into two major groups: Big Eight (B8) and Non-Big Eight (NB8), in which the latter group consisted of firm-pairs which had been removed from the B8 to the NB, and vise versa. Results The clients' ERC in the B8 group was statistically higher than that of NB8. This result supported the conclusions of the previous studies that there were effects from several explanatory factors such as growth and pe

Researcher: Vincent K. Chong (Cowan University) Publisher: Accounting, Organizations and Society (1996) This study examines the interactive effects of management accounting systems (MAS) design and task uncertainty on managerial performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information; The responses of 42 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results showed that under a high task uncertainty situation, the extent of use of broad scope MAS information led to effective managerial decisions and hence to improved managerial performance. On the other hand, under low task uncertainty situations, the extent of use of broad scope MAS information led to information overload which was dysfunctional to managerial performance.  Sistem Akuntansi Manajerial, Ketidakpastian Pajak, dan Kinerja Manajerial: Sebuah catatan p

Researcher Frank H. M. Verbeeten (2008) Purpose To find out whether performance management practice affects organizational performance in public sectors. Method This study was carried out based on theories of economics and behavior. It tried to differentiate between quantitative and qualitative performances. Samples used for the study were 93 public organizations in the Netherlands. Results The definition of a clear and measurable target was positively related to either quantitative performance or qualitative performance. The use of incentives was positively related to quantitative performance, but negatively to qualitative performance. The effect of performance management practices in public sector organizations were institutional. In a holistic view, these results showed that the effect of performance management practices was as important as economic effects in the public sector organizations. Limitation The results of this study was limited to public organizations in th

Author: A. Setharaman M. Senthilvelmuguran Rajan Periyanayagam Fraud in accounting is a kind of action, which causes mistatement in financial statement. According to the Webster's New Dictionary, fraud means "an action, done voluntarily, to cause a person to give away his/her properties or rights considered eligible by the law." Agents of Federal Bureau of Investigation (FBI) explain that this offense is a fraud conversion and an effort to get money or properties owned by other parties by expressing wrong pretention: including within stealing by means of illegal check." (Farrell and Franco, 1999). Fraud has caused big loss of business world and given birth to social problems at the workplace. Detection of fraud is an observation over facts in order to find out fraud indicators. This study aimed to find out degree of awarness of the organizational security in planning and facilitating mutual efforts towards the eradication of the fraud offense. Fraud in computer accou

Peneliti: Hans de Bruijn (2002) Tujuan: Untuk mengetahui strategi-strategi yang digunakan untuk mempersiapkan organisasi di dalam menghadapi resiko ukuran kinerja. Metode: Menilai dan mengukur lima strategi yang digunakan untuk mengukur kinerja: 1) toleransi untuk berbagi definisi produk (yang bersaing), 2) larangan monopoli terhadap pemberian makna, 3) pengurangan fungsi dan pembatasan forum, 4) pemilihan produk yang strategis, 5) pengaturan persaingan "pendekatan produk" dan "pendekatan proses". Hasil: Ukuran terhadap kinerja mencakup beberapa fungsi yaitu transparansi, pembelajaran, penilaian, dan pemberian sanksi. Perbedaan definisi produk memiliki keuntungan sebagai berikut: a) mengurangi konflik, b) menghasilkan gambaran yang lebih luas tentang kinerja, c) menjembatani insentif bagi perilaku yang merugikan, d) memperkuat wewenang manajer dalam mengukur kinerja organisasi. Jika jarak antara orang bagian produksi dan orang yang menerima produksi semakin jauh, ma