12,374 research outputs found

    Multi-state analysis functional models using Bayesian networks

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    Multilevel Flow Modeling (MFM) model maps functionality of components in a system through logical interconnections and is effective in predicting success rates of tasks undertaken. However, the output of this model is binary, which is taken at its extrema, i.e., success and failure, while in reality, the operational status of plant components often spans between these end. In this paper, a multi-state model is proposed by adding probabilistic information to the modelling framework. Using a heat exchanger pilot plant as a case study, the MFM model is transformed into its fault tree [1] equivalent to incorporate failure probability information. To facilitate computations, the FT model is transformed into Bayesian Network model, and applied for fault detection and diagnosis problems. The results obtained illustrate the effectiveness and feasibility of the proposed method

    Pengaruh Pelayanan, Pengawasan dan Konsultasi yang Dilaksanakan oleh Account Representative Serta Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Badan yang Terdaftar di Kpp Madya Pekanbaru

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    The main purpose of this research is examining and knowing the efffects of servicing, controlling and consultating of Account Representative and also tax audit on corporate taxpayers compliance. The population in this study were the whole corporate taxpayers registered with the Kantor Pelayanan Pajak (KPP) Madya Pekanbaru, with the population total 1.345 corporates per June 2014, and the sample total 100 corporates. The sample are taken by using purposive sampling method. Type and data source in this study is survey and primer data such as questionnaire. This research use multiple linear regression anaysis to examine the factors that are predicted to affect independence variabels of dependence variabel. The result of this research show that servicing and controlling of Account Representative and also tax audit effected on corporates taxpayers compliance. Then, consultating of Account Representative does not have significant effect on corporates taxpayer compliance.Keywords: Servicing, Controlling, Consultating, Tax Audit, and Tax Complianc

    Pengaruh Karakteristik Tujuan Anggaran,good Governance, dan Pengawasan Apip terhadap Kinerja Aparat Pemerintah Daerah Kabupaten Bengkalis

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    This study aims to analyze the effect of budget participation, budget goal clarity, feedback, budget evaluation, good governance and oversight APIP the performance of local government officials Bengkalis. This research is a survey research. Where the data obtained from questionnaires distributed to respondents. Data distributed and collected by purposive sampling technique. The sample used in this study is the head of the public, personnel and chief financial officer of each department in Bengkalis with a total of 90 respondents. The type of data used are primary data collection method of data using questionnaires. Data analysis method used in this study is multiple regression with SPSS version 21.The results showed that the performance of local government officials does not affect the implementation of good governance. Local financial management affect the implementation of good governance. Internal control systems of government affect the implementation of good governance. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,711. This shows that the influence of the independent variables on the dependent 71.1% and the remaining 28.9% influenced by other variables.Keywords: Budget, Characteristics, Good Governance, Oversight APIP Authorities, Local Government, and Performance

    Effect of Adding Lycopene to the Ration on Some Blood Serum Biochemical Traits of Broiler Ross 308

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    This study was conducted at Poultry Farm of Animal Resources Dept., College of Agriculture, University of AL-Qasim Green to investigate the effect of adding Lycopene to the ration on some blood serum biochemical traits of broiler Ross 308 . Use the 90 broiler chicks Ross 308 day-old were randomly assigned to three treatments (by 3 replicates per treatment 10 chicks per replicate),  and treatments were as follows : control group without adding lycopene to the diet, add lycopene by 250 mg / kg feed ( first treatment)  and add  lycopene by 500 mg / kg feed ( second treatment) . The experiment included a study of the following characteristics: concentrations of glucose , protein , cholesterol and triglycerides . The results indicated that the addition of lycopene by 250  and 500 mg / kg feed to broiler diet led to a significant improvement in blood serum biochemical traits of broiler  . Keywords : lycopene , blood serum biochemical traits , broile

    Role of Strategic Model and Spatial Analysis in the Decision-making process—Rural Karbala Governorate

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    Digital spatial analysis of the Development Potentials in the rural areas of Karbala province using modern techniques as one of the planning methods. Enable the search to make a Planning Decision based on the planning indicators abstract from the analysis of Development Potentials and the Model of Strategic analysis and Spatial Interaction as A real indicators for the current and subsequent stages for Filtering the Development Alternative. And their potential to be better exploited to achieve the objectives set by choosing the model of Spatial Strategy based on Planning Decisions and future development J expand and exploit opportunities and minimize the impact of vulnerabilities and the use of force access points to balance efficiency and fairnessin the distribution of the fruits of Development Which contribute to the future Spatial and rural Development

    Pengaruh Akuntabilitas , Gaya Kepemimpinan, Kompensasi Finansial, dan Locus Of Control terhadap Kinerja Pemeriksa Pajak

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    This study aimed to examine the effect caused by the variable accountability, leadership styles, financial compensation, and locus of control tax inspectors in the performens of inspector in KPP Madya Pekanbaru, KPP Pratama Pekanbaru Tampan, KPP Pratama Pekanbaru Senapelan dan KPP Pratama Bangkinang. Respondents in this research were 51 tax inspectors. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20.0 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable performens of inspector. Partial regression test (t test) showed that independent variables accountability, leadership styles, financial compensation had partial effect on the variable performens of inspector. Meanwhile variable locus of control haa not effect. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 64.9%, while the remaining 35.1% is influenced by other variables not examined in this study

    Pengaruh Akuntabilitas, Transparansi, dan Pengawasan terhadap Pengelolaan Anggaran Berkonsep Value For Money pada Instansi Pemerintah (Studi Empiris Skpd Provinsi Riau)

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    The research aims to examine the influence of accountability, transparency, and and control to budgeting management of the value for money concept of government institute in Riau Province. The research population of all employees echelon 3 & 4 in the local government SKPDs Riau Province. The data of this research were obtained from questionnaires. The sample used by 86 respondents were selected using purposive sampling and analyzed using multiple regression with Software SPSS for Windows Version 19. The results showed that accountability, transparency, and and control to budgeting management give a effect to the budgeting management of the value for money concept of goverment Institute.Keywords: Accountability, Transparency, Control, Budgeting management of the value for money concep

    Analisis Faktor Faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik (Auditor Switching)

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    This study examined the effects of going concern audit opinion, management change, KAP size,clien size and financial distress on auditor switching. The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version. The results showed that the going concern audit opinion, KAP size, clien size and financial distress had a effect to auditor switching But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Clien size showed coefficient -2,501 with the signification values 0,013. This the decision made is to accept hypothesis H4. And the Financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5Keywords: auditor switching, going concern audit opinion, management change, clien size, financial distress

    Performance evaluation of the time delay digital tanlock loop architectures

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    This article presents the architectures, theoretical analyses and testing results of modified time delay digital tanlock loop (TDTLs) system. The modifications to the original TDTL architecture were introduced to overcome some of the limitations of the original TDTL and to enhance the overall performance of the particular systems. The limitations addressed in this article include the non-linearity of the phase detector, the restricted width of the locking range and the overall system acquisition speed. Each of the modified architectures was tested by subjecting the system to sudden positive and negative frequency steps and comparing its response with that of the original TDTL. In addition, the performance of all the architectures was evaluated under noise-free as well as noisy environments. The extensive simulation results using MATLAB/SIMULINK demonstrate that the new architectures overcome the limitations they addressed and the overall results confirmed significant improvements in performance compared to the conventional TDTL system
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