Assessing the efficient cost of sustaining Britain's rail network: Perspectives based on zonal comparisons

The objective of this paper is to inform the debate on how efficiency targets for Network Rail (formerly Railtrack) should be set during the 2002/03 Interim Review and beyond. Given the problems experienced during the 2000 Periodic Review, which focused on external benchmarks, we propose an internal benchmarking approach, drawing on data for seven geographical Zones within Railtrack (over the period 1995/96 to 2001/02). Our approach mirrors the yardstick competition method used in other UK regulated industries. Three efficiency measurement techniques are applied to this data (DEA; COLS; SFA). Our results suggest that Railtrack (as a whole) delivered substantial improvements in productivity in the early years after privatisation, although these savings were largely offset by the post-Hatfield cost increases. However, looking forward, Zonal efficiency differences suggest that the company could make significant savings in future years by applying (its own) best practice consistently across the network

Factors that trigger the structuring process of Management Control in SMEs : An analysis based on the theory of growth thresholds: Facteurs déclencheurs du processus de structuration du contrôle de gestion dans les PME : Une analyse sous le prisme de la théorie des seuils de croissance

The question of when to introduce management control (MC or CDG in french) as a management tool has arisen in recent years in  SMEs in sub-Saharan Africa in view of the difficulties they face during the launch phase and to initiate growth.  Thorough studies of 8 Cameroonian SMEs tend to show that, contrary to what the growth threshold theory suggests, the factors that favour the structuring of CDG in SMEs are not only linked to the increase in size, the  age of the company or the number of entity or agency.  This article shows that the need for the structuring of the CDG in the Cameroonian SME arises when it faces irrational staff behaviour, during the deployment of the strategy and the implementation of innovations. Résumé : La question du moment de l’introduction du contrôle de gestion (CDG) comme outil de pilotage se pose avec acuité ces dernières années dans les PME en Afrique subsaharienne au regard des difficultés qu’elles font face lors de la phase de lancement et pour amorcer la croissance. Une étude exploratoire approfondie de 8 PME camerounaises, tend à démontrer que contrairement à ce que suggèrent la théorie des seuils de croissances, les facteurs qui favorisent la structuration du CDG dans les PME ne sont pas uniquement liés à l’augmentation de la taille, l’âge de l’entreprise ou le nombre d’entité ou d’agence. Cet article montre que la nécessité de la structuration du CDG dans la PME camerounaise s’impose quand celle-ci fait face aux comportements irrationnels du personnel, lors du déploiement de la stratégie et de l’implémentation des innovations. Mots- clés : Structuration, contrôle de gestion, PME, seuil de croissance, contrôles informels,&nbsp

A Review : Dietary Fiber Biochemical Inductions and Its Hypocholesterolemic Effects

ABSTRACT Most people already know that dietary_ fiber can have detrimental or beneficial effects on health, primarily with regard to nutritional status. In this writing one of the beneficial effects of the consumption ofdietary fiber especially its hypocholesterolemic effect will be discussed. Many research papers have already showed regarding the connection between the biochemical induction of soluble fiber and the hypocholesterolemic effect of soluble fiber. In these investigations treatments were given to various kinds of experimental animals and to humans as experimental subjects. Kinds of foods were used as sources of fiber. The researchers were able to discover a variety of biochemical inductions that led to a hypocholesterolomic effect and were able to lower the cholesterol concentration in various kinds of lipoprotein fractions. Biochemical inductions discovered were, among others: fiber making food difficult to be digested, thereby inhibiting lipid absorption, decreasing cholesterol synthesis, increase of cholesterol excretion through the bile, decreasing of Apo B synthesis in the liver, decrease of the mRNA Apo B concentration of the liver, decrease in mRNA Apo A-I and mRNA Apo A-IV concentration in intestinal cells, decrease in HMG-CoA reductase activity and decrease in insulin secretion. Every soluble .fiber from specific sources of dietary fiber produced a certain biochemical induction and also hypocholesterolemic effect to a certain lipoprotein fraction. The concentration of total cholesterol and cholesterol in lipoproteins containing Apo B, and the LDL-C: HDL-C ratio are all lowered. Thus the patient is able to choose as a source offiber, the food of his or her preference appropriate to his or her kind of hypercholesterolemic disorder, with the goal of reduction of cholesterol concentration. Key Words: Bile, HMG-CoA Reductase, Apo A ImRNA, Apo A II-mRNA, LDL receptor mRN

Estimation of cost inefficiency in panel data models with firm specific and sub-company specific effects

This paper proposes a dual-level inefficiency model for analysing datasets with a sub-company structure, which permits firm inefficiency to be decomposed into two parts: a component that varies across different sub-companies within a firm (internal inefficiency); and a persistent component that applies across all sub-companies in the same firm (external inefficiency). We adapt the models developed by Kumbhakar and Hjalmarsson (J Appl Econom 10:33–47, 1995) and Kumbhakar and Heshmati (Am J Agric Econ 77:660–674, 1995), making the same distinction between persistent and residual inefficiency, but in our case across sub-companies comprising a firm, rather than over time. The proposed model is important in a regulatory context, where datasets with a sub-company structure are commonplace, and regulators are interested in identifying and eliminating both persistent and sub-company varying inefficiency. Further, as regulators often have to work with small cross-sections, the utilisation of sub-company data can be seen as an additional means of expanding cross-sectional datasets for efficiency estimation. Using an international dataset of rail infrastructure managers we demonstrate the possibility of separating firm inefficiency into its persistent and sub-company varying components. The empirical illustration highlights the danger that failure to allow for the dual-level nature of inefficiency may cause overall firm inefficiency to be underestimated

Disproporsi Perubahan Kadar Glukosa, Asam Laktat dan Hemoglobin Darah Sebagai Parameter Uji Kinerja Fisik

Disproportional changes of glucose, lactic acid and haemoglobin level as parameters for physical performance test Levels of blood Hb, glucose and lactic acid were estimated two times to 49 athletes of badminton and tennis (13-27 years old). The estimations were done before and after physical performance test. The loads of physical performance test for the subjects were different to each other, depending on their capacities. The changes of Hb concentration were used to correct the changes of glucose and lactic acid concentrations due to the changes of blood volume. The Hb concentrations of 35 subjects increased and the rest of 14 decreasedthey were called group A (n=35) and group B (n=14) respectively. When blood glucose concentrations were observed from group A, 24 of them decreased (group At) while the remaining 11 increased. After it had been adjusted to the changes of blood volume, the blood glucose concentration of 4 among the 11 persons (group A2) became lower, while the other 7 subjects remained high (group A3). Blood glucose concentrations of group B increased even after adjusted to the changes of blood volume. The lactic acid concentrations of all subjects also increased after adjusted to the changes of blood volume. Key words: athletes blood haemoglobin glucose lactic acid physical performanc

Penambahan aktivitas fisik terrendah untuk menaikkan kadar kolesterol HDL pada orang-orang dengan aktivitas ringan sampai sedang

keywords: lipid, lipoprotein plasma darah, kadar kolestero

Pengaruh Kecerdasan Spiritual dan Reward Terhadap Loyalitas Karyawan Pada PT. Megah Jaya Cemerlang

Perusahaan membutuhkan sumber daya manusia yang bisa berkembang serta dapat membantu perusahaan dalam keadaan bagaimanapun sehingga dapat memberi kepercayaan diri  pada karyawan dalam meningkatkan kemampuan dirinya sendiri. Seseorang bisa dikatakan sebagai sumber daya manusia yang berhasil jika manusia itu memiliki kedekatan kepada Tuhan di setiap pekerjaan yang dilakukan kapanpun dan dimanapun dia berada. Penelitian ini bermaksud untuk mengkaji maupun menilai pengaruh kecerdasan spiritual dan reward terhadap loyalitas karyawan pada PT. MegahJaya Cemerlang. Sampel penelitian di ambil dari seluruh karyawan PT. MegahJaya Cemerlang jumlahnya 60 orang memanfaatkan  teknik Non Probability Sampling menggunakan metode sensus yang artinya pengambilan sampel dimana keseluruhan populasi semuanya dijadikan sampel. Dari pengujian menunjukkan bahwasanya kecerdasan spiritual dan reward berpengaruh signifikan dan positif terhadap loyalitas karyawan. Secara simultan kecerdasan Spiritual dan reward berpengaruh terhadap loyalitas karyawan PT. MegahJaya Cemerlang

Pengaruh Experiental Marketing Dan Desain Interior Terhadap Keputusan Pembelian Konsumen di Tanpapintu Coffe Shop Wonoayu Sidoarjo

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh experiental marketing dan desain interior terhadap keputusan pembelian konsumen di Tanpapintu Caffe Shop Wonoayu Sidoarjo. Dalam penelitian ini, sampel yang digunakan adalah konsumen Tanpapintu Caffe Shop sebanyak 120 orang. Teknik pengambilan sampel yang digunakan adalah nonprobability sampling dengan jenis sampling insidental sampling. Dalam penelitian ini teknik analisis data yang digunakan adalah uji validitas, uji reabilitas, uji asumsi klasik, uji t, dan uji f. Pada penelitian ini diperoleh hasil, experiental marketing dan desain interior secara parsial berpengaruh terhadap keputusan pembelian konsumen di Tanpapintu Coffe Shop Wonoayu Sidoarjo, menggunakan uji t dengan nilai signifikan sebesar <0,05. Experiental marketing dan desain interior secara simultan berpengaruh terhadap keputusan pembelian konsumen di Tanpapintu Coffe Shop    Wonoayu Sidoarjo, menggunakan uji f dengan nilai signifikan <0,05. Dengan hasil tersebut menyatakan bahwa pengujian hipotesis dapat diterima dan dibuktikan kebenaranya. Untuk meningkatkan keputusan pembelian konsumen diperlukan experiental marketing yang dapat menarik minat konsumen serta desain interior yang dapat menambah rasa nyaman konsumen untuk menikmati hidangan yang diatawrkan

Pengaruh Work Pressure dan Level Of Work Attendance Terhadap Employee Career Development PT. Lumina Packaging Sidoarjo

Pengkajian dengan tajuk “Pengaruh Tekanan Kerja dan Tingkat Kehadiran Kerja terhadap Pengembangan Karir Karyawan PT. Lumina Packaging Sidoarjo” menghendaki untuk mengkaji efek tekanan kerja dan tingkat kehadiran kerja berhubungan pengembangan karir pekerja secara fragmentaris dan kontemporer. Asosiasi dalam pengkajian ini adalah pekerja PT. Lumina Packaging Sidoarjo yang menguasai 300 pekerja dan yang dipakai adalah sebanyak 75 informan, skema pemungutan percontohan menggunakan probability sampling. Verifikasi kelengkapan pengkajian ini menggunakan verifikasi keabsahan dan reabilitas. Verifikasi sangkaan klasik memakai verifikasi normalitas, verifikasi multikolinieritas, verifikasi heterokedastisitas dan verifikasi autokorelasi. Perolehan dari verifikasi dugaan menggunakan program spss versi 26. Didapat persesuaian regresi yaitu Y = 4,321 + 0,742X1 + 0,429X2 + e dengan R terbilang 0,940 dan R2 terbilang 0,883. Berlandaskan pengkajian yang dilakukan terpakai koefisien R2 terbilang 0,883, hal ini mengemukakan bahwa elemen tekanan kerja dan tingkat kehadiran kerja dapat menguasai elemen pengembangan karir pekerja terbilang 88,3%. Selain itu 11,7% dikuasai oleh elemen bebas lain yang tidak ada dalam pengkajian ini

Kadar Malondialdehid Plasma dan Hemoglobin Darah Setelah Pemberian Vitamin C pada Manula di Daerah Dataran Tinggi dan Dataran Rendah: Plasma Malondialdehid Concentrations and Blood Hemoglobin after the Administration of

The increase of free radicals occurred in the elderly, resulting in the imbalance between free radicals and antioxidants. Antioxidants such as glutathion, vitamin C, and vitamin E were potential substances for the treatment of the elderly in connecting oxidative stress. Vitamin C is a water soluble compound that is considered as an chain-breaking antioxidant. lion absorption, as Fe is also enhanced by simultaneous ingestion of the vitamin C, but ascorbic acid serves no spesific function in hematopoesis. Vitamin E regeneration takes place spontaneously in response to ascorbic acid therapy. The problem of this study was whether the administration vitamin C could decrease plasma malondialdehyde concentration and increase hemoglobin concentration with two elderly groups living in the highlands and the lowland. The aim of this study was to assess the decrease of plasma malondialdehyde and increase of blood hemoglobin concentration after administration of vitamin C in the highlands and the lowland elderly groups. Experimental study with the same subject had been done. The subjects of this study were elderly groups, aged 60-80 years, healthy and able to do daily physical activities The elderly were divided into 2 groups : the highlands elderly who consisted of 24 elders (KDT) and the lowland elderly who consisted of 19 elderly (KDR). Blood samples were taken two times i.e before (sample I) and after (sample II) vitamin C administration for thirty consecutive days. Plasma malondialdehyde concentration had been measured by Yagi method. Plasma vitamin C concentration and blood hemoglobin were analysed according to colorimetris methods (Tiezt, 1986). The results showed that the average concentrations of MDA of KDR in sample I was 2,86 ± 0,69 nmol/ml, in sample II was 2,07±0,39 nmol /ml. The average concentrations of MDA of KDT in sample I was 3,50 ± 0,57 nmol /m1 and sample II 2,69 ± 0,49 nmol/ml. The averag