Pengaruh Pelaksanaan Pengendalian Internal terhadap Efektivitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah

Government regulation, states that regional finances should be managed on the basis of common principles of orderly, law-abiding, efficiency, economical, effective, transparent and accountable with due regard to the principles of justice, compliance and benefits to society. Therefore, to achieve effectiveness of regional expenditure, government must implementing the internal control. This research aims to analysis the influences of the implementation of internal control to the effectiveness of revenue and expenditure budget management of six local government in West Java Province. This research was conducted in Bandung municipal, Cimahi city, Tasikmalaya city, Tasikmalaya municipal, West Bandung municipal,  and Bandung city. The data of research is collectible questionnaries with internal auditors as respondens. Spearman rank correlation is used for analysing the data. The result of this research in this research shows that the implementation of government internal control system is positively related to the effectiveness  revenue and expenditure budget management, with the correlation coefficient is 0.816 on significant level is 0.01

An Implantable Transmitter and a Complete Telemetry System for Body Temperature Measurement

This manuscript includes the specification, design, operation and results of an implantable temperature sensing transmitter and a pulse frequency to voltage converter with a digital temperature readout. The research project also includes Frequency Modulated (FM) receiver to complete the temperature measuring telemetry system. What are telemetry and biotelemetry? According to the Modern Dictionary of Electronics, telemetry is the science of sensing and monitoring of information at some remote location and transmitting the data to a convenient location to be read or recorded . Biotelemetry is the technique of measuring or monitoring vital processes and transmitting data without wire to a point remote from the subject . Biotelemetry is also the formal name for radio tracking of wildlife. Biotransmitters are the transmitters used to measure, monitor and transmit vital or physiological processes such as electrocardiogram, electroencephalogram and body temperatures. Some biotransmitters are capable of transmitting all three of the above vital processes simultaneously but they are usual.ly bulky, unreliable, and inaccurate. Therefore, at the present state of the art, it is desirable to design biotransmitters to measure one specific physiological parameter. Why use biotelemetry? Biotelemetry involving wildlife has helped scientists to gain knowledge and thereby save some endangered species, slow the spread of animal disease and plan better food-and-cover areas for wildlife. Wildlife telemetry is getting so sophisticated that experts can detect the erratic flight of a sick bird. In Montana scientists have learned to recognize the spasms of a bugged blue grouse suddenly poisoned by insecticides

Novel invisible markers for monitoring cracks on masonry structures

This paper presents a proof of concept for monitoring masonry structures using two different types of markers which are not easily noticeable by human eye but exhibit high reflection when subjected to NIR (near-infrared) wavelength of light. The first type is a retroreflective marker covered by a special tape that is opaque in visible light but translucent in NIR, while the second marker is a paint produced from infrared reflective pigments. The reflection of these markers is captured by a special camera-flash combination and processed using image processing algorithms. A series of experiments were conducted to verify their potential to monitor crack development. It is shown that the difference between the actual crack width and the measured was satisfactorily small. Besides that, the painted markers perform better than the tape markers both in terms of accuracy and precision, while their accuracy could be in the range of 0.05 mm which verifies its potential to be used for measuring cracks in masonry walls or plastered and painted masonry surfaces. The proposed method can be particularly useful for heritage structures, and especially for acute problems like foundation settlement. Another advantage of the method is that it has been designed to be used by non-technical people, so that citizen involvement is also possible in collecting data from the field

Seismic intervention options for multi-tiered Nepalese Pagodas: The case study of Jaisedewal temple

During the 2015 Gorkha earthquake of 7.8 Mw that hit Kathmandu Valley, Nepal, numerous Nepalese Pagodas suffered extensive damage while others collapsed. Risk reduction strategies implemented in the region focused on disassembling historical structures and rebuilding them with modern material without in depth analysis of why they suffer damage and collapse. The aim of this paper is to evaluate the effectiveness of low-cost, low-intervention, reversible repair and strengthening options for the Nepalese Pagodas. As a case study, the Jaisedewal Temple, typical example of the Nepalese architectural style, was investigated. A nonlinear three-dimensional finite element model of the Jaisedewal Temple was developed and the seismic performance of the temple was assessed by undertaking linear, nonlinear static and nonlinear dynamic analyses. Also, different structural intervention options, suggested by local engineers and architects working in the restoration of temples in Nepal, were examined for their efficacy to withstand strong earthquake vibrations. Additionally, the seismic response of the exposed foundation that the Nepalese Pagodas are sitting on was investigated. From the results analysis, it was found that pushover analysis failed to capture the type of failure which highlights the necessity to perform time-history analysis to accurately evaluate the seismic response of the investigated temple. Also, stiffening the connections along the temple was found to enhance the seismic behaviour of the temple, while strengthening the plinth base was concluded to be insignificant. Outputs from this research could contribute towards the strategic planning and conservation of multi-tiered temples across Nepal and reduce their risk to future earthquake damage without seriously affecting their beautiful architectural heritage

Automatic crack classification and segmentation on masonry surfaces using convolutional neural networks and transfer learning

Masonry structures represent the highest proportion of building stock worldwide. Currently, the structural condition of such structures is predominantly manually inspected which is a laborious, costly and subjective process. With developments in computer vision, there is an opportunity to use digital images to automate the visual inspection process. The aim of this study is to examine deep learning techniques for crack detection on images from masonry walls. A dataset with photos from masonry structures is produced containing complex backgrounds and various crack types and sizes. Different deep learning networks are considered and by leveraging the effect of transfer learning crack detection on masonry surfaces is performed on patch level with 95.3% accuracy and on pixel level with 79.6% F1 score. This is the first implementation of deep learning for pixel-level crack segmentation on masonry surfaces. Codes, data and networks relevant to the herein study are available in: github.com/dimitrisdais/crack_detection_CNN_masonry

Quantification of damage evolution in masonry walls subjected to induced seismicity

This paper aims to quantify the evolution of damage in masonry walls under induced seismicity. A damage index equation, which is a function of the evolution of shear slippage and opening of the mortar joints, as well as of the drift ratio of masonry walls, was proposed herein. Initially, a dataset of experimental tests from in-plane quasi-static and cyclic tests on masonry walls was considered. The experimentally obtained crack patterns were investigated and their correlation with damage propagation was studied. Using a software based on the Distinct Element Method, a numerical model was developed and validated against full-scale experimental tests obtained from the literature. Wall panels representing common typologies of house façades of unreinforced masonry buildings in Northern Europe i.e. near the Groningen gas field in the Netherlands, were numerically investigated. The accumulated damage within the seismic response of the masonry walls was investigated by means of representative harmonic load excitations and an incremental dynamic analysis based on induced seismicity records from Groningen region. The ability of this index to capture different damage situations is demonstrated. The proposed methodology could also be applied to quantify damage and accumulation in masonry during strong earthquakes and aftershocks too

Synthesis and Characterization of Symmetrically versus Unsymmetrically Proton-Bridged Hexa-Iron Clusters

Syntheses and magnetic and structural characterization of hexa-iron complexes of derivatized salicylaldoximes are discussed. Complexation of Fe(BF4)2·6H2O with each ligand (H2 L1 and H4 L2) in a methanolic-pyridine solution resulted in hexa-iron compounds (C1 and C2, respectively), which each contain two near-parallel metal triangles of [Fe3-μ3-O], linked by six fluoride bridges and stabilized by a hydrogen-bonded proton between the μ3-O groups. Within each metal triangle of C2, Fe(III) ions are connected via the amine "straps" of (H4 L2-2H). Variable-temperature magnetic susceptibility and Mössbauer data of C1 and C2 indicate the presence of dominant antiferromagnetic interactions between the high-spin (S = 5/2) Fe(III) centers. For C1, two quadrupole doublets are observed at room temperature and 5 K, consistent with structural data from which discrete but disordered [Fe3-μ3-O] and [Fe3-μ3-OH] species were inferred. For C2, a single sharp quadrupole doublet with splitting intermediate between those determined for C1 was observed, consistent with the symmetric [Fe3-μ3-O···H···μ3-O-Fe3] species inferred crystallographically from the very short μ3-O···μ3-O separation. The differences in the physical properties of the complexes, as seen in the Mössbauer, X-ray, and magnetic data, are attributed to the conformational flexibility imparted by the nature of the linkages between the closely related ligands

In situ Control of Si/Ge Growth on Stripe-Patterned Substrates Using Reflection High-Energy Electron Diffraction and Scanning Tunneling Microscopy

Si and Ge growth on the stripe-patterned Si (001) substrates is studied using in situ reflection high-energy electron diffraction (RHEED) and scanning tunneling microscopy (STM). During Si buffer growth, the evolution of RHEED patterns reveals a rapid change of the stripe morphology from a multifaceted “U” to a single-faceted “V” geometry with {119} sidewall facets. This allows to control the pattern morphology and to stop Si buffer growth once a well-defined stripe geometry is formed. Subsequent Ge growth on “V”-shaped stripes was performed at two different temperatures of 520 and 600°C. At low temperature of 520°C, pronounced sidewall ripples are formed at a critical coverage of 4.1 monolayers as revealed by the appearance of splitted diffraction streaks in RHEED. At 600°C, the ripple onset is shifted toward higher coverages, and at 5.2 monolayers dome islands are formed at the bottom of the stripes. These observations are in excellent agreement with STM images recorded at different Ge coverages. Therefore, RHEED is an efficient tool for in situ control of the growth process on stripe-patterned substrate templates. The comparison of the results obtained at different temperature reveals the importance of kinetics on the island formation process on patterned substrates

Ordered Arrays of SiGe Islands from Low-Energy PECVD

SiGe islands have been proposed for applications in the fields of microelectronics, optoelectronics and thermoelectrics. Although most of the works in literature are based on MBE, one of the possible advantages of low-energy plasma-enhanced chemical vapor deposition (LEPECVD) is a wider range of deposition rates, which in turn results in the possibility of growing islands with a high Ge concentration. We will show that LEPECVD can be effectively used for the controlled growth of ordered arrays of SiGe islands. In order to control the nucleation of the islands, patterned Si (001) substrates were obtained by e-beam lithography (EBL) and dry etching. We realized periodic circular pits with diameters ranging from 80 to 300 nm and depths from 65 to 75 nm. Subsequently, thin films (0.8–3.2 nm) of pure Ge were deposited by LEPECVD, resulting in regular and uniform arrays of Ge-rich islands. LEPECVD allowed the use of a wide range of growth rates (0.01–0.1 nm s−1) and substrates temperatures (600–750°C), so that the Ge content of the islands could be varied. Island morphology was characterized by AFM, while μ-Raman was used to analyze the Ge content inside the islands and the composition differences between islands on patterned and unpatterned areas of the substrate