Electrical test wire attachment device

Test lead wire attachment quickly and securely engages screw head by expansion against the side walls of the screw head slot. Heat shrinkable tubing is used for the forward and shaft ends to insulate the device from accidental contact

Using management control to understand public sector corporate governance changes : localism, public interest, and enabling control in an English local authority.

Purpose: Within the context of recent post-localism developments in English local government the paper shows firstly how management controls have become more enabling in response to changes in rules of public sector corporate governance, and secondly how changes in management control systems gave rise to new corporate governance practices. Design/methodology/approach: Theoretically the paper mobilises the concept of enabling control to reflect on contemporary changes in public sector corporate governance. It draws on the International Federation of Accountants’ (IFAC) and Chartered Institute of Public Finance and Accountancy (CIPFA) new public sector governance and management control system model and data gathered from a longitudinal qualitative field study of a local authority in north east England. The field study used interviews, observation and documentation review. Findings: This paper suggests specific ways in which the decentralisation of policy making and performance measurement in our case local authority gave rise to enabling corporate governance, and how corporate governance and management control practices went some way to aid in the pursuit of the public interest. In particular it shows that the management control system can be designed at the operational level to be enabling. We notice the significance of global transparency for supporting corporate governance practices around public interest. This paper reaffirms that accountability is but one element of public sector corporate governance. Rather, public sector corporate governance also pursues integrity, openness, defining outcomes, determining interventions, leadership and capacity, and risk and performance management. Practical implications: Insights into uses of such enabling practices in public sector corporate governance are relevant for many countries in which public sector funding has been cut, especially since the 2007/08 global financial crisis. Originality/value: This paper introduces the concept of enabling control into the public sector corporate governance and control debate by fleshing out the categories of public sector corporate governance and management control suggested recently by IFAC and CIPFA drawing on observed practices of a local government entity

The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom

This paper compares audit regulatory space in local government between the UK’s four countries—England, Northern Ireland, Scotland, and Wales. It addresses current arrangements and practices, their historical background, and rationales for regulation in order to derive lessons for the future of public audit. It draws on the notion of regulatory space as extended through new audit spaces that specifically include public audit. The study is based on interviews with audit professionals and policy makers in each country, extensive documentation review, and observation. The comparison is structured by four themes: ‘Organisation and fragmentation’ concerns how the system is accredited and imbued with institutional capital. ‘Independence and competition’ addresses the independence of accounting firms and auditors, ‘audit scope’ reporting, and ‘inspection’ the assessments and rankings that have become part of public audit. The four countries exhibited similar emphasis on financial audit and reporting. They treated performance and fairness aspects differently

Application of Natural Growth Regulator on Viability of Soursop Seeds (Annona Muricata Linn.).

Soursop (Annona Muricata Linn.) is a plant that has hard seeds that inhibits germination. One way that can be done to accelerate the process of germination of soursop is by scarifying and using natural growth regulators. This research aim was to identify the effect of scarification and immersion of natural growth regulators on the viability of soursop seeds. This research was conducted at the USU Faculty of Agriculture from July to September 2018 by using a Completely Randomized Design of two treatment factors namely, (1) Scarification (without scarification / control and scarification) and (2) Immersion of Natural Growth Regulators (No Immersion / Control, Immersion with young coconut water; red onion extract and young coconut water). The scarification treatment and immersion of young coconut water and/or red onion extract gave the highest yield, significantly on plant height, leaf number and vigor index

Electronic Mail and New Methods for Measuring Media Richness

Media richness has been defined in the literature in terms of four objective characteristics. A rich medium is one that allows for communication of multiple cues through multiple channels, language variety, immediate feedback and a high degree of personalness (Lengel, 1983; Daft and Lengel, 1986). When this concept is applied to traditional forms of communication, face-to-face interaction is considered to be the richest, followed by the telephone, a letter, a memo and a flyer/bulletin (Lengel, 1983;Trevino, Lengel,Bodensteiner, Gerloff and Muir, 1990). With the acceptance and general use in recent years of electronic forms of communication, such as electronic mail, it is of interest to examine where along this continuum of media richness the new electronic forms lie. This is important to ascertain because the so-called richness imperative suggests that high-rich media are necessary for the effective handling of equivocal situations, while low-rich media are sufficient for situations that are low inequivocality (Trevino et al., 1990). Thus, it is useful to know which media are rich and which are not in determining how to apply the above rule. Electronic mail (E-mail) is a commonly used electronic communication medium. It can be classified as a relatively low-rich, or lean, medium according to the four characteristics of richness. In using E-mail, one is not able to communicate through multiple cues or multiple channels, use of much language variety is limited, immediate feedback may or may not be possible depending on the availability and inclination of the communication partner, and based on the required use of a computer and the written word, it is not generally viewed as a personal mode of communication. However, according to some recent studies in the literature, there is some evidence that E-mail is perceived by its users to be a richer communication medium than its objective characteristics would indicate (Fulk, Schmitz and Ryu, 1995; Kydd and Ferry, 1992; Markus, 1994; Lee, 1994). This suggeststhat there may be subjective factors involved in determining the richness of a medium in addition to the objective characteristics. Thus, we need a way of capturing these subjective factors that will allow us to understand why E-mail (and perhaps other communication media) is perceived to be richer than that dictated by the definition of richness. The purpose of this research is two-fold. First, we suggest that the way in which richness has been measured in the past is not sufficient to allow us to truly understand why E-mail and other electronic media are viewed as either rich or lean. Second, we develop and test an instrument for measuring media richness based on the original definition and description. Lengel (1983) originally used a 100-point scale to measure the richness of traditional communication media such as the telephone, a formal memo and a letter. Trevino et al. (1990) used the same scale to measure the richness of electronic mail and found that it was rated at approximately 75. Unfortunately, this tells us nothing about why respondents evaluated E-mail richness as they did. Is it personalness, feedback, or some other dimension? This research attempts to develop a more robust instrument for measuring richness directly by measuring the four characteristics specified in the definition. There is a precedent for this in Fulk et al. (1995), who took the first step in measuring richness in this way by asking one question per characteristic. We propose a fuller instrument that includes several items percharacteristic which can then be folded into a composite measure of media richness

Sistem Pendukung Keputusan Pemberian Beasiswa Menggunakan Metode Simple Additive Weighting di Universitas Panca Marga Probolinggo

Panca Marga Probolinggo University as a place of learning and self developments provides facilities for student achievements scholarships. The scholarship program is expected to spur student interest in learning to be more accomplished. In determining the scholarship recipients, the administrator selects candidates for faculty scholarship recipients base on existing criteria. In the process of selecting, admin faculty have difficulty selecting a data prospective recipients. Because each type of scholarship criteria and weight have different criteria. It makes the calculation of the value criteria requires precision. Knowing the problem that occur, the autors designed the decision support system and make the determination of scholarship by using the SAW method. This system can help admins to perform data administration faculty scholarship recipients, the data type of scholarship, the data criteria, criteria weighting data, and data recipients. With this system the loss of data can be minimize. After testing the use of decision support system determining the scholarship by using the SAW method, it can be concluded that this decision support system to help admins faculty in performing their duties

Identifikasi Faktor-Faktor yang Mempengaruhi Nilai Idle TIME (IT) di Pelabuhan Dumai (Dermaga A)

Ports are place for docking, shipping and unloading. Any activities have done by any ships have some difference. Problem due shipping activities is idle time (IT) during working caused by several factors raining, loading, regulation, damaged crane ships, etc. Other problem from shipping a factor classification is necessity.Factors that cause idle time are classified into three groups. 1) Human error including waiting for truck, operator, worker, and delay for work. 2) Technical errors including emptying storage, damaged equipment, and damaged ship, 3) Factor fromnature including rain and tides. All these factors cause delays in shipping. Based on the analysis, the most dominant factor in fluctuation is due damaged equipments with the total number of hours were 283.6 hours a year. Mean for the dominant factor due damaged equipments waste 23.64 hours per month. Solution of the problems that occur are the good planning on shipping and co-ordination between companies and port management

Bulk and shear relaxation in glasses and highly viscous liquids

The ratio between the couplings of a relaxational process to compression and shear, respectively, is calculated in the Eshelby picture of structural rearrangements within a surrounding elastic matrix, assuming a constant density of stable structures in distortion space. The result is compared to experimental data for the low-temperature tunneling states in glasses and to Prigogine-Defay data at the glass transition from the literature.Comment: 6 pages, 2 figures, 53 references; version after understanding the Prigogine-Defay ratio at the glass transition in the accompanying paper arXiv:1203.3555 [cond-mat.dis-nn