PENGARUH KOMITMEN ORGANISASI TERHADAP KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA PADA KINERJA PERUSAHAAN ( Studi pada PT. Dirgantara Indonesia (Persero))

ABSTRAK Penelitian ini bertujuan untuk mengetahui besarnya pengaruh komitmen organisasi terhadap keberhasilan penerapan sistem informasi akuntansi dan dampaknya kepada kinerja perusahaan pada PT. Dirgantara Indonesia (Persero). Pendekatan penelitian yang digunakan dalam penelitian ini adalah analisis deskriptif dan verifikatif dengan menggunakan data primer. Teknik sampling yang digunakan adalah probability sampling dengan metode proportionate starifiled. Analisis statistik yang digunakan dalam penelitian ini adalah uji normalitas pengujian hipotesis dengan menggunakan uji vaiditas, uji reliabilitas, uji instrumen,path analysis, analisis deskriptif, analisis koefisien determinasi. Banyaknya populasi penelitian adalah 212 orang, sampel penelitian yang digunakan adalah 32 orang dengan sumber data yang diperoleh melalui hasil pengisian kuesioner. Berdasarkan hasil penelitian yang dilakukan dapat diketahui bahwa secara langsung komitmen organisasi, keberhasilan penerapan sistem informasi akuntansi dan dampaknya kepada kinerja perusahaa. Dimana besarnya pengaruh komitmen organisasi sebesar 58,8%, keberhasilan penerapan sistem informasi akuntansi sebesar 52,5%, dampak kinerja perusahaan sebesar 93,1%. Secara tidak langsung komitmen organisasi terhadap kinerja perusahaan melalui keberhasilan penerapan sistem informasi akuntansi sebesar 55,6%, sedangkan sisanya yaitu sebesar 44,4% merupakan pengaruh faktor lain di luar ketiga variabel yang sedang diteliti, seperti pengetahuan, dukungan manajemen puncak dengan pengetahuan manajer. Kata Kunci: Komitmen Organisasi, Keberhasilan Penerapan Sistem Informasi Akuntansi, Kinerja Perusahaan

Turismo, espaço e paisagem - leituras do ambiente urbano

The tourist activity, consolidated in the region at the 80’s, is responsible for a big amount of the economic movement in Florianópolis. This activity causes many changes at the landscape where it is done, either good, like the technology and development lead to the region, or bad. The bad consequences get still worse when the tourism happens without a great planning. The disordered occupation of the Island, either by the local inhabitant or by tourist equipment, gets to a saturation of the streets, destroying the preserved areas, polluting the water. These results would occur in any ecosystem, but gets worse by the fragile condition of an Island and hard recovery of the original individuality. To avoid or alleviate those bad results will be studied the tourist equipment occupation in the Island, analyzing the areas with the biggest concentration and harms caused by that.A atividade turística, consolidada na região na década de 1980, é responsável por grande parcela do movimento econômico de Florianópolis. Essa atividade acarreta várias mudanças na paisagem em que é realizada, sejam elas boas, como a tecnologia e o desenvolvimento levado à região, ou ruins. As conseqüências negativas são ainda agravadas quando o turismo acontece sem um planejamento coerente. A ocupação desordenada da ilha, seja por moradores locais ou equipamentos turísticos, implicam na saturação da malha viária, destruição das áreas de preservação, poluição das águas. Conseqüências estas que ocorreriam em qualquer ecossistema, mas torna-se pior pela frágil condição de Ilha e difícil recuperação das características originais. Para se evitar ou suavizar esses efeitos negativos será feito um estudo da ocupação dos equipamentos turísticos na Ilha, analisando as áreas de maior concentração e prejuízos decorrentes desta ocupação

RNA Editing Genes Associated with Extreme Old Age in Humans and with Lifespan in C. elegans

The strong familiality of living to extreme ages suggests that human longevity is genetically regulated. The majority of genes found thus far to be associated with longevity primarily function in lipoprotein metabolism and insulin/IGF-1 signaling. There are likely many more genetic modifiers of human longevity that remain to be discovered.Here, we first show that 18 single nucleotide polymorphisms (SNPs) in the RNA editing genes ADARB1 and ADARB2 are associated with extreme old age in a U.S. based study of centenarians, the New England Centenarian Study. We describe replications of these findings in three independently conducted centenarian studies with different genetic backgrounds (Italian, Ashkenazi Jewish and Japanese) that collectively support an association of ADARB1 and ADARB2 with longevity. Some SNPs in ADARB2 replicate consistently in the four populations and suggest a strong effect that is independent of the different genetic backgrounds and environments. To evaluate the functional association of these genes with lifespan, we demonstrate that inactivation of their orthologues adr-1 and adr-2 in C. elegans reduces median survival by 50%. We further demonstrate that inactivation of the argonaute gene, rde-1, a critical regulator of RNA interference, completely restores lifespan to normal levels in the context of adr-1 and adr-2 loss of function.Our results suggest that RNA editors may be an important regulator of aging in humans and that, when evaluated in C. elegans, this pathway may interact with the RNA interference machinery to regulate lifespan

Anisotropic Magnetoresistance Effects in Fe, Co, Ni, Fe_4N, and Half-Metallic Ferromagnet: A Systematic Analysis

We theoretically analyze the anisotropic magnetoresistance (AMR) effects of bcc Fe (+), fcc Co (+), fcc Ni (+), Fe$_4$N (-), and a half-metallic ferromagnet (-). The sign in each ( ) represents the sign of the AMR ratio observed experimentally. We here use the two-current model for a system consisting of a spin-polarized conduction state and localized d states with spin--orbit interaction. From the model, we first derive a general expression of the AMR ratio. The expression consists of a resistivity of the conduction state of the $\sigma$ spin ($\sigma=\uparrow$ or $\downarrow$), $\rho_{s \sigma}$, and resistivities due to s--d scattering processes from the conduction state to the localized d states. On the basis of this expression, we next find a relation between the sign of the AMR ratio and the s--d scattering process. In addition, we obtain expressions of the AMR ratios appropriate to the respective materials. Using the expressions, we evaluate their AMR ratios, where the expressions take into account the values of $\rho_{s \downarrow}/\rho_{s \uparrow}$ of the respective materials. The evaluated AMR ratios correspond well to the experimental results.Comment: 17 pages, 12 figures, to be published in J. Phys. Soc. Jpn, minor mistakes corrected, final versio

Comparative Functional Genomics of Salt Stress in Related Model and Cultivated Plants Identifies and Overcomes Limitations to Translational Genomics

One of the objectives of plant translational genomics is to use knowledge and genes discovered in model species to improve crops. However, the value of translational genomics to plant breeding, especially for complex traits like abiotic stress tolerance, remains uncertain. Using comparative genomics (ionomics, transcriptomics and metabolomics) we analyzed the responses to salinity of three model and three cultivated species of the legume genus Lotus. At physiological and ionomic levels, models responded to salinity in a similar way to crop species, and changes in the concentration of shoot Cl− correlated well with tolerance. Metabolic changes were partially conserved, but divergence was observed amongst the genotypes. Transcriptome analysis showed that about 60% of expressed genes were responsive to salt treatment in one or more species, but less than 1% was responsive in all. Therefore, genotype-specific transcriptional and metabolic changes overshadowed conserved responses to salinity and represent an impediment to simple translational genomics. However, ‘triangulation’ from multiple genotypes enabled the identification of conserved and tolerant-specific responses that may provide durable tolerance across species