Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province

The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting. The research method used is an explanatory research. The scope of this study is the public sector, especially in the accounting unit at the Regional Device Organization (OPD) in the Government of South Sumatera Province. The data used are primary data in the form of the results of the respondents’ answers taken with a questionnaire instrument. The results of data analysis in this study are that Accrual Accounting Knowledge, Regional Management Information System (SIMDA) and Administrative Bureaucracy together influence the Accrual Accounting Knowledge. The interpretation that can be explained from these results is the Use of Accrual Accounting will be effective if there is a high level of Accrual Accounting Knowledge, a reliable Regional Management Information System (SIMDA) and a short or practical Administrative Bureaucracy

Clostridium difficile ribotypes in Austria: a multicenter, hospital-based survey

A prospective, noninterventional survey was conducted among Clostridium difficile positive patients identified in the time period of July until October 2012 in 18 hospitals distributed across all nine Austrian provinces. Participating hospitals were asked to send stool samples or isolates from ten successive patients with C.difficile infection to the National Clostridium difficile Reference Laboratory at the Austrian Agency for Health and Food Safety for PCR-ribotyping and in vitro susceptibility testing. A total of 171 eligible patients were identified, including 73 patients with toxin-positive stool specimens and 98 patients from which C. difficile isolates were provided. Of the 159 patients with known age, 127 (74.3 %) were 65 years or older, the median age was 76 years (range: 9–97 years), and the male to female ratio 2.2. Among these patients, 73 % had health care-associated and 20 % community-acquired C. difficile infection (indeterminable 7 %). The all-cause, 30-day mortality was 8.8 % (15/171). Stool samples yielded 46 different PCR-ribotypes, of which ribotypes 027 (20 %), 014 (15.8 %), 053 (10.5 %), 078 (5.3 %), and 002 (4.7 %) were the five most prevalent. Ribotype 027 was found only in the provinces Vienna, Burgenland, and Lower Austria. Severe outcome of C. difficile infection was found to be associated with ribotype 053 (prevalence ratio: 3.04; 95 % CI: 1.24, 7.44), not with the so-called hypervirulent ribotypes 027 and 078. All 027 and 053 isolates exhibited in vitro resistance against moxifloxacin. Fluoroquinolone use in the health care setting must be considered as a factor favoring the spread of these fluoroquinolone resistant C. difficile clones

Detection of transgenic and endogenous plant DNA in blood and organs of Nile tilapia, Oreochromis niloticus fed a diet formulated with genetically modified soybean meal

Anxiety regarding the fate of ingested transgenic DNA in farmed fish fed genetically modified (GM) soybean meal (SBM) has been raised with regard to human consumption. The objective of this study was to detect possibility of gene transfer of transgenic and endogenous DNA fragments in Nile tilapia (Oreochromis niloticus) blood and organs after consumption of a GM SBM diet. Nile tilapias with an average weight of 75.0 g were fed diets containing 48% GM or non-GM SBM for 21 days. During this period, a GM SBM diet was fed to fish for 12 days, and then switched to feed with non-GM SBM for 9 days for determining the residual span of the transferred cauliflower mosaic virus (CaMV) 35S promoter fragment. Blood, spleen, liver, intestine, kidney, and muscle tissues were taken (n = 10) every three days during the feeding period. Total DNA was extracted from the samples and analyzed by polymerase chain reaction (PCR) for determining the presence of a 108-bp fragment of the CaMV 35S promoter and a 144-bp fragment of the soybean chloroplast-specific DNA. Low-copy chloroplast-specific DNA fragment was detected in all organ and tissue samples and the majority of intestinal samples of fish fed GM SBM diet. Similarly, a low number and faint signals of the CaMV 35S promoter fragments were detected in all organ samples except muscle of fish fed the GM SBM diet, while none were detected 3 days after changing to a non-GM SBM diet. A very low frequency of transmittance to muscle and organs of fish was confirmed. It is recognized that the low copy number of transgenic DNA in the GM SBM diet is a challenge to their detection in tissues. These results suggested that transgenic DNA would be processed in the gastrointestinal tract in a similar manner with conventional plant DNA

High-temperature ferroelectric order and magnetic field-cooled effect driven magnetoelectric coupling in R2BaCuO5 (R= Er, Dy, Sm)

The high-temperature ferroelectric order and a remarkable magnetoelectric effect driven by the magnetic field cooling are reported in R2BaCuO5 (R = Er, Dy, Sm) series. The ferroelectric (FE) orders are observed at much higher temperatures than their magnetic orders for all three members. The value of FE Curie temperature (TFE) is considerably high as ~ 235 K with the polarization value (P) of ~ 1410 {\mu}C/m2 for a 4 kV/cm poling field in case of Er2BaCuO5, whereas the values of TFE and P are also promising as ~ 232 K and ~ 992 {\mu}C/m2 for Dy2BaCuO5, and ~ 184 K and ~ 980 {\mu}C/m2 for Sm2BaCuO5. The synchrotron diffraction studies of Dy2BaCuO5 confirm a structural transition at TFE to a polar Pna21 structure, which correlates the FE order. An unusual magnetoelectric coupling is observed below the R order for Er and Dy compounds and below the Cu order for Sm compound, when the pyroelectric current is recorded only with the magnetic field both in heating and cooling cycles i.e. typical magnetic field cooled effect. The magnetic field cooled effect driven emergence of polarization is ferroelectric in nature, as it reverses due to the opposite poling field. The unexplored R2BaCuO5 series attracts the community for large TFE, high P value, and strange magnetoelectric consequences.Comment: 9 figures and 2 supporting figure

Sistem Pendukung Keputusan Kenaikan Jabatan Struktural Dengan Metode Profile Matching Pada Karyawan Universitas Negeri Semarang

— Proses pengambilan keputusan yang dilakukan secara manual, yaitu tidak adanya proses penilaian kinerja yang dilakukan secara pasti, dalam hal ini hanya dilakukan secara sepihak, tidak adanya standar baku atau bobot nilai yang pasti dalam menentukan kualitas pegawai, dan tidak adanya sistem yang dapat memberikan alternatif solusi dalam penilaian kinerja pegawai untuk kenaikan jabatan oleh karena itu rumusan masalah yang disusun adalah bagaimana cara membangun Sistem Pendukung Keputusan Promosi Kenaikan Jabatan Struktural pada Karyawan UNNES. Metode pengembangan sistem menggunakan metode waterfall. Metode ini mempunyai 5 tahapan yaitu analisis kebutuhan, sistem dan software desain, pengkodean, pengujian dengan menggunakan pengujian blackbox testing dan perawatan. Hasil dari penelitian ini yaitu dalam membangun sistem pendukung keputusan ini digunakan MySQL dalam pengelolaan databasenya sedangkan Adobe Dreamweaver dalam membuat desain interface nya. Proses penyeleksian kenaikan jabatan struktural ini digunakan 5 aspek kompetensi yang didasarkan pada hasil wawancara dengan Kasubag Akademik BAUK UNNES dan PP. No. 100 tahun 2000 tentang pengangkatan PNS pada jabatan struktural yaitu hasil tes, pengalaman, diklat, seniortitas dan usia yang akan diproses pada sistem dengan menggunakan metode Profile Matching. Fitur tambahan sistem yaitu mampu memberikan solusi apabila terdapat nilai yang sama pada akhir perhitungan dengan fitur tambahan berupa penyeleksian berdasar core factor dan aspek utama. Kata kunci—Metode Profile Matching, Karyawan Universitas Negeri Semaran

Implikasi Terbitnya Regulasi Tentang Pertimahan Terhadap Dinamika Pertambangan Timah Inkonvensional Di Pulau Bangka

Implication of the publication of the regulation of dynamics of tin mining on Bangka Island, it is most clearly visible are the rise of tin mining unconventional. The Central Government controls over commodities lead is so strong that they use their hands to do military protection. The local community is prohibited to mine, sell, even save them even one kilogram of matter. This condition is a precondition for the emergence of dissharmonsation in the management of lead in this area. Last issue about the rules of tin mining this regulation until now has never been resolved. So in a forum, all conflicts that erupted about tin mining will stop when the tin islands of Bangka Belitung Province have been exhausted