Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Pelimpahan Wewenang Sebagai Variabel Moderating ( Survey Pada RSUD dr. Raden Soedjati di Purwodadi Grobogan)

Tujuan penelitian ini adalah untuk menguji pengaruh partisipasi anggaran terhadap kinerja manajerial dan untuk menguji pengaruh pelimpahan wewenang terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial. Hipotesis dalam penelitian ini adalah H1 : Pengaruh partisipasi anggaran terhadap kinerja manajerial dan H2 :Pelimpahan wewenang mempunyai pengaruh terhadap hubungan antara partisipasi anggaran dengan kinerja manajerial. Sampel yang diambil dalam penelitian ini adalah para manajer menengah yang terdiri dari kepala bidang, kepala bagian, kepala instalasi, dan wakil-wakilnya. Alasan memilih manajer tingkat menengah sebagai responden dalam penelitian ini adalah manajer menengah merupakan manajer pelaksana pada perusahaan yang ikut terlibat secara aktif dalam penyusunan anggaran dan teknik pengambilan sampelnya menggunakan metode non probability sampling yang berupa purposive sampling. Berdasarkan hasil analisis variabel partisipasi anggaran diperoleh nilai signifikansi 0,019 < α = 0,05. Ho ditolak dan H1 terdukung secara statistik, artinya secara individu variabel partisipasi anggaran mempunyai pengaruh yang signifikan terhadap kinerja manajerial dan variabel pelimpahan wewenang diketahui nilai signifikansi 0,019 < α = 0,05. Ho ditolak dan H1 terdukung secara statistik, artinya secara individu variabel pelimpahan wewenang mempunyai pengaruh yang signifikan terhadap kinerja manajerial dan variabel partisipasi anggaran*pelimpahan wewenang sebagai variabel moderating juga mempunyai pengaruh negatif dan signifikan terhadap kinerja manajerial, hal ini dibuktikan dengan nilai nilai signifikansi 0,025 < α = 0,05. Ho ditolak dan H1 terdukung secara statistik, artinya secara individu variabel partisipasi anggaran*pelimpahan wewenang mempunyai pengaruh negatif dan signifikan terhadap kinerja manajerial

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Modal (Studi Empiris di Wilayah Karesidenan Surakarta)

Dalam era desentralisasi fiskal sekarang ini, diharapkan adanya peningkatan pelayanan di berbagai sektor terutama sektor publik, dengan adanya peningkatan dalam layanan di sektor publik dapat meningkatkan daya tarik bagi investor untuk untuk menanamkan investasinya di daerah. Oleh karana itu, pergeseran komposisi belanja merupakan upaya logis yang dilakukan Pemda dalam rangka meningkatkan tingkat kepercayaan publik yang dapat dilakukan dengan peningkatan investasi modal dalam bentuk aset tetap, yakni peralatan, bangunan, infrastruktur dan harta tetap lainnya. Dengan meningkatnya pengeluaran modal diharapkan dapat meningkatkan pelayanan publik karena hasil dari pengeluaran belanja modal adalah meningkatnya aset tetap daerah yang merupakan prasyarat dalam memberikan pelayanan publik oleh Pemerintah daerah (Kusnandar dan Siswantoro Dodik, 2009). Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh pertumbuhan ekonomi terhadap belanja modal, untuk mendapatkan bukti empiris tentang pengaruh pendapatan asli daerah (PAD) terhadap belanja modal dan untuk mendapatkan bukti empiris tentang pengaruh dana alokasi umum (DAU) terhadap belanja modal. Jenis penelitian yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif. Sampel dalam penelitian ini adalah di Wilayah Karesidenan Surakarta dari tahun 2009-2011 yang menjadi objek dalam penelitian adalah 7 Kabupaten/Kota. Teknik analisis data yang digunakan adalah regresi berganda yang menggambarkan hubungan antara Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), dan Dana Alokasi Umum (DAU) sebagai variabel independen terhadap variabel dependen yaitu Belanja Modal. Hasil pengujian Hipotesis pertama (H1) tidak terbukti bahwa hasil pengujian pertumbuhan ekonomi berpengaruh positif terhadap belanja modal dilakukan dengan melihat koefisien PDRB sebesar 13368.688 dengan parameter positif (+), nilai thitung (1,329) < ttabel (2,110) dan tidak signifikan (p=0,202) pada taraf signifikansi 5%, Hipotesis kedua (H2) terbukti bahwa hasil dari pengujian pendapatan asli daerah berpengaruh positif terhadap belanja modal menunjukkan bahwa koefisien regresi PAD sebesar 1,267 dengan parameter positif (+), nilai thitung (3,100) > ttabel (2,110) dan signifikan (p=0,007) pada taraf signifikansi 5%, Hipotesis ketiga (H3) tidak terbukti bahwa hasil pengujian dana alokasi umum berpengaruh positif terhadap belanja modal dilakukan dengan melihat koefisien DAU sebesar 0,203 dengan parameter positif (+), nilai thitung (1,417) < ttabel (2,110) dan tidak signifikan (p=0,174) pada taraf signifikansi 5%

From Environmental to Sustainability Programs: A Review of Sustainability Initiatives in the Italian Wine Sector

The Italian wine industry is strongly committed to sustainability: the stakeholders' interest for the topic is constantly growing and a wide number of sustainability programs have been launched in recent years, by both private businesses and consortiums. The launch of these initiatives has signaled the commitment of farmers and wine producers to the implementation of sustainability principles in viticulture and wine production, which is a positive signal. Unfortunately, however, the varied design of the sustainability initiatives and the differences in the objectives, methodologies, and proposed tools risks to create confusion, and undermine the positive aspects of these initiatives. In order to bring some clarity to this topic, we herein present a comparison of the most important sustainability programs in the Italian wine sector, with the overall objective of highlighting the opportunity to create synergies between the initiatives and define a common sustainability strategy for the Italian wine sector

A nomogram-based prognostic model for advanced hepatocellular carcinoma patients treated with sorafenib: A multicenter study

Among scores and staging systems used for HCC, none showed a good prognostic ability in patients with advanced HCC treated with Sorafenib. We aimed to evaluate predictive factors of overall survival (OS) and drug response in HCC patients undergoing Sorafenib included in the Italian Liver Cancer (ITA.LI.CA.) multicenter cohort. Patients in the ITA.LI.CA database treated with Sorafenib and updated on 30 June 2019 were included. Demographic and clinical data before starting Sorafenib treatment were considered. For the evaluation of predictive factors for OS, a time-dependent Cox proportional hazard model was used. A total of 1107 patients were included in our analysis. The mean age was 64.3 years and 81.7% were male. Most patients were staged as BCLC B (205, 18.9%) or C (706, 65.1%). The median time of Sorafenib administration was 4 months (interquartile range (IQR) 2–12), and the median OS was 10 months (IQR: 4–20). A total of 263 patients (33.8%) out of 780 with available evaluation experienced objective tumoral response to Sorafenib. The Eastern Cooperative Oncology Group (ECOG) Performance Status (PS) (hazard ratio (HR) 1.284), maximum tumoral diameter (HR 1.100), plasma total bilirubin (HR 1.119), aspartate amino transferase assessed as multiple of the upper normal value (HR 1.032), alpha-fetoprotein ≥200 ng/mL (HR 1.342), hemoglobin (HR 0.903) and platelet count (HR 1.002) were associated with OS at multivariate Cox regression analysis. Drug response was predicted by maximum tumoral diameter and platelet count. A novel prognostic nomogram for patients undergoing Sorafenib is hereby proposed. The novelty introduced is the comprehensive patient’s assessment using common markers of patient’s general status, liver damage and function and HCC biology. Further studies are required to test its accuracy and provide external validation

Development and Validation of a New Prognostic System for Patients with Hepatocellular Carcinoma

Background: Prognostic assessment in patients with hepatocellular carcinoma (HCC) remains controversial. Using the Italian Liver Cancer (ITA.LI.CA) database as a training set, we sought to develop and validate a new prognostic system for patients with HCC. Methods and Findings: Prospective collected databases from Italy (training cohort, n = 3,628; internal validation cohort, n = 1,555) and Taiwan (external validation cohort, n = 2,651) were used to develop the ITA.LI.CA prognostic system. We first defined ITA.LI.CA stages (0, A, B1, B2, B3, C) using only tumor characteristics (largest tumor diameter, number of nodules, intra- and extrahepatic macroscopic vascular invasion, extrahepatic metastases). A parametric multivariable survival model was then used to calculate the relative prognostic value of ITA.LI.CA tumor stage, Eastern Cooperative Oncology Group (ECOG) performance status, Child–Pugh score (CPS), and alpha-fetoprotein (AFP) in predicting individual survival. Based on the model results, an ITA.LI.CA integrated prognostic score (from 0 to 13 points) was constructed, and its prognostic power compared with that of other integrated systems (BCLC, HKLC, MESIAH, CLIP, JIS). Median follow-up was 58 mo for Italian patients (interquartile range, 26–106 mo) and 39 mo for Taiwanese patients (interquartile range, 12–61 mo). The ITA.LI.CA integrated prognostic score showed optimal discrimination and calibration abilities in Italian patients. Observed median survival in the training and internal validation sets was 57 and 61 mo, respectively, in quartile 1 (ITA.LI.CA score ≤ 1), 43 and 38 mo in quartile 2 (ITA.LI.CA score 2–3), 23 and 23 mo in quartile 3 (ITA.LI.CA score 4–5), and 9 and 8 mo in quartile 4 (ITA.LI.CA score > 5). Observed and predicted median survival in the training and internal validation sets largely coincided. Although observed and predicted survival estimations were significantly lower (log-rank test, p < 0.001) in Italian than in Taiwanese patients, the ITA.LI.CA score maintained very high discrimination and calibration features also in the external validation cohort. The concordance index (C index) of the ITA.LI.CA score in the internal and external validation cohorts was 0.71 and 0.78, respectively. The ITA.LI.CA score’s prognostic ability was significantly better (p < 0.001) than that of BCLC stage (respective C indexes of 0.64 and 0.73), CLIP score (0.68 and 0.75), JIS stage (0.67 and 0.70), MESIAH score (0.69 and 0.77), and HKLC stage (0.68 and 0.75). The main limitations of this study are its retrospective nature and the intrinsically significant differences between the Taiwanese and Italian groups. Conclusions: The ITA.LI.CA prognostic system includes both a tumor staging—stratifying patients with HCC into six main stages (0, A, B1, B2, B3, and C)—and a prognostic score—integrating ITA.LI.CA tumor staging, CPS, ECOG performance status, and AFP. The ITA.LI.CA prognostic system shows a strong ability to predict individual survival in European and Asian populations

HE-LHC: The High-Energy Large Hadron Collider: Future Circular Collider Conceptual Design Report Volume 4

In response to the 2013 Update of the European Strategy for Particle Physics (EPPSU), the Future Circular Collider (FCC) study was launched as a world-wide international collaboration hosted by CERN. The FCC study covered an energy-frontier hadron collider (FCC-hh), a highest-luminosity high-energy lepton collider (FCC-ee), the corresponding 100 km tunnel infrastructure, as well as the physics opportunities of these two colliders, and a high-energy LHC, based on FCC-hh technology. This document constitutes the third volume of the FCC Conceptual Design Report, devoted to the hadron collider FCC-hh. It summarizes the FCC-hh physics discovery opportunities, presents the FCC-hh accelerator design, performance reach, and staged operation plan, discusses the underlying technologies, the civil engineering and technical infrastructure, and also sketches a possible implementation. Combining ingredients from the Large Hadron Collider (LHC), the high-luminosity LHC upgrade and adding novel technologies and approaches, the FCC-hh design aims at significantly extending the energy frontier to 100 TeV. Its unprecedented centre-of-mass collision energy will make the FCC-hh a unique instrument to explore physics beyond the Standard Model, offering great direct sensitivity to new physics and discoveries

FCC-ee: The Lepton Collider: Future Circular Collider Conceptual Design Report Volume 2

In response to the 2013 Update of the European Strategy for Particle Physics, the Future Circular Collider (FCC) study was launched, as an international collaboration hosted by CERN. This study covers a highest-luminosity high-energy lepton collider (FCC-ee) and an energy-frontier hadron collider (FCC-hh), which could, successively, be installed in the same 100 km tunnel. The scientific capabilities of the integrated FCC programme would serve the worldwide community throughout the 21st century. The FCC study also investigates an LHC energy upgrade, using FCC-hh technology. This document constitutes the second volume of the FCC Conceptual Design Report, devoted to the electron-positron collider FCC-ee. After summarizing the physics discovery opportunities, it presents the accelerator design, performance reach, a staged operation scenario, the underlying technologies, civil engineering, technical infrastructure, and an implementation plan. FCC-ee can be built with today’s technology. Most of the FCC-ee infrastructure could be reused for FCC-hh. Combining concepts from past and present lepton colliders and adding a few novel elements, the FCC-ee design promises outstandingly high luminosity. This will make the FCC-ee a unique precision instrument to study the heaviest known particles (Z, W and H bosons and the top quark), offering great direct and indirect sensitivity to new physics

FCC Physics Opportunities: Future Circular Collider Conceptual Design Report Volume 1

We review the physics opportunities of the Future Circular Collider, covering its e+e-, pp, ep and heavy ion programmes. We describe the measurement capabilities of each FCC component, addressing the study of electroweak, Higgs and strong interactions, the top quark and flavour, as well as phenomena beyond the Standard Model. We highlight the synergy and complementarity of the different colliders, which will contribute to a uniquely coherent and ambitious research programme, providing an unmatchable combination of precision and sensitivity to new physics

FCC-hh: The Hadron Collider: Future Circular Collider Conceptual Design Report Volume 3

In response to the 2013 Update of the European Strategy for Particle Physics (EPPSU), the Future Circular Collider (FCC) study was launched as a world-wide international collaboration hosted by CERN. The FCC study covered an energy-frontier hadron collider (FCC-hh), a highest-luminosity high-energy lepton collider (FCC-ee), the corresponding 100&nbsp;km tunnel infrastructure, as well as the physics opportunities of these two colliders, and a high-energy LHC, based on FCC-hh technology. This document constitutes the third volume of the FCC Conceptual Design Report, devoted to the hadron collider FCC-hh. It summarizes the FCC-hh physics discovery opportunities, presents the FCC-hh accelerator design, performance reach, and staged operation plan, discusses the underlying technologies, the civil engineering and technical infrastructure, and also sketches a possible implementation. Combining ingredients from the Large Hadron Collider (LHC), the high-luminosity LHC upgrade and adding novel technologies and approaches, the FCC-hh design aims at significantly extending the energy frontier to 100&nbsp;TeV. Its unprecedented centre of-mass collision energy will make the FCC-hh a unique instrument to explore physics beyond the Standard Model, offering great direct sensitivity to new physics and discoveries