Hydrological heterogeneity and the plant colonization of recently deglaciated terrain

Climate change accelerates glacier retreat, leading to extensive exposure of sediment to light and ecological succession. Succession has traditionally been studied as a chronosequence, where vegetation development is directly correlated with time since glacier retreat or distance from the retreating glacier margin. More recent work has challenged this model, arguing that succession seems to be mainly influenced by heterogeneous conditions at the local scale. The aim of this study was to identify the factors influencing the local-scale establishment of plant communities following glacier recession. Vascular plants and their cover were inventoried in 100 plots (1 m2) for a thirty-year-old alluvial plain in front of the Otemma glacier (Swiss Alps). Depth to water table, distance to the glacial main river and to the nearest channel, sediment size, moss, lichen, and biological soil crust cover were measured. Results showed that proglacial margins develop hydrological heterogeneity over a small scale, reflected in the four observed plant communities. These range from the dry Sempervivum-dominated community, on gravel-rich sediments with a deep water table, to the Trifolium-dominated community, close to secondary channels, with the highest plant cover and species richness and incorporating grassland species. Heterogeneity in water availability exerted a critical control on vegetation development

Push and Pull Factors: Influence on Female Managers and Executives’ Exit From the Workplace, Impact on Job Satisfaction and Organizational Commitment

The entry of women into the professional world has, without a doubt, changed the dynamics of the workplace over the past few decades. That observation still holds true today and becomes more prevalent with the changing face of the labor market in terms of diversity. However, in spite of that strong overall female presence, there still exists an unfair share between the number of women compared to the number of men holding high managerial and executive positions. Women experience difficulties advancing in their careers because of various factors that Hewlett and Luce (2005) divided in two separate categories called “push” and “pull”. This research determined how those factors negatively influence those women\u27s job satisfaction as well as organizational commitment, and therefore increase their propensity to leave the workforce, even after they have achieved somewhat high levels in their career. The research also attempted to provide recommendation approaches to assist organizations in implementing effective retention initiatives

Direct and Indirect Factors Influencing Selection of Birthing Attendants in Gunungsari, West Lombok (NTB)

Background and purpose: This study aims to determine the direct and indirect factors influencing the selection of birth attendants in Gunungsari subdistrict, West Lombok.Methods: This study was cross-sectional with a purposively selected sample of 27 mothers giving birth assisted by non-health professionals. Samples of those assisted by health professionals were taken by means of proportional systematic random sampling in Gunungsari and Penimbung health centers, respectively 29 of 916 and 14 of 437. Exogenous factors were maternal education levels, attendance to ANC classes, knowledge levels regarding to birthing attendants, maternal attitude, family support, and access to facilities. Birth attendant selection was the endogenous factor. Data were collected by means of interviews. Data analysis includes descriptive and inferential analysis with path analysis by linear regression.Results: The majority of respondents were 21-25 years old (87.4%) , housewives (47.14%) had educat ion under high school (65.72%) and were married (88.57%). Family support had a direct influence in decision making with a coefficient of 0.534 and 35.54% influence overall. Attendance to ANC classes in addition to family support had an indirect influence with a coefficient of 0.520 and 34.78% influence overall. Family support had a direct influence and the factor of attendance to ANC classes and family support has an indirect effect with the overall effect of 70.32%.Conclusion: The presence of the husband/family was needed in ANC class, through an implementation of schedule agreement

Pengaruh Tindakan Supervisi, Komitmen Profesional dan Komitmen Organisasionalterhadap Kepuasan Kerja Auditor Bpkp Perwakilan Daerah Riau

The purpose of this study was to test empirically the effect of actions that supervision, professional commitment and organizational commitment on job satisfaction auditors. The population in this study is the Public Sector Auditors who worked in Various Government Agencies Prov. Riau. sample in this study consisted of Auditor Candidate totaling 18 people, numbering Executive Auditor totaled 18 people, Implementing Advanced Auditor numbered 1, Auditor Supervisor of 20 people, first auditr amounted to 4 people and young auditors and auditors of 35 people associate amounted to 14 people. The total sample in this study amounted to: 110 people. Analysis of research on the use is to use multiple linear regression equation with SPSS (Statistical Product and Service Solutions). The results showed that the supervision Based on the results of action research which is represented by the leadership and mentoring aspects significantly influence job satisfaction auditors. Supervision actions are represented by the aspect of working conditions, no significant influence on job satisfaction auditors, supervision actions represented by assignment aspects significantly influence job satisfaction auditors. Professional commitment significant effect on job satisfaction auditor at BPKP Prov. Riau. And organizational commitment has no effect on job satisfaction.Keywords: Action Supervision, Professional Commitment, Organizational Commitment and Job Satisfactio

Analisis Faktor-faktor yang Mempengaruhi Kelemahan Pengendalian Intern Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Se Sumatera)

The purpose of this study is to examine the influence of economic growth, the size, local revenue and the complexity of the internal control weaknesses of local government. The dependent variable used in this study was the internal control weaknesses of local government and independent variables used in this study was economic growth, the size, local revenue and the complexity. This research use quantitative method against local government financial report in Sumatera which has been audited by BPK in 2012. The sample used in this research using purposive sampling method. The data is taken from 162 local government financial statements in Sumatera which has been audited by BPK in 2012 and selected based on criteria that has been determined, so that it is gotten 77 local government samples. The results of this research indicate that complexity have effect on the internal control weaknesses of local governmen. While the economic growth, the size and local revenue do not have effect on the internal control weaknesses of local government.Keywords: Internal Control Weakness, Economic Growth, Size, Local Revenue And Complexity

Pengaruh Penerapan Sistem Akuntansi Pemerintah Daerah, Penerapan Anggaran Berbasis Kinerja, Kejelasan Sasaran Anggaran, Sistem Pelaporan Kinerja Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Akip) (Study Kasus Skpd Di Prov

The research aims to examine the influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Object of this research is local government unit who worked in Riau Province. There are 60 questionnaires were sent, and all of questionnaires are returned. The sample in this study are amounted to 60 respondents, 20 in government agencies and 3 sample in each agencies. The data ware using analyzed by linear regression method and SPSS program version 20. The variables were examined are influence of implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system to the performance accountability for government agencies. Each independent variables, gives the strong influence to dependent variable, it means implementation local government accounting system, implementation performance based budgeting, Clarity of target budget, performance reporting system, and accounting system could explain the performance accountability for government agencies

Pengaruh Sistem Pengendalian Internal, Sumber Daya Manusia Bidang Akuntansi, dan Pemanfaatan Teknologi Informasi terhadap Keterandalan Laporan Keuangan Skpd (Studi Persepsian Skpd Se Kabupaten Agam)

This research aims to examine the effect of internal control system, human resources on accounting division, information technology utilization to reliability of financial statements. This research was opinion research, population of this research was SKPDs accounting staff. Sampling method used was puposive sampling method. Statistical method to test the hypothesis was multiply regression using software SPSS 20. The result of this research showed internal control system and human resources on accounting division effects the reliability of financial statements but the information technology utilization was not effect the reliability of financial statements. The magnitude (R2) of internal control system, human resources on accounting division, and information technology to reliability of financial statements was 46,4 % and the remaining 53,6% effected by other variable.Keywords: internal control, human resources, information technology, and financial statement

Pengaruh Tekanan Eksternal, Komitmen Manajemen, Ketidakpastian Lingkungan, Gaya Kepemimpinan, Dan Aksesibilitas Laporan Keuangan Terhadap Penerapan Transparansi Pelaporan Keuangan (Survei Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Pelalawan)

This research aims to test the influence of external pressures, environmental uncertainty, management commitment, leadership style, and accessibility of the financial statements for the application of the transparency of financial reporting. The location of this research is a unit of Work of regional Government of Pelalawan Device. The technique of collecting samples in this research is done by using a purposive sampling method with the total sample as much as 64 respondents. Types and sources of data are the primary and secondary data. Methods of data analysis done with test of normality, validity, reliability, multikolinieritas, heteroscedastisity, autocorrelation. This research hypothesis testing using multiple linear regression analysis. Test tools top of hypothesis test is a test t, F and the coefficients of determination (R2). The tools used were SPSS statistics version 20.00. The results showed that variable of external pressure (1,7%), management commitment (2,5%), environmental uncertainly (20,2%), leadership style (1%), accessibility the financial statements (9%)