Pengaruh Sistem Akuntansi Keuangan dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Payakumbuh)

This study aimed to examine the influence of the financial accounting system and accessibility of financial statements on the accountability in financial management. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (25 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and financial staff is a side direct related in the financial management area on government of Payakumbuh city. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0.The result of this study indicated that the financial accounting system and accessibility of financial statements influence on the accountability in financial management area. The magnitude of the effect (R2) financial accounting system, accessibility of financial statements on the accountability in financial management area was 31,9%. While the remaining 68,1% is influenced by other independent variabel that are not observed in this study.Keywords : Accountability, financial, management, accounting, and accessibilit

Pengaruh Current Ratio, Total Debt To Assets Ratio dan Total Assets Turnover terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2009-2012 (Studi Empiris pada Kelompok Industri Otomotif & Komponen)

This study aims to examine and determine the influence of the current ratio, total debt to assets ratio and total assets turnover to company profitability of manufacturing automotive and components industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The sampling method in this study using purposive sampling technique with the entire population of the manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2012. Statistical analysis used in this study include the classical assumption and hypothesis testing using multiple linear regression. The results showed that in partial current ratio does not affect the return on assets but the total debt to assets ratio and total assets turnover significantly influence the return on assets. However, simultaneously all independent variables in this study had an influence on the profitability of companies manufacturing automotive and component industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The percentage of independent variables in explaining the dependent variable of 46,1% and the rest can be explained by other variables outside the model.Keywords: Current Ratio, Total Debt to Assets Ratio, Total Assets Turnover and Profitability (ROA)

Pengaruh Kompetensi Aparatur Pemerintah, Ketaatan Pada Peraturan Perundangan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Dan Kinerja Manajerial Sebagai Variabel Moderating (Studi Empiris Pad

This study aims to look at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies

Pengaruh Kompetensi Staf Akuntansi, Penerapan Sistem Akuntansi Keuangan Dan Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Skpd Kota Bukittinggi)

This research was conducted on employees SKPD Bukittinggi City. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 87 employees who working in SKPD Bukittinggi City. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of the Competency Of Accounting Staff, Application Of Financial Accounting System Of Local And Financial Management On The Quality Of Government Finance Report. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that Competency Of Accounting Staff have influence to the Quality Of Government Finance Report, Application Of Financial Accounting System have influence to the intention to carry out an Quality Of Government Finance Report, and Financial Management have influence to the intention to the Quality Of Government Finance Report. So that all the hypotheses presented in this research received

Uterine Fibroid Embolisation for Symptomatic Uterine Fibroids: A Survey of Clinical Practice in Europe

Item does not contain fulltextPURPOSE: To assess current uterine fibroid embolisation (UFE) practice in European countries and determine the clinical environment for UFE in different hospitals. MATERIAL AND METHODS: In May 2009, an invitation for an online survey was sent by e-mail to all members of the Cardiovascular and Interventional Radiologic Society of Europe, representing a total number of 1,250 different candidate European treatment centres. The survey covered 21 questions concerning local UFE practice. RESULTS: A total of 282 respondents completed the questionnaire. Fifteen questionnaires were excluded because they were doubles from centres that had already returned a questionnaire. The response rate was 267 of 1,250 centres (21.4%). Ninety-four respondents (33%) did not perform UFE and were excluded, and six centres were excluded because demographic data were missing. The remaining 167 respondents from different UFE centres were included in the study. Twenty-six percent of the respondents were from the United Kingdom (n = 43); 16% were from Germany (n = 27); 11% were from France (n = 18); and the remaining 47% (n = 79) were from other European countries. Most centres (48%, n = 80) had 5 to 10 years experience with UFE and performed 10 to 50 procedures annually (53% [n = 88]) of respondents). Additional demographic data, as well as specific data on referral of patients, UFE techniques used, and periprocedural and postprocedural, care will be provided. CONCLUSION: Although UFE as an alternative treatment for hysterectomy or myomectomy is widespread in Europe, its impact on the management of the patient with symptomatic fibroids seems, according to the overall numbers of UFE procedures, somewhat disappointing. Multiple factors might be responsible for this observation

Stimulus responsive graphene scaffolds for tissue engineering

Tissue engineering (TE) is an emerging area that aims to repair damaged tissues and organs by combining different scaffold materials with living cells. Recently, scientists started to engineer a new generation of nanocomposite scaffolds able to mimic biochemical and biophysical mechanisms to modulate the cellular responses promoting the restoration of tissue structure or function. Due to its unique electrical, topographical and chemical properties, graphene is a material that holds a great potential for TE, being already considered as one of the best candidates for accelerating and guiding stem cell differentiations. Although this is a promising field there are still some challenges to overcome, such as the efficient control of the differentiation of the stem cells, especially in graphene-based microenvironments. Hence, this chapter will review the existing research related to the ability of graphene and its derivatives (graphene oxide and reduced graphene oxide) to induce stem cell differentiation into diverse lineages when under the influence of electrical, mechanical, optical and topographic stimulations

25th Annual Computational Neuroscience Meeting: CNS-2016

Abstracts of the 25th Annual Computational Neuroscience Meeting: CNS-2016 Seogwipo City, Jeju-do, South Korea. 2–7 July 201

25th annual computational neuroscience meeting: CNS-2016

The same neuron may play different functional roles in the neural circuits to which it belongs. For example, neurons in the Tritonia pedal ganglia may participate in variable phases of the swim motor rhythms [1]. While such neuronal functional variability is likely to play a major role the delivery of the functionality of neural systems, it is difficult to study it in most nervous systems. We work on the pyloric rhythm network of the crustacean stomatogastric ganglion (STG) [2]. Typically network models of the STG treat neurons of the same functional type as a single model neuron (e.g. PD neurons), assuming the same conductance parameters for these neurons and implying their synchronous firing [3, 4]. However, simultaneous recording of PD neurons shows differences between the timings of spikes of these neurons. This may indicate functional variability of these neurons. Here we modelled separately the two PD neurons of the STG in a multi-neuron model of the pyloric network. Our neuron models comply with known correlations between conductance parameters of ionic currents. Our results reproduce the experimental finding of increasing spike time distance between spikes originating from the two model PD neurons during their synchronised burst phase. The PD neuron with the larger calcium conductance generates its spikes before the other PD neuron. Larger potassium conductance values in the follower neuron imply longer delays between spikes, see Fig. 17.Neuromodulators change the conductance parameters of neurons and maintain the ratios of these parameters [5]. Our results show that such changes may shift the individual contribution of two PD neurons to the PD-phase of the pyloric rhythm altering their functionality within this rhythm. Our work paves the way towards an accessible experimental and computational framework for the analysis of the mechanisms and impact of functional variability of neurons within the neural circuits to which they belong