65 research outputs found

    Enhanced microbial activity in carbon-rich pillow lavas, Ordovician, Great Britain and Ireland

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    Date of acceptance: 09/07/2015 ACKNOWLEDGEMENTS A. Sandison and C. Taylor provided skilled technical support. Boyce is funded by Natural Environment Research Council (NERC) support of the Isotope Community Support Facility at the Scottish Universities Environmental Research Centre. NERC supported the project through facility grant IP-1235- 0511. The Raman spectroscopy facility at the University of Aberdeen is funded by the Biotechnology and Biological Sciences Research Council. We are grateful to M. Feely, G. Purvis, and an anonymous reviewer for helpful criticism.Peer reviewedPostprin

    Contrasting microfossil preservation and lake chemistries within the 1200–1000 Ma Torridonian Supergroup of NW Scotland

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    We acknowledge the Australian Microscopy & Microanalysis Research Facility at the Centre for Microscopy, Characterisation and Analysis, The University of Western Australia, a facility funded by the University, State and Commonwealth Governments. DW acknowledges funding from the European Commission and the Australian Research Council. This is publication number 838 from the Australian Research Council Centre of Excellence for Core to Crust Fluid Systems.Publisher PD

    PENGARUH PERILAKU PEMERIKSA PAJAK DAN PROFESIONALISME PEMERIKSA PAJAK TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada KPP Pratama Bandung Karees )

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    ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh perilaku pemeriksa pajak terhadap profesionalisme pemeriksa pajak dampaknya pada kinerja pemeriksa pajak dan untuk mengetahui seberapa besar pengaruh perilaku pemeriksa pajak dan profesionalisme pemeriksa pajak terhadap kinerja pemeriksa pajak . Metode penelitian yang digunakan adalah analisis deskriptif dan verifikatif. Populasi dari penelitian ini adalah pemeriksa pajak di KPP Pratama Bandung Karees yang berjumlah 30 responden. Te knik sampling yang digunakan adalah teknik sampling jenuh yaitu keseluruhan populasi dijadikan sampel penelitian. Analisis data dilakukan dengan menggunakan analisis path dan analisis regresi linier berganda. Hasil penelitian menunju k kan bahwa Perilaku Pemeriksa Pajak masuk ke dalam Kriteria cukup baik karena nilai rata - rata sebesar 33,77 berada pada interval 26,1 s/d 34. Secara parsial Perilaku Pemeriksa Pajak berpengaruh signifikan terhadap Kinerja Pemeriksa Pajak dengan kontribusi pengaruh sebesar 21, 6%. Profesionalisme Pemeriksa Pajak masuk ke dalam Kriteria cukup tinggi karena nilai rata - rata sebesar 47,8 berada pada interval 36,6 s/d 47,8 . Secara parsial Profesionalisme Pemeriksa Pajak berpengaruh signifikan terhadap Kinerja Pemeriksa Pajak dengan k ontribusi pengaruh sebesar 37,2%. Secara simultan Pengaruh Perilaku Pemeriksa Pajak dan Profesionalisme Pemeriksa Pajak terhadap Kinerja Pemeriksa Pajak adalah Perilaku Pemeriksa Pajak dan Profesionalisme Pemeriksa Pajak berpengaruh signifikan terhadap K inerja Pemeriksa Pajak dengan kontribusi pengaruh sebesar 59%. Pengaruh tidak langsung Perilaku Pemeriksa Pajak terhadap Kinerja Pemeriksa Pajak melalui Profesionalisme Pemeriksa Pajak sebesar 26,3%. Total pengaruh Perilaku Pemeriksa Pajak, Profesionalism e Pemeriksa Pajak terhadap Kinerja Pemeriksa Pajak sebesar 47,9%. Kata kunci : Perilaku Pemeriksa Pajak , Profesionalisme Pemeriksa Pajak dan Kinerja Pemeriksa Pajak

    Expected Performance of the ATLAS Experiment - Detector, Trigger and Physics

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    A detailed study is presented of the expected performance of the ATLAS detector. The reconstruction of tracks, leptons, photons, missing energy and jets is investigated, together with the performance of b-tagging and the trigger. The physics potential for a variety of interesting physics processes, within the Standard Model and beyond, is examined. The study comprises a series of notes based on simulations of the detector and physics processes, with particular emphasis given to the data expected from the first years of operation of the LHC at CERN

    Controlling superprojects : information management requirements

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    Purpose This paper explores the problems of managing superprojects and identifies how a different approach to controlling them can reduce the incidence of cost and time overruns and benefit shortfalls. Design/methodology/approach Literature review accompanied by conceptual analysis. Findings Project cost and timing overruns and benefit shortfalls are very frequent in superprojects. These problems can be ascribed partly to the way in which they are planned is not taken into account in designing and implementing control systems, particularly the governance processes and the information they have available. Practical implications This article has serious implications for those designing control processes, governance and information management for superprojects. It suggests that if a new approach is taken, fewer superprojects will suffer from cost overruns and benefit shortfalls, because remedial actions will be taken earlier for projects which are experiencing problems, while learning will be fed back to those planning new projects. Social implications There will be saving of public money and reduced deferment of benefits that normally result from failed or delayed projects and reduced allocation of large incremental budgets dedicated to resolving problems. Originality/value The taxonomy of different types of superprojects is original, as is the idea of ambidextrous control, and the diagnosis of failure reasons lying in the nature of control and governance processes and the lack of relevant information available during the control process. Keywords Project planning, superproject, project management, programme management, transformation, bias, control, information management Paper type Conceptual paper

    How leaders manage their business models using information

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    Purpose The purpose of this study is to explore the information leaders keep their organisations competitive by determining if their business model is under threat and/or needs changing and whether business model innovation is needed. Design/methodology/approach This study uses a grounded theory approach to probe an area which has been so far researched very little. Findings The paper identifies that while quality of management information affects leaders’ decisions about whether their business model is under threat or needs changing, leaders may or may not choose to use it. Research limitations/implications The research was carried out with large firms in six sectors in the UK. Research in other sectors, in smaller firms and in other countries, should be carried out to test generalisability. Practical implications Although many large firms have made very large investments into areas such as customer insight in the past few years, there may be resistance to using this information even if it indicates that a firm’s current business model is under threat, because of straightforward denial or because of the inertia associated with factors such as difficulties in changing business models or the extent to which the firm’s financial situation is based upon exploiting its current business model, no matter how much that model is under threat from firms with other business models. Therefore, in strategic reviews, firms should factor in these risks and seek to mitigate them. Social implications In public sector organisations, these risks of denial or inertia may be stronger because of conservatism and lack of willingness to take the risks of change, so public sector decision makers need to be particularly aware of these risks and seek to mitigate them. Originality/value The theoretical contribution of this research is to add to business model and strategic management literature by explaining the role that information plays in business model choice and how its role depends on whether and how the information is used by senior management

    Fakes and futures

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