Evaluasi Pengelolaan Barang Milik Daerah Pada BPK-BMD Kabupaten Minahasa Utara

Pemendagri No. 19 Tahun 2016 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah diharapkan pemerintah daerah agar segera menyusun dan menerapkan sistem penatausahaan untuk pembukuan, inventarisasi dan melaporkan sistem milik daerah dengan menghasilkan neraca daerah dan laporan realisasi anggaran, dan menjadi dasar untuk Badan Pengelola Keuangan dan Barang Milik Daerah Kabupaten Minahasa Utara. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui penerapan pengelolaan barang milik daerah pada Badan Pengelola Keuangan dan Barang Milik Daerah Kabupaten Minahasa Utara, apakah telah sesuai dengan Permendagri Nomor 19 Tahun 2016. Jenis penelitian dalam studi ini adalah Penelitian deskriptif. Hasil penelitian menyimpulkan bahwa Pengadaan, Penggunaan, Pemeliharaan, Pemindahtanganan, Penghapusan dan Pengendalian dan Pengawasan Barang Milik Daerah (BMD) pada (BPK-BMD) Kabupaten Minahasa Utara telah sesuai dengan Permendagri Nomor 19 Tahun 2016. (BPK-BMD) Kabupaten Minahasa Utara, pada tahun anggaran 2017 dan selanjutnya, dalam menjalankan prosedur Pengadaan, Penggunaan, Pemeliharaan, Pemindahtanganan, Penghapusan dan Pengendalian dan Pengawasan barang, tetap berpedoman pada Permendagri Nomor 19 Tahun 2016 dan pengguna barang tetap mempertahankan prosedur pemerintah mulai dari perencanaan hingga pelaporan

A conceptual approach to the tourist value co-creation:Dimensions, antecedents and consequences

In the last decades, several studies related to the Service-Dominant Logic approach were carried out, where the tourism industry is not an exception. As such, multiple works associated with this research stream have been developed, with a special focus on the tourist value co-creation. This article presents a conceptual model that aims to aggregate the various dimensions of customer value co-creation with its antecedent and consequent factors in the tourism industry. On the other hand, it proposes practical implications for the tourist organizations building on conceptual contributions. Thus, this article reveals the importance of other constructs of tourist value cocreation which surpass the behavioral dimension of the customer, namely, attitude, significance and recognition. Furthermore, this study systematizes the multiplicity of antecedent and consequent factors, recognizing that they may be grouped into factors associated to the company as well as to the customer.8316-FD77-85EB | Pedro Miguel Fonseca Moreira de Carvalhoinfo:eu-repo/semantics/publishedVersio

Shape coexistence at the proton drip-line: First identification of excited states in 180Pb

Excited states in the extremely neutron-deficient nucleus, 180Pb, have been identified for the first time using the JUROGAM II array in conjunction with the RITU recoil separator at the Accelerator Laboratory of the University of Jyvaskyla. This study lies at the limit of what is presently achievable with in-beam spectroscopy, with an estimated cross-section of only 10 nb for the 92Mo(90Zr,2n)180Pb reaction. A continuation of the trend observed in 182Pb and 184Pb is seen, where the prolate minimum continues to rise beyond the N=104 mid-shell with respect to the spherical ground state. Beyond mean-field calculations are in reasonable correspondence with the trends deduced from experiment.Comment: 5 pages, 4 figures, submitted to Phys.Rev.

First observation of excited states in 173Hg

The neutron-deficient nucleus 173Hg has been studied following fusion-evaporation reactions. The observation of gamma rays decaying from excited states are reported for the first time and a tentative level scheme is proposed. The proposed level scheme is discussed within the context of the systematics of neighbouring neutron-deficient Hg nuclei. In addition to the gamma-ray spectroscopy, the alpha decay of this nucleus has been measured yielding superior precision to earlier measurements.Comment: 5 pages, 4 figure

From Social Democracy back to No Ideology? - The Scottish National Party and Ideological Change in a Multi-level Electoral Setting

This article examines the development of ideology in the Scottish National Party since its formation in 1934, focusing on the recent period of the party’s history. It examines ideological development within the context of the party’s adaptation to multi-level elections and party system, especially in the decade since devolution began in 1999. It also provides a brief consideration of the party’s office success and governmental performance since 2007 to examine the effect of office on the SNP and its autonomy goal of Scottish independence

Practitioner accounts and knowledge production: an analysis of three marketing discourses

Responding to repeated calls for marketing academicians to connect with marketing actors, we offer an empirically-sourced discourse analysis of the ways in which managers portray their practices. Focusing on the micro-discourses and narratives that marketing actors draw upon to represent their work we argue that dominant representations of marketing knowledge production present a number of critical concerns for marketing theory and marketing education. We also evidence that the often promoted idea of a need to close the gap between theory - as a dominant discourse - and practice, as a way of doing marketing, is problematic to pursue. We suggest that a more fruitful agenda resides in the development of a range of polyphonic and creative micro-discourses of management, promoting context, difference and individual meaning in marketing knowledge production

The JUROGAM 3 spectrometer

The jurogam 3 spectrometer has been constructed for in-beam gamma-ray spectroscopy experiments in the Accelerator Laboratory of the University of Jyvaskyla, Finland. jurogam 3 consists of germanium-detector modules in a compact geometry surrounding a target to measure. rays emitted from radioactive nuclei. jurogam 3 can be employed in conjunction with one of two recoil separators, the mara vacuum-mode separator or the ritu gas-filled separator, and other ancillary devices.Peer reviewe

New distributional record of four Dragonet species (Perciformes: Callionymidae) from Odisha coast, India with comments on occurrence of other Callionymus species in Indian waters

212-218The present paper reports four uncommon fish species of dragonets of the family Callionymidae viz. Callionymus filamentosus Valenciennes, 1837, C. hindsii Richardson, 1844, C. margaretae Regan, 1905 and C. recurvispinis (Li 1966) for the first time from Odisha coast, India. Diagnosis, morphometric and meristic characters of the recorded species are provided herein. The records of Callionymus species in Indian waters are discussed. It is concluded that only 15 species of the genus Callionymus are occurring in India, while reports of C. belcheri, C. japonicus, C. kaianus and C. melanopterus are erroneous

Quasiparticle alignments and alpha-decay fine structure of Pt-175

Excited states and decay properties of 175 Pt have been investigated using the 92 Mo ( 86 Sr , 2 p n ) fusion-evaporation reaction. The JUROGAM I γ -ray spectrometer and the GREAT spectrometer were used in conjunction with the gas-filled recoil separator RITU for the measurement of the radiation at the target and focal plane positions, respectively. Two new band structures, assigned to be based on the I π = ( 7 / 2 − ) ground state in 175 Pt, have been established and the known yrast band has been extended up to I π = ( 49 / 2 + ) . Rotational properties of the excited states in 175 Pt have been investigated within the cranked shell-model formalism. The low-frequency changes in the alignments of the positive- and negative-parity bands are interpreted as a sign of proton-pair excitations in the rotating core. Furthermore, the α -decay measurements reveal a candidate for a fourth α -decay branch in 175 Pt, feeding a non-yrast state in 171 Os

In-beam spectroscopic study of 244Cf

The ground-state rotational band of the neutron-deficient californium (Z = 98) isotope 244Cf was identified for the first time and measured up to a tentative spin and parity of I = 20+. The observation of the rotational band indicates that the nucleus is deformed. The kinematic and dynamic moments of inertia were deduced from the measured gamma-ray transition energies. The behavior of the dynamic moment of inertia revealed an up-bend due to a possible alignment of coupled nucleons in high-j orbitals starting at a rotational frequency of about hw = 0.20 MeV. The results were compared with the systematic behavior of the even-even N = 146 isotones as well as with available theoretical calculations that have been performed for nuclei in the region