Pengaruh Budgeting Participation terhadap Managarial Performance pada Sektor Manufaktur

Pada era globalisasi saat ini, menuntut Perusahaan agar memiliki alat perencanaan dan pengendalian dan anggaran merupakan alat yang tepat untuk digunakan. Salah satu pendekatan anggaran yaitu budgeting participation. Dengan budgeting participation maka manajer dapat saling bertukar job relevant information sehingga kinerjanya pun dapat meningkat. Adapun, penelitian ini dilakukan untuk mengetahui pengaruh budgeting participation terhadap managerial performance pada sektor industri manufaktur.Disini, penelitian dilakukan pada 36 Perusahaan manufaktur yang berada di wilayah Surabaya. Perusahaan manufaktur yang diteliti merupakan Perusahaan manufaktur berjenis business to customer yang rata-rata berasal dari sektor barang konsumsi, kimia, dan aneka industri. Pengumpulan data dilakukan dengan cara membagikan kuesioner pada manajer Perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan Partial Least Square (PLS) untuk mengetahui apakah ada pengaruh antara Budgeting participation terhadap Managerial Performance.Hasil penelitian menunjukkan bahwa ternyata terdapat pengaruh yang positif dan signifikan antara variabel budgeting participation terhadap managerial performance pada sektor industri manufaktur di Surabaya

Calculations of hot gas ingestion for a STOVL aircraft model

Hot gas ingestion problems for Short Take-Off, Vertical Landing (STOVL) aircraft are typically approached with empirical methods and experience. In this study, the hot gas environment around a STOVL aircraft was modeled as multiple jets in crossflow with inlet suction. The flow field was calculated with a Navier-Stokes, Reynolds-averaged, turbulent, 3D computational fluid dynamics code using a multigrid technique. A simple model of a STOVL aircraft with four choked jets at 1000 K was studied at various heights, headwind speeds, and thrust splay angles in a modest parametric study. Scientific visualization of the computed flow field shows a pair of vortices in front of the inlet. This and other qualitative aspects of the flow field agree well with experimental data

High Serum Concentration of Interleukine-6 and Rank-ligand as Risk Factors for Osteoporosis in Estrogen Deficiency Post-menopausal Women

Osteoporosis in post-menopausal women is not merely due to deficient estrogenhormone production. The development of osteoporosis is due to increased boneresorption by osteoclasts. The osteoclast\u27s number and activity is controlled by activatingfactors such as IL-6 and RANK-L. The objective of this study was to determine that highIL-6 and RANK-L serum concentrations are risks for osteoporosis in estrogen deficientpost-menopausal women. The serum concentration of ß-CrossLaps (CTx) was measuredto determine bone resorption rate. This is an observational analytical study using case andcontrol design conducted at Sanglah General Hospital of Denpasar. The sample size wascalculated using the paired case-control study formula. There were 41 osteoporotic and41 non-osteoporotic (control) estrogen deficient post-menopausal women involved in thestudy.Data were analyzed by using the t-paired and McNemar tests. Mean serumconcentration of IL-6 among the osteoporotic women was significantly higher ascompared to that of the controls (3.47±1.75 pg/ml vs 2.51±1.13 pg/ml, p = 0.001). Meanserum concentration of RANK-L among the osteoporotic women was also significantlyhigher as compared to that of the controls (320.66±122.44ng/ml vs 249.94±82.41 ng/ml,p = 0.002). To qualify as risk factors for osteoporosis, the cut-off point for IL-6 was 2.17pg/ml (OR = 4, CI 95%: 1.23-14.24; p = 0.032); the cut-off point for RANK-L was275.165 ng/ml (OR = 8, CI 95%: 1.84-34.79; p = 0.001). Analysis of both high serumconcentration of IL-6 and RANK-L was associated with an odd ratio of 9 (CI 95%: 4,27-18,96, p=0,000). CTx concentration in the osteoporotic women was significantly higherthan in the controls (0.60±0.22ng/ml vs 0.46±0.16ng/ml, p = 0.004).We found that the high IL-6 and RANK-L serum concentrations were risk factorsin estrogen deficient post-menopausal women. CTx being a marker for osteoclastic boneresorption activity, increased in concentration higher in osteoporotic than in nonosteoporoticwomen. The high serum concentrations of IL-6 and RANK-L could be usedas predictors for osteoporosis in estrogen deficient post-menopausal women

Bènard-Marangoni Convection with Free Slip Bottom and Mixed Thermal Boundary Conditions

The onset of cellular convection induced by surface tension gradients in a horizontal liquid layer heated from below is examined by making use of linear stability analysis for mixed thermal boundary conditions with the free-slip condition at the lower boundary. We use a combination of analytical and numerical techniques to obtain a detailed description of marginal stability curves. It is established numerically that ‘the principle of exchange of stabilities’ is valid. The numerical results are presented for a wide range of the values of the parameters characterizing the nature of thermal boundary conditions. We investigate for the first time, a situation wherein value of the parameter characterizing the thermal condition at the upper boundary varies inversely to that characterizing the thermal condition at the lower boundary, and obtained distinct ranges in which increasing values of the parameter of the lower boundary lead to formation of convection cells of increasing or decreasing size at the onset of convection

Pengaruh Goal Setting terhadap Performance : Tinjauan Teoritis

This article is the conceptual view of goal setting theory and effects of goal setting on individual performance. Goal setting is recognized, and is a major theory of work motivation. Difficult goals have consistently been shown to lead to higher levels of performance than easy goals. If there is no commitment, a goal can have no motivational effect. Goals are central to current treatments of work motivation, and goal commitment is a necessary condition for difficult goals to result in higher task performance