Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Informasi Asimetri, Budaya Organisasi, Komitmen Organisasi,dan Ketidakpastian Lingkungan sebagai Variabel Moderating (Studi Empiris pada SKPD Kab. Pelalawan)

The purpose of the research was examined the effect of budgetary participation on budgetary slack using information asymetry, organizational participation on budgetary slack using information asymetry, organizational culture, organizational commitment, and environmental uncertainty as culture, organizational commitment, and environmental uncertainty as moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. Keyword :budgetary Participation, information asymetry, organizational Keyword :budgetary Participation, information asymetry, organizational culture, organizational commitment, environmental uncertainty, budgetary slack. culture, organizational commitment, environmental uncertainty, budgetary slack

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Keluarga terhadap Manajemen Laba (Earning Management) pada Perusahaan Berkepemilikan Ultimat yang Terdaftar di Bei

This research aims to investigate the effect of managerial ownerships,institutional ownerships and family ownerships components to earnings management on the ultimate ownerships companies in Indonesian Stock Exchange.Data is used in this research is secondary data from monetary data inIndonesian Stock Exchange. The sample method used was purposive sampling. From the all of ultimate ownerships companies listed in the Indonesian Stock Exchange, research sample counted 60 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research base on hypothesis test show that managerialownerships and institutional ownerships does not have significant effect with earnings management, while family ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and family ownerships on earnings management was 10,10%. While the remaining 80,90% is influenced by other variables.Keyword: managerial ownerships, institutional ownerships, family ownerships, earnings management, ultimate ownerships

Aberrant activity in conceptual networks underlies N400 deficits and unusual thoughts in schizophrenia.

BackgroundThe N400 event-related potential (ERP) is triggered by meaningful stimuli that are incongruous, or unmatched, with their semantic context. Functional magnetic resonance imaging (fMRI) studies have identified brain regions activated by semantic incongruity, but their precise links to the N400 ERP are unclear. In schizophrenia (SZ), N400 amplitude reduction is thought to reflect overly broad associations in semantic networks, but the abnormalities in brain networks underlying deficient N400 remain unknown. We utilized joint independent component analysis (JICA) to link temporal patterns in ERPs to neuroanatomical patterns from fMRI and investigate relationships between N400 amplitude and neuroanatomical activation in SZ patients and healthy controls (HC).MethodsSZ patients (n = 24) and HC participants (n = 25) performed a picture-word matching task, in which words were either matched (APPLE→apple) by preceding pictures, or were unmatched by semantically related (in-category; IC, APPLE→lemon) or unrelated (out of category; OC, APPLE→cow) pictures, in separate ERP and fMRI sessions. A JICA "data fusion" analysis was conducted to identify the fMRI brain regions specifically associated with the ERP N400 component. SZ and HC loading weights were compared and correlations with clinical symptoms were assessed.ResultsJICA identified an ERP-fMRI "fused" component that captured the N400, with loading weights that were reduced in SZ. The JICA map for the IC condition showed peaks of activation in the cingulate, precuneus, bilateral temporal poles and cerebellum, whereas the JICA map from the OC condition was linked primarily to visual cortical activation and the left temporal pole. Among SZ patients, fMRI activity from the IC condition was inversely correlated with unusual thought content.ConclusionsThe neural networks associated with the N400 ERP response to semantic violations depends on conceptual relatedness. These findings are consistent with a distributed network underlying neural responses to semantic incongruity including unimodal visual areas as well as integrative, transmodal areas. Unusual thoughts in SZ may reflect impaired processing in transmodal hub regions such as the precuneus, leading to overly broad semantic associations

Gaia science alerts and the observing facilities of the Serbian-Bulgarian mini-network telescopes

The astrometric European Space Agency (ESA) Gaia mission was launched in December 19, 2013. One of the tasks of the Gaia mission is production of an astrometric catalog of over one billion stars and more than 500000 extragalactic sources. The quasars (QSOs), as extragalactic sources and radio emitters, are active galactic nuclei objects (AGNs) whose coordinates are well determined via Very Long Baseline Interferometry (VLBI) technique and may reach sub-milliarcsecond accuracy. The QSOs are the defining sources of the quasi-inertial International Celestial Reference Frame (ICRF) because of their core radio morphology, negligible proper motions (until sub-milliarcsecond per year), and apparent point-like nature. Compact AGNs, visible in optical domain, are useful for a direct link of the future Gaia optical reference frame with the most accurate radio one. Apart from the above mentioned activities, Gaia has other goals such as follow-up of transient objects. One of the most important Gaia's requirements for photometric alerts is a fast observation and reduction response, that is, submition of observations within 24 hours. For this reason we have developed a pipeline. In line with possibilities of our new telescope (D(cm)/F(cm)=60/600) at the Astronomical Station Vidojevica (ASV, of the Astronomical Observatory in Belgrade), we joined the Gaia-Follow-Up Network for Transients Objects (Gaia-FUN-TO) for the photometric alerts. Moreover, in view of the cooperation with Bulgarian colleagues (in the frst place, SV), one of us (GD) initiated a local mini-network of Serbian { Bulgarian telescopes useful for the Gaia-FUN-TO and other astronomical purposes. During the next year we expect a new 1.4 m telescope at ASV site. The speed of data processing (from observation to calibration server) could be one day. Here, we present an overview of our activities in the Gaia-FUN-TO which includes establishing Serbian { Bulgarian mini-network (of five telescopes at three sites, ASV in Serbia, Belogradchik and Rozhen in Bulgaria), the Gaia-FUN-TO test observations, and some results. [Projekat Ministarstva nauke Republike Srbije, br. 176011: Dynamics and kinematics of celestial bodies and systems, br. 176004: Stellar physics, i br. 176021: Visible and invisible matter in nearby galaxies: theory and observations

Pengaruh Sistem Pengukuran Kinerja Strategis terhadap Kinerja Manajerial, Kejelasan Peran dan Konflik Peran sebagai Mediasi (Survei pada Bank di Pekanbaru)

This study aimed to examine the effect of strategic performance measurement systems on managerial performance with clarity of roles and conflict mediation role as a banking enterprise in the city of Pekanbaru.Population in this research is all the banks in the city of Pekanbaru to sample the lower and middle level managers. Methods of data collection using questionnaires. Analysis of the data in this study using the Partial Least Square (PLS).Results of hypothesis testing in this study suggests that strategic performance measurement system has a positive effect on role conflict, strategic performance measurement system has a significant positive effect on role clarity, role conflict had no significant effect on the performance of manjerial, role clarity has no significant effect on managerial performance, strategic performance measurement system has a significant positive effect on managerial performance, and clarity of roles and role conflict did not mediate the relationship between strategic performance measurement systems on managerial performance.Keywords: managerial performance, strategic performance measurement systems, role clarity, role conflict

Enthalpic switch-points and temperature dependencies of DNA binding and nucleotide incorporation by Pol i DNA polymerases

This study examines the relationship between the DNA binding thermodynamics and the enzymatic activity of the Klenow and Klentaq Pol I DNA polymerases from Escherichia coli and Thermus aquaticus. Both polymerases bind DNA with nanomolar affinity at temperatures down to at least 5 C, but have lower than 1% enzymatic activity at these lower temperatures. For both polymerases it is found that the temperature of onset of significant enzymatic activity corresponds with the temperature where the enthalpy of binding (ΔHbinding) crosses zero (TH) and becomes favorable (negative). This T H/activity upshift temperature is 15 C for Klenow and 30 C for Klentaq. The results indicate that a negative free energy of DNA binding alone is not sufficient to proceed to catalysis, but that the enthalpic versus entropic balance of binding may be a modulator of the temperature dependence of enzymatic function. Analysis of the temperature dependence of the catalytic activity of Klentaq polymerase using expanded Eyring theory yields thermodynamic patterns for ΔG‡, ΔH‡, and TΔS‡ that are highly analogous to those commonly observed for direct DNA binding. Eyring analysis also finds a significant ΔCp‡ of formation of the activated complex, which in turn indicates that the temperature of maximal activity, after which incorporation rate slows with increasing temperature, will correspond with the temperature where the activation enthalpy (ΔH‡) switches from positive to negative. © 2013 Elsevier B.V

Cash Transfers and Temptation Goods: An Analysis on the Impact of Cash Transfers on Poor Households’ Consumption of Sugar-sweetened Beverages in the Philippines

Sugar intake has been increasing globally and locally for individuals. Meanwhile, Philippine institutions continue to provide cash transfers (CTs) to poor households. Past literature found varying results of the impact of transfers on expenditure, consumption, and temptation goods. Most studies focused on alcohol and tobacco consumption and neglected the impact of cash transfers on the consumption of sugar-sweetened beverages (SSBs). Thus, this paper used propensity score matching and average treatment effects on the treated (ATET) evaluation method to compare the consumption of poor households with transfers to their consumption if they had not received cash transfers and determine the characteristics of households who were likely to receive transfers. The likelihood of poor households receiving CTs was significantly affected by some of the household head’s characteristics (age, educational attainment, and class of worker), household characteristics (household type, number of children below 18 years old, salaries and wages, and region of residence), and household facilities (water source, type of toilet facility, and type of roof). CTs were found to significantly decrease soft drinks consumption but did not significantly affect consumption of other SSBs. Policy responses related to increasing awareness of the health effects of these drinks like requiring warning labels, monitoring advertisements, and imposing restrictions on the amount of sugar added are highly recommended to decrease consumption of the said beverages

Poly-arginine peptide R18D reduces neuroinflammation and functional deficits following traumatic brain injury in the Long-Evans rat

We have previously demonstrated that the poly-arginine peptide R18 can improve histological and functional outcomes following traumatic brain injury (TBI) in the Sprague–Dawley rat. Since D-enantiomer peptides are often exploited in pharmacology for their increased stability and potency, the present study compared the effects of R18 and its D-enantiomer, R18D, following TBI in the Long-Evans rat. Following a closed-head impact delivered via a weight-drop apparatus, peptide was administered at a dose of 1000 nmol/kg at 30 min after TBI. Treatment with R18D, but not R18 resulted in significant reductions in sensorimotor (p = 0.026) and vestibulomotor (p = 0.049) deficits as measured by the adhesive tape removal and rotarod tests. Furthermore, treatment with R18 and R18D resulted in a significant reduction in brain protein levels of the astrocytic marker, glial fibrillary acidic protein (p = 0.019 and 0.048, respectively). These results further highlight the beneficial effects of poly-arginine peptides in TBI, however additional studies are required to confirm these positive effects