Control authority, business strategy, and the characteristics of management accounting information systems

Phenomenon of value to the information in Indonesia is that information is not used for making decision but for official concern.Using 195 response respondents from 430 managers of the manufacturing companies mostly from Jakarta, Indonesia, we analyse and test whether the formal, and informal structures control authority and business strategy influence the characteristics of management accounting information system (MAIS). We found that the formal, informal authority and business strategy significantly and positively influence the characteristics of MAIS.The informal and business strategy have big effect on the MAIS for decision making, while the formal one has very much less effect.The business strategy has a very dominant influence on developing the MAIS.The Formal authority is opposite and not in line with the informal one.Business strategy is more adaptive to the informal authority than the formal one.This provided that managers’ business strategy moderately be based not by the formal information provided, but the informal one

Kajian kemudahan terminal teksi di bandaraya Johor Bahru / Iskandar Bin Ishak

Perkhidmatan kemudahan awam adalah merupakan salah satu perkara penting dalam memainkan peranan sebagai pengerak kepada kehidupan seharian manusia. Disebabkan inilah kajian akhir yang dilakukan adalah berkaitan dengan perkhidmatan kemudahan awam iaitu kajian tentang perkhidmatan teksi. Kajian yang dijalankan adalah di Bandaraya Johor Bahru dengan mengkaji perkhidmatan teksi serta kemudahan-kemudahan yang disediakan di terminal teksi berkenaan. Selain itu juga kajian yang dijalankan adalah merupakan kajian yang lebih kepada mengenalpasti segala masalah serta pandangan dari semua pihak tentang kemudahan yang telah disediakan oleh pihak berkuasa Majlis Bandaraya Johor Bahru di terminal teksi tersebut. Kajian yang dijalankan ini merangkumi dua kaedah terpenting iaitu kaedah pengamatan dan juga kaedah temubual. Oleh yang demikian segala cadangan yang dilakukan ke atas perkhidmatan teksi adalah berdasarkan kepada pendapat daripada semua pihak bagi menjamin tahap keselesaan dalam terminal teksi berkenaan mencapai tahap yang memuaskan

Density and Composition of Species Clam (Tridacna sp.) Based on Coral Cover Conditions in Wawosunggu Waters, Konawe Regency

Kima is one of the protected marine resources. It has an ecological role as a water bio-filter and a symbiotic mutualism with coral reef ecosystems. The purpose of the research was to find out of species density and composition of clams (Tridacna sp.) based on the coral coverage on the waters island of Wawosunggu, South Konawe. The study was conducted in September 2022. Sampling was carried out at 3 observation stations based on habitat characteristics. The observing method used a transect belt/swept area. Data in the form of density, relative abundance of clams, and percentage of coral cover analyze by using MS software. Excel 2010. The number of clams obtained was 155 individuals consisting of 3 types, namely Tridacna maxima, T. squamosa, and T. crocea. The totally density (totals from species and locations) was 0.10 individuals/m2. The composition of all types of clams ranges from 25-56%. The percentage of coral cover obtained was grouped into 4 categories, namely fleshy seaweed/algae, hard coral, abiotic, and other biotic. The percentage of coral cover at all stations was dominated by the hard coral category (Acropora sp. and non Acropora sp.) with water quality conditions that supported the presence of clams and coral reefs

MalayIK: An Ontological Approach to Knowledge Transformation in Malay Unstructured Documents

The number of unstructured documents written in Malay language is enormously available on the web and intranets. However, unstructured documents cannot be queried in simple ways, hence the knowledge contained in such documents can neither be used by automatic systems nor could be understood easily and clearly by humans. This paper proposes a new approach to transform extracted knowledge in Malay unstructured document using ontology by identifying, organizing, and structuring the documents into an interrogative structured form. A Malay knowledge base, the MalayIK corpus is developed and used to test the MalayIK-Ontology against Ontos, an existing data extraction engine. The experimental results from MalayIK-Ontology have shown a significant improvement of knowledge extraction over Ontos implementation. This shows that clear knowledge organization and structuring concept is able to increase understanding, which leads to potential increase in sharable and reusable of concepts among the community

ANALISIS FAKTOR YANG BERHUBUNGAN DENGAN KETIDAK SEMBUHAN PASIEN TB DENGAN METODE DOTS DI PALU

Tuberculosis paru adalah penyakit infeksi yang disebabkan oleh Mycobacterium tuberculosis yang merupakan basil tahan asam, sehingga bakteri ini dapat bertahan hidup berbulan-bulan di luar tubuh manusia. WHO dan International  Union Agains Tuberculosis and Lung Disease (IUATLD) telah mengembangkan strategi penanggulangan TB yang dikenal sebagai strategi Directly Observed Treatment Shortcourse chemotheraphy (DOTS).  Tujuan penelitian ini adalah untuk menganalisis faktor yang mempengaruhi ketidak sembuhan pasien TB dengan metode  DOT di Puskesmas Palu pada tahun 2016. Jenis penelitian ini adalah studi observasional dengan rancangan penelitian case control. Pengumpukan data dilakukan dengan cara wawancara langsung pada penderita tuberkulosis paru. Dari 82 sampel yang terdiri dari 41 orang kelompok pasien TB Sembuh dan 41 orang kelompok pasien TB tidak sembuh yang berobat di wilayah kerja puskesmas terpilih selama 11 November – 30 Januari 2016. Penelitian ini menunjukkan : (1) Distribusi penderita didapatkan terbanyak untuk status gizi kurang (52,4%), (2) pengetahuan yang buruk (53,7%), (3) akses ke puskesmas dengan jarak jauh (58,5%), (4) peran PMO yang buruk (47,0%), dan (5) tersedianya OAT di Puskesmas (100%). Hasil analisa chi square didapatkan hasil faktor yang berhubungan dengan ketidak sembuhan pasien TB yaitu faktor status gizi (p value 0,015) dan faktor pengetahuan (p value 0,002).  Kesimpulan penelitian ini menunjukkan terdapat hubungan daktor status gizi dan faktor pengetahuan dengan ketidak sembuhan pasien TB

Kajian hubungan kaum di kalangan pelajar Sekolah Pembangunan Sosial, Universiti Utara Malaysia

Perpaduan antara seluruh warga masyarakat menjadi tonggak kepada keberhasilan dan keharmonian sesuatu negara. Negara kita Malaysia terdiri daripada pelbagai etnik/kaum, oleh itu untuk memastikan negara sentiasa berada dalam keadaan yang aman damai, perpaduan antara warganya yang berbilang kaum tadi harus terus dipupuk dan dibajai agar ia tidak bergelora sehingga menyebabkan kepada kemusnahan negera bangsa. Untuk memupuk semangat perpaduan di kalangan rakyat Malaysia perlulah bermula dari akar umbinya termasuklah pelajar di universiti yang merupakan calon golongan elit yang bakal menjadi pewaris kepada peneraju negara pada masa akan datang kelas. Oleh itu satu tinjauan awal dilakukan agar gambaran sebenar dapat diperolehi melalui kajian ini yang mengemukakan persoalan kajian (1) bagaimanakah suasana/iklim interkasi antara kaum di kalangan pelajar Universiti (2) bagaimanakah tahap keselesaan dalam menjalin hubungan antara kaum di kalangan pelajar di dalam kampus (3) apakah kecenderungan persepsi pelajar terhadap hubungan antara kaum dalam persekitaran kampus tempat di mana mereka menuntut ilmu dan tinggal untuk suatu jangkamasa yang agak panjang iaitu sekurang-kurangnya selama tiga tahun dah; (4) adakah wujud hubungan antara suasana/iklim interaksi, tahap keselesaan dalam menjalin hubungan dan persepsi pelajar terhadap hubungan antara kaum. Satu kajian lapangan dilakukan dan pengumpulan data berdasarkan kaedah borang soal selidik digunakan. Sampel kajian adalah pelajar SPS tahun ke 3 yang telah menempuh kehidupan di kampus selama lebih 2 tahun. Sebanyak 836 borang soal selidik yang lengkap diisi dianalisis mengunakan program SPSS. Dapatan kajian menunjukkan kecenderungan suasana/iklim interaksi yang lebih positif menunjukkan peratusan yang lebih tinggi. Dari segi tahap keselesaan dalam menjalin hubungan antara kaum di kalangan pelajar di dalam kampus berada dalam keadaan yang sederhana. Pelajar menunjukkan kecenderungan untuk memberikan persepsi yang positif terhadap hubungan antara kaum dalam persekitaran kampus. Dapatan kajian menunjukkan suasana/interaksi antara kaum mempunyai hubungan yang positif dengan tahap keselesaan dalam menjalin hubungan antara kaum dan persepsi hubungan antara kaum. Dicadangkan supaya program-program yang boleh menghangatkan suasana/iklim interaksi antara kaum dapat diperbanyakkan agar dapat membentuk suatu kehidupan yang harmoni di dalam kampus dan seterusnya diamalkan dalam kehidupan di luar sana

Protecting wireless data transmission in mobile application systems using digital watermarking technique

There have been many cases of fake documents be used for important legal transactions. This includes the use of fake degrees or certificates during professional job applications either in private sectors or government related firms. Since many people are using smart phones currently, it is possible to have a mobile application system apps that can validate the correctness of legal documents or certificates in real time basis. The apps must be able to validate the certificate by confirming it with the data obtained from a registered database owned by relevant academic institutions. However, since these data require wireless transmissions which are vulnerable to data manipulations by hackers, this paper introduces a protection measure using encrypted elements of user authentication to watermark the transmitting data

Experimental and simulation Studies of a Two Seater Light Aircraft

This paper presents the aerodynamic studies carried out on a three-dimensional aircraft model. The test model is a 15% scaled down from a two-seater light aircraft that close to the Malaysian made SME MD3-160 aircraft. The aircraft model is equipped with control surfaces such as flaps, aileron, rudder and elevator and it is designed for pressure measurement testing and direct force measurement using a 6-components balance system. This aircraft model has been tested at two different low speed tunnels, at Universiti Teknologi Malaysia tunnel sized 1.5 x 2.0 meter2 test section, and at Institute Aerodynamic Research, National Research Council of Canada sized 3 x 2 meter2 tunnel. The speed during testing at UTM and IAR/NRC tunnels was up to 70 meter/second, which is corresponds to Reynolds numbers of 1.3 x 106.The longitudinal and lateral directional aerodynamic characteristics of the aircraft such as coefficients of pressure, forces (lift, drag, side) and moments (roll, pitch and yaw) have been experimentally measured either using direct force measurement or pressure measurement method. The data reduction methods include the strut support interference factor using dummy image and the blockage correction have been applied in this project. The results showed that for the undeployed flap configuration, the stalling angle of this aircraft is 160 at CLMax = 1.05 measured by UTM - LST, compared to CLMax =1.09 at stalling angle 150 by IAR- NRC. Beside the experimental study, simulation also be performed by using a commercial Computational Fluid Dynamics (CFD) code, FLUENT Version 5.3. Experimental works at UTM and IAR – NRC tunnel show that the aerodynamic characteristics of this light aircraft are in a good agreement with each other. Simultaneously, the aerodynamic forces obtained from experimental works and CFD simulations have been compared. The results proved that they are agreeable especially at a low angle of attack

6 MV photon beam induced UV/VIS absorption of hema polymer gel

The aim of this study was to evaluate properties of normoxic polymer gel 2-Hydroxyethyl methacrylate monomer (HEMAG) as a point dosimeter by using optical properties evaluation techniques. HEMAG were prepared from seven different radiation dose within five different depths of HEMAG dosimeters. These HEMAG dosimeters were irradiated by linear accelerator with 6 MV photon beams. The absorption spectra were measured by using a UV-visible spectrophotometer in the wavelength range from 300 to 800 nm. Then, the data was analysed to determine the optical energy band gap (Eg) and Urbach’s energy (ΔE). The result showed that Eg and ΔE were dependent on radiation dose and percentage of depth dose (PDD). In additional, Eg with indirect transition of HEMAG decreased as radiation dose increased and increased with traversing of depth. ΔE of HEMAG increased as the dose increased and decreased with traversing depth of monomer. There was a shift in the Eg values towards lower energy as the dose increased and led to a shift of the ΔE value towards the higher energy with increasing dose. This observation supported the increase of structured disorder of the polymer with increasing radiation dose, which resulted in the lower energy transitions that was feasible and reduced the values of Eg. In conclusion, HEMAG has a potential to be used as a dosimeter at low radiation dose in the clinical radiotherapy

Pressure distribution on helicopter fuselage

Modern rotorcrafts are subjected to some of the most complex flow behaviors ever encountered by the rotorcraft aerodynamicist. The objective of this research work is to investigate the pressure distribution on a helicopter fuselage in relation to the helicopter phenomenon. In this experimental work, a standard ellipsoidal helicopter fuselage model was mated to a main-rotor-hub assembly from a remote-control helicopter. The model was equipped with 28 pressure taps where the locations of the taps were predetermined by CFD analysis. The experiments were carried out in the UTM wind tunnel with a test section of 2m (width) x 1.5m (height) x 5.8m (length) with the maximum wind speed of 80 m/s. Data of pressure corresponding to the variations of helicopter’s pylon configurations and advance ratios were recorded using Electronic Pressure Scanning System. The effects of advance ratio and pylon configuration to the pressure distribution on helicopter fuselage were analysed. Findings reveal that the employment of pylon does augmenting the pressure coefficient on the rear part of the fuselage. Results also indicate the pressure distributions on the right and left sides of the fuselage are unsymmetrical indicating a very complex flow phenomenon experienced by the helicopter fuselage