Suchergebnisse

This research was conducted with the aim to know the influence of Competencies of Human Resources, SPI, and SAP on The Quality of Financial Statements of The Pali District Government. The population in question is all employees working in OPD Pali District. The sample used is as much as 117 respondents by using purposive sampling method. The data analysis technique used is multiple linear regression with the help of the data process through SPSS version 22. The result of this study shows that R2 is 37,8%. The result of this study show that Competencies of Human Resources does not affect the Quality of Financial Statements, SPI has a positive and significant effect on the Quality of Financial Statements, and SAP has a positive and significant effect on the Quality of Financial Statements. Simultaneously the independent variables together have an influence on the Quality of Financial Statements.

In der Stadt Kaliningrad wurden eine Kartierung epiphytischer Flechten und Messungen von Mikroklimaparametern und der Ammoniakimmissionskonzentration an den Habitaten der Flechten vorgenommen. Im Stadtzentrum lagen die Tagesmitteltemperaturen im Messzeitraum im Sommer höher und die Luftfeuchtigkeit niedriger als am Stadtrand und an den ostseenahen Messpunkten. Diese Unterschiede spiegeln möglicherweise den Effekt der städtischen Wärmeinsel wider. Bei der Flechtenkartierung wurden 56 Arten erfasst. Die durch die Flechten angezeigte Luftqualität ist an der überwiegenden Zahl der Messpunkte sehr niedrig (64 %) oder niedrig (22 %). Nur zwei Messpunkte – beide an der Ostsee gelegen – werden günstiger bewertet. Der Luftgüteindex zeigt weiterhin, dass der Einfluss eutrophierender Verbindungen hoch ist. Die gleiche Interpretation ergibt sich aus dem Vergleich der Immissionsmessungen mit den Flechtendaten. Es zeigte sich eine deutliche negative Korrelation zwischen dem Flechtendiversitätswert eutrophierungsempfindlicher Arten und der mittleren Ammoniakimmissionskonzentration, die im zweiwöchigen Messzeitraum bis zu 5,18 g/m3 erreichte. Der Eintrag eutrophierender Verbindungen wird als wichtiger Einflussfaktor für die Flechtenbestände im Untersuchungsgebiet diskutiert. Unter den kartierten Arten befanden sich vier Flechtenarten – darunter Flavoparmelia caperata und Punctelia borreri –, deren Auftreten wahrscheinlich eine Folge des Klimawandels ist. Abschließend wird angenommen, dass im Jahresverlauf in den Biotopen mit höherer Luftfeuchtigkeit (städtische Grünanlagen, Parks und weitgehend unversiegelte Stadtrandgebiete) die Temperatur der Flechtenthalli und der Baumrinde in der Nacht unter den Taupunkt sinkt, was zur Feuchtigkeitskondensation führt. Dadurch erhalten die Flechten eine zusätzliche Wasserquelle, was sich letztendlich auf die Aufrechterhaltung der physiologischen Aktivität von Flechtenthalli und auf die Fähigkeit empfindlicher Flechtenarten, unter städtischer Trockenheit zu wachsen, auswirkt.

O presente artigo consiste no tratamento taxonômico das epífitas vasculares de Belém, Pará. A análise foi realizada em amostras provenientes de material botânico coletado e exsicatas dos herbários Museu Goeldi (MG) e Instituto Agronômico do Norte (IAN). O trabalho apresenta chave de identificação, descrições, distribuição geográfica, comentários e ilustrações das espécies. As epífitas vasculares estão representadas na área por seis famílias, 19 gêneros e 22 espécies. Orchidaceae foi a mais representativa, com 11 gêneros e 12 espécies. Codonanthe calcarata (Miq.) Hanst., Epiphyllum phyllanthus (L.) Haw., Notylia barkeri (Hook.) Lindl. e Orleanesia amazonica Barb. Rodr. são novos registros para Belém, e Aechmea aquilega (Salisb.) Griseb. é um novo registro para o estado do Pará. A flor foi o principal caractere para a separação das espécies, e a floresta de terra firme foi a formação vegetal que apresentou maior ocorrência de espécies.

Vitamin D levels influenced by many factors like formation, nutritions, malabsorbtion and degradation of 25(OH)D. Formation factors is one of important for metabolism vitamin D. Vitamin D is the main hormone regulating calcium phosphate homeostasis and mineral bone metabolism. Loss of muscle mass and fraity are prevalent in many chronic disease. The study group consisted of 31 samples from Institut Kesehatan Medistra (n=12) and Fakultas Kedokteran Gigi USU (n=19). Vitamin D levels were measure with ELISA (Diagnostic Biochem Canada). Most age for student Institut Kesehatan Medistra is 21 years old and student Fakultas Kedokteran Gigi USU is 22 years old. Frequency of Vitamin D level student Institut Kesehatan Medistra is 91,7% (deficiency) and student Fakultas Kedokteran Gigi USU 84,2%(deficiency). There was significant difference in vitamin D levels between two group with significant (p=0,018).

AbstractBackgroundPerception of exertion is essential for self‐regulation in sports. The ability to rate perceived exertion (RPE) is regarded as psychophysiological competence, although cognitive components of RPE are largely unknown. The present study tested the hypothesis that cognitive processing speed, perseveration and figural fluency correlate with RPE.MethodsThe present study tested relationships between the performance in neuropsychological tests and the competence for RPE assessed during soccer training in 30 adults with and 22 adults without intellectual disabilities.ResultsMean correlation coefficients for RPE and heart rate differed significantly between participants with intellectual disabilities (r = .41) and participants without intellectual disabilities (r = .71). The variance of RPE could be partially explained by neuropsychological performance measures reflecting cognitive processing speed and perseveration and by age.ConclusionsThe results point to an impaired perception of exertion in people with intellectual disabilities, which can be partially explained by individual neuropsychological competencies.

O objetivo deste artigo é analisar os debates frente à situação jurídica do Território Federal do Acre e as reivindicações locais por autonomia econômica e política no início do século XX. Para tanto, foi analisada uma polêmica envolvendo a imprensa carioca e o deputado federal Justiniano José de Serpa (1852-1923). Em 22 de novembro de 1909, Serpa proferiu um discurso na Câmara federal traçando uma ampla comparação entre o Território Federal do Acre e o então Distrito do Alasca para repudiar a possibilidade de elevação do Acre a estado da Federação. Este artigo sugere que a imagem do Acre como o "Alasca brasileiro" adquiriu diferentes significados e converteu-se, sobretudo, em instrumento de pressão dos autonomistas do Acre pela conquista de mais direitos políticos e recursos do governo federal em paridade com as medidas adotadas pelos EUA em suas terras no Ártico.

On February 1, 2019, the United States District Court for the District of Columbia granted a motion for default judgment and entered a $302,511,836.00 award against the Syrian Arab Republic ("Syria"). The court found the Syrian government liable for the death of Marie Colvin, who died in an artillery shelling on February 22, 2012, at a media center in the city of Homs. Colvin was a heralded war correspondent who had previously "cover[ed] conflict zones in Iraq, Chechnya, the Balkans, East Timor, Sri Lanka, Sierra Leone, and Libya." Colvin's heirs brought suit, claiming that because Syria had been designated a "state sponsor of terrorism," it could be held liable for an extrajudicial killing of a U.S. national under the Foreign Sovereign Immunities Act (FSIA). Judge Amy Berman Jackson concluded that the plaintiffs met the evidentiary burden required to support their claim after finding personal and subject matter jurisdiction.

Purpose: This study evaluated the potential effectiveness of a tablet-based, volunteer-led intervention (Lok Chi In-home Training) for cognitively impaired older people in improving cognitive and emotional health. Method: A one-group pretest and posttest design was adopted, involving 57 community-dwelling older people with cognitive impairments (Montreal Cognitive Score between 13 and 22, without neuropsychiatric behavioral problem). Trained volunteers performed eight in-home training sessions using a tablet to facilitate. Outcome measures include cognitive function, depression, activity of daily living, and instrumental activity of daily living. Results: A paired sample t test indicated that after receiving Lok Chi In-home Training, participants showed significantly large improvements on cognitive ability, moderate improvements on depression, and small improvements on instrumental activity of daily living. Conclusions: This study demonstrated the feasibility and potential benefits of Lok Chi intervention for improving cognition and emotion.

Este estudio examina el efecto del riesgo soberano sobre los flujos de inversión extranjera directa en Colombia, durante el período 2003-2018. Son utilizados datos trimestrales sobre el Embig (Emerging Market Bond Index Global) como proxy del riesgo soberano, IED y un grupo de variables de control. Mediante un análisis de regresión con MCO y MMG se encuentra que el riesgo soberano tiene un fuerte impacto en la entrada de inversión foránea, explicando alrededor del 22 % de la variación total en la IED. Se ratifica, además, el efecto sustancial del riesgo soberano sobre la IED con una función impulso respuesta. Al controlar por la tasa de apertura y el ICCO, se concluye que la confianza de los agentes privados y el grado de comercio internacional también son determinantes en la atracción de flujos de capital foráneos.

AbstractOrganizational autonomy and insulation from political interference were cited as key attributes of governance influencing managers' perceptions of utility performance according to 22 U.S. water utility managers. The further removed from direct management by local government, the more likely utilities were to experiment with true‐cost pricing and innovative management strategies that may lead to improved whole‐system performance. In addition, findings from this qualitative study support claims made by water sector professionals of the growing need for a shift in water utility governance systems to adapt to changing conditions and better respond to stressors and shocks. This research is part of a larger study that seeks to contribute to our understanding of which governance features are important for improving water utility sustainability. It also raises important questions for further research into the linkages between governance structure, larger sociopolitical factors, and water system performance.

Este estudo teve como objetivo caracterizar o perfil clínico e sociodemográficodos usuários do CAPSI atendidos em uma cidade de Santa Catarina. Trata-se de um estudo documental, quantitativo, exploratório e descritivo realizado a partir de 110 prontuários. Os dados foram analisados utilizando estatística descritiva e inferencial, testes de correlação e análise binomial. Há uma maior prevalência de usuários do sexo masculino (70.9%) com idade média de 10 anos (41%). Cerca de 41% das famílias atendidas têm uma renda próxima a 2 salários mínimos. O comportamento agressivo prevalece dentre as queixas (21,5%) e o transtorno de deficit de atenção e hiperatividade como hipótese diagnóstica mais frequente (22%), todavia 25% dos casos não apresentam um diagnóstico. Os achados desse estudo são similares a descritos na literatura e sugerem a necessidade de realizar ações de promoção e prevenção em saúde mental infanto-juvenil.

Este artículo estudia el "efecto inducido" de la política de FP Dual de la Unión Europea en España. El estudio se basa en 22 entrevistas a instituciones y actores sociales, así como en un grupo de discusión de estudiantes de FP Dual. El "efecto inducido" de la política europea para impulsar la FP Dual tiene como referencia tipo-ideal al modelo alemán. Dicha política se ha traspuesto en la legislación nacional. Sin embargo, el modo de adaptación de la FP Dual difiere del tipo-ideal debido al "efecto societal" que imprimen los actores sociales nacionales. La FP Dual en España es Educo-céntrica, con una gobernanza fragmentada y baja participación de las empresas. La participación de las empresas está orientada hacia el mercado interno de trabajo, lo que dificulta la transferencia de las cualificaciones al sector de actividad.

AbstractBackgroundThis paper examines the appropriateness of using interpretative phenomenological analysis (IPA) in research with people who have intellectual disabilities, focussing on quality.MethodsWe conducted a systematic search to identify published studies. We assessed the quality of the studies using a bespoke framework, adapted from previous reviews, and articles on indicators of "good" IPA work.ResultsTwenty‐eight papers were reviewed. The studies were of varying quality: 6 (22%) papers were rated as "good" quality; 16 (57%) were "acceptable", and 6 (21%) were "poor." This ratio was comparable to that found in assessments of IPA papers in other domains, suggesting that issues of quality reflect researcher competence, rather than challenges with the population.ConclusionsIPA can be an appropriate methodology to use with people with intellectual disabilities. We encourage researchers to develop more detailed analyses, to provide more transparency about their sampling strategies, and more detail of the characteristics of their samples.

This paper provides the first ever analysis of the two-way relationship between the privatisation of government services and fiscal balance. It uses data from 22 European countries between 1995 and 2013 to examine the factors that promote privatisation policies and the effects that privatisation then has on public finances. This is important because privatisation has been promoted by both the European Union and the International Monetary Fund as a way of responding to financial crises, and in an era of austerity it is important to have robust empirical evidence about the extent to which privatisation has achieved this. Our analysis demonstrates that governments often adopt privatisation policies in the hope of improving their fiscal balances, but that political ideology is important since left-wing administrations are more likely to see it as a means of also restructuring government services.

AbstractStatistics show that remittances inflow to Nigeria grew from US$3,000,000 in 1978 to over US$22 billion in 2017. Theoretically, such a large inflow of foreign currency into an economy may lead to Dutch diseases. This study, therefore, investigated whether the massive inflow of remittances into the economy causes Dutch disease. Given that the model had both I(0) and I(1) variables, ARDL/Bound testing methodology was used with annual data from 1981 to 2016. The ARDL result showed that migrant remittances have a significant positive effect on the real effective exchange rate in Nigeria in the long run. Specifically, a one per cent increase in the inflows of remittances increases the real effective exchange rate of Naira by 0.44 per cent in the long run. This appreciation of the Nigerian Naira relative to other competing nations encourages import and discourages export, leading to the Dutch disease effect.