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The aim of this research to examine the direct effect of competence of human resources and the use of information technology on the quality of financial report and examine the effect of internal control system and organizational commitment in moderating the competence of human resources and the use of information technology on the quality of financial report. This research used a quantitative approach conducted in the Regional Government of TanaToraja Regency. The research objects were the apparatures of financial management at TanaToraja Regency. The data were obtained using survey method and the instrument used was questionnaire. The sample consisted of 133 respondents using purposive sampling technique. The data were analyzed using moderated regression analysis processed using statistical package for the social sciences (SPSS v.22). The results of the research indicate that the competence of human resources and the use of information technology affect the quality of financial report . It also indicate that internal control system and organizational commitment can moderate the effect of competence of human resources and the use of information technology on the quality of financial report.

22 Páginas ; Este artículo analiza la relación entre el control judicial de constitucionalidad y la legitimidad política entendida como la capacidad de un sistema político y jurídico de generar respaldo para la implementación de las leyes y políticas, incluso por parte de aquellos que se opusieron a estas por razones sustanciales. El artículo señala que a pesar de que existen diferentes modalidades de control judicial, así como diversas y respetables clases de legitimidad que se derivan de la función judicial, el control de constitucionalidad no está diseñado para producir legitimidad política. En tal sentido, y ante la imposibilidad de solventar esta dificultad democrática, se propone una serie de mecanismos para mitigarla como es el caso de la exigencia de supermayorías para decidir, la necesidad de contar con una presunción fuerte de constitucionalidad y la obligación de ofrecer razones que aborden explícitamente las preocupaciones democráticas. Finalmente, el artículo hace un llamado a la civilidad en el litigio constitucional, con el fin de evitar la demonización del oponente y abrir espacios de legitimidad política en el control de constitucionalidad.

The cyber extension has a significant media in developing an extension program of agricultural information. The government has built the cyber extension supported by the development of ICT and its utilization in the dissemination of agricultural information. It is expected to provide positive benefits in the improvement of competence of the extension workers. The purpose of this research is to analyse the characteristics and perception of the extensions workers in the utilization of cyber extension to support their work. This research is correlational descriptive analysis by using survey method. The study was conducted in South Manokwari Regency, West Papua Province. The sample in the research was all extension workers as many as 22 people. The result shows that the characteristics of the extensions workers as follow: the media used is a smartphone (100 percent), the working period is 5-10 years (77 percent) and the education level is high school (SMK/SPMA, 73 percent). Meanwhile, the perception of the extension workers on the cyber media is high. It reaches 95 percent. They provide the positive perception on cyber extension concerning variables of benefit, complexity, and convenience.JEL Classification: D80, L86, Q16

The level of lipid peroxidation (a stress indicator) and the quantitative traits of leaf tissue (the number and size of mesophyll cells and chloroplasts) were determined in Taraxacum officinale L. plants from five habitats near the city of Nizhniy Tagil that differ in terms of the heavy metal content in the soil. It is shown that in polluted habitats, the content of heavy metals (Cu 2+ and Zn 2+ ) in leaves is significantly higher compared to plants from background areas, with leaf thickness, mesophyll cell volume and chloroplast number per cell increasing. Both Inter Simple Sequence Repeat (ISSR) analysis and cluster analysis of dandelion genetic diversity based on eight primers have revealed that four groups of plants are closely related genetically. Of the observed differences between five local populations, 78% are caused by intrapopulation variability and 22% by interpopulation variability. It is supposed that Taraxacum officinale's tolerance to heavy metal contamination in the studied localities is not genetically fixed adaptation, but acclimation within genetically selected ranges of tolerance. ; This work was supported by Act 211 Government of the Russian Federation, contract № 02.A03.21.0006 and RFBR, project 15-04-08380

The purpose of this study was to assess the risk and determine the health, safety and environmental status of fuel stations in Zahedan. In this study, failure mode and effects analysis (FMEA) method was used for risk assessment in accordance with the HSE guidelines, national and international standards and laws. In this cross-sectional study, 2 governmental stations and 6 active private stations were evaluated after the necessary coordination with the relevant units. As a result of risk assessment, 27 health risks, 55 safety risks and 22 environmental risks were identified. From among all the identified risks, 67 risks had a Risk Priority Number (RPN) of less than 91, 31 risks had an RPN ranging between 91 and 201, and 6 risks had an RPN of over 201. The findings of the study indicated that compliance with the HSE requirements was 51.85%, in the area of health, 47.57% in the area of safety and 27.45% in the environmental area. Overall compliance with the HSE requirements was 42.54%. In order to distribute fuel considering health, reducing risk and increasing compliance with the requirements for safety improvement, health and environmental conditions of fuel supplies are essential.

The purpose of this study is to explore the effects of parental involvement on secondary school students" academic achievements in mathematics. The population consists of all 9th grade students enrolled in secondary schools situated in Karbi Anglong district of Assam. The sample survey method is chosen for the present study. Participants in this study are 900 students studying in 30 secondary schools. Students are studying in class nine in both urban and rural areas in Karbi Anglong district of Assam. There were 460 male students and 440 female students in the survey, 449 male parents and 551 female parents. Regarding cast and community 576 students are from Schedule Tribe, 54 from Schedule Cast and 270 from general category. Out of 900 student participants, 400 studied in rural area and 500 in urban areas. 443 students were from government / govt. aided schools and 457 were from private schools. Two research instruments are developed for the study, one for accessing Parental Involvement in their teenagers" education and the second one to access Mathematical Achievement of students. The collected data are analyzed with the Statistical Package for the Social Sciences version 22.

It is of great importance to facilitate the risk assessment process in construction projects because risk assessment is a requirement in most legislation and safety standards. A great majority of construction SMEs (Small and Medium Enterprises) are not familiar with risk assessment concepts and methods. In particular, SMEs are very likely to have difficulty finding the qualified personnel or time to carry out a proper risk assessment. The method introduced in this paper has some distinct features. The method introduces a new method of risk assessment, replacing the traditional definition of probabilities with control levels because they are easier to implement and yield more accurate risk scores. The method was practically applied on 22 construction SMEs. From the practical application, it was observed that the method was found to be user friendly and the SMEs found it easy to update their risk strategies during various construction stages in their projects. The proposed risk assessment method introduces a powerful and practical control level strategy which would develop a safer, healthier and more competitive workplace for construction SMEs.

The policy of closing Jatibaru Raya Road on December 22, 2017, has caused new problems because the road closure has caused public losses. The public policy applied by Governor Anies indicated that he had a strong political contract with the community and one of the powerful figures in Tanah Abang so that the policy benefited the people of Tanah Abang who had been disciplined during the previous governor's term. These issues are very relevant to be studied using qualitative methods with a grounded approach to obtain material and in-depth information. Regarding the road closure policy, the existing policy is seen as a step in the realization of Anies campaign promises to establish 200,000 MSMEs at the time of the DKI Jakarta Pilkada in 2017. The public policy for road closure is basically an incremental policy because there are not many policy programs that have been running and was designed during the previous governor's term. The implementation of this policy has made Governor Anies considered maladministration by the Ombudsman, thus giving rise to recommendations for the position of Anies as governor. Keywords: Public Policy; Inkremental; Maladministration.

Undang-Undang Nomor 32 tahun 2004 tentang pemerintahan daerah sebagai pengganti Undang-Undang Nomor 22 tahun 1999 telah membawa semangat dan nilai-nilai yang telah sesuai dalam mewujudkan otonomi daerah, yang diantaranya adalah penekanan aspek-aspek demokrasi, keadilan, pemerataan, peran serta masyarakat, serta pengelolaan potensi dan keanekaragamaan daerah. Kecamatan adalah organisasi pemerintah dengan kata lain adalah perangkat daerah yang berada dibawah kabupaten/kota, dan bertanggung jawab kepada Bupati. Dalam menjalankan setiap aktivitas Kecamatan yang tujuanya adalah kesejahteraan seluruh masyarakat di Kecamatan, maka kecamatan harus menyiapkan para pegawai negeri sipil yang memiliki tanggung jawab dan dedikasi tinggi dalam melaksanakan pelayanan terhadap masyarakat. Jika suatu organisasi pemerintah atau swasta menginginkan pegawai yang berkualitas, profesional, dan bertanggung jawab atas pekerjaanya serta mempunyai kinerja yang baik dan kemampuan kerja yang tinggi, maka hal tersebut tidak terlepas dari peran pemimpin untuk dapat mengembangkan atau membina para pegawainya. Untuk mencapai tujuan tersebut seorang pemimpin harus dapat mengatur dan mengembangkan para pegawainya dalam setiap melaksanakan tugas pokok dan fungsinya tersebut, sehingga dapat mencapai efektivitas kerja para pegawai dan tercapainya kepuasaan masyarakat atas pelayanan yang diberikan. Kata Kunci : Pembinaan, Efektivitas.

The Confederate Graves Survey Archive of the Texas Division, Sons of Confederate Veterans consists of surveys of cemeteries throughout Texas, and portions of Oklahoma and New Mexico. The surveys document the interment of Confederate States of America military veterans. United States of America (Union) veterans, as well as able-bodied men at the time of the Civil War, are also documented. 13 boxes entitled "Grave Surveys" contain grave surveys listed county-by-county, 3 boxes of "Unit Files" list surveyed individuals by their military unit. Finally, 17 boxes contain "Veteran Files" that document each veteran by name in "last name, first name, middle initial" format. An index that cross-references each of the collection series (Grave Surveys, Unit Files, and Veteran Files) is included, as are institutions to surveyors on how and what to document while conducting surveys. ; Born: 1840-03-02, Died: 1906-01-22, Age 21 | N. Belton Cemetery # 1, Belton, Bell County, TX. ; Vol. 1, Page 1. ; Service Record: Pvt. Co. C 5 Tx Cav Green Bde / Taylor Div. / Polk's Co. / Smith Corp ATM.

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

It is of great importance to facilitate the risk assessment process in construction projects because risk assessment is a requirement in most legislation and safety standards. A great majority of construction SMEs (Small and Medium Enterprises) are not familiar with risk assessment concepts and methods. In particular, SMEs are very likely to have difficulty finding the qualified personnel or time to carry out a proper risk assessment. The method introduced in this paper has some distinct features. The method introduces a new method of risk assessment, replacing the traditional definition of probabilities with control levels because they are easier to implement and yield more accurate risk scores. The method was practically applied on 22 construction SMEs. From the practical application, it was observed that the method was found to be user friendly and the SMEs found it easy to update their risk strategies during various construction stages in their projects. The proposed risk assessment method introduces a powerful and practical control level strategy which would develop a safer, healthier and more competitive workplace for construction SMEs.

Although they elaborate it differently, both Levinas and Deleuze appeal to the notion of rhythm as decisive for understanding art. Drawing on their analyses I discuss the work of several artists featured in a current exhibit showing at the Tate Britain, All Too Human: Bacon, Freud and a Century of Painting Life. In addition to Francis Bacon and Lucian Freud, I discuss the work of Paula Rego and Lynette Lydiam-Boakye. Vlad Ionescu suggests that a productive approach to writing about art after Deleuze and Guattari would be to inquire into 'how constellations of sensation modify our perceptions of the world' (2017, p. 22). I take up Ionescu's suggestion, but also recontexutalize it in order to offer a politicized account of how the exhibit is framed. At the same time I draw on feminist and race theory to discuss the work of Rego and Lydiam-Boakye, thus also recontextualizing Levinas's and Deleuze's analyses of art. The questions this paper addresses include: What makes these paintings work, and how do they function? How do their aspects and rubrics operate? What creates their rhythms? How do they operate as an assemblage?

The workshop 'Medium-term Outlook for the EU Agricultural Commodity markets' is an integral part of the intensive validation procedure of the results of the European Commission's report 'Prospects for EU agricultural markets and income'. It provides a forum for presentations on preliminary medium term projections of the most relevant EU agricultural commodity markets and discussing in-depth the EU prospects in a global context. This year the workshop was held on 22-23 October in Brussels. The workshop was jointly organised by the Joint Research Centre (JRC) and the Directorate-General for Agriculture and Rural Development (DG AGRI). Participants included policy makers, modelling and market experts from various countries, as well as stakeholders of the agri food industry. This document summarises the presentations and discussions on the macroeconomic and energy assumptions associated with this outlook, and on each of the EU agricultural markets addressed: biofuels, cereals and oilseeds, sweeteners, milk and dairy, meats and wine. Additionally this year challenges regarding international trade disputes, organic agriculture and climate change were also discussed. ; Published ; Proceedings of the October 2018 workshop

This article examines how the public organizational materiality of local health houses forms the social interaction of citizens with the health house, each other and the professionals. The establishment of local health houses provides a unique opportunity to study the importance of an organization's physical framework for the encounter between citizens and the public. The article is based on 22 citizen interviews and on-site observations of physical frameworks, organization of service and social interactions in 19 health houses. We show how the organization of receptions, the use of information objects and the interior design of health houses affect the citizens' social interaction in the health houses and their expectations to the meeting with the public in a concrete physical context. We find that the "locally based health services" invite citizens to more or less ritualized behavior depending on the physical and organizational framework. The article is based on a database and observation data, which are relatively rare in political science and public administration studies, and contributes to revitalizing the relatively limited micro-sociological literature of the importance of physical frameworks for public organization and management.