Pengembangan dan Pemanfaatan Informasi Kinerja untuk Penganggaran di Instansi Pemerintah D.i. Yogyakarta Ditinjau dari Dukungan Internal dan Eksternal Serta Kapabilitas Teknis

This research concerns technical factors and political factors as variablesinfluencing the work performance measurement development as well as theutilization of performance information in budgeting, both directly and indirectly.It uses sample chosen by random sampling system, consisting of 316 executiveswith the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta,Indonesia. These executives are the official leaders appointed by the government.The research attempts to test and confirm whether such factors are consistentlyinfluential toward work performance measurement development and utilization ofperformance information in budgeting as conducted by the previous studies. Basedon the results, the influence significantly toward work performance measurementdevelopment and utilization of performance information in budgeting, both directlyand indirectly. In addition, the information system capability, incapability ofexplaining and assessing performance metrics (as technical factors) do notinfluence either directly nor indirectly both work performance measurementdevelopment and utilization of performance information in budgeting in budgeting.Yet, another technical factor, that is, technical knowledge has significant influencetoward work performance measurement development in budgeting. These findingsshow that the change into performance measurement-based budgeting is influencedby the regional government's internal and external support, external participationssuch as society for escorting the regional government officials for facing thebudgeting system change.Keywords: political and technical factors, information system capability,incapability of explaining and evaluating performance metrics,performance measurement development, performance informationutilizatio

ein Beitrag zur Didaktik der Kryptologie

We report on experiments on the time of factorization of semiprimes (i.e., products of two primes) using the systems ''Sage'' and ''CrypTool''. With some exceptions the time grows exponentially with the length of the semiprimes - as expected. Using the quadratic sieve implemented in CrypTool 2, we could factorize the number RSA-100, a 100-decimal-digits semiprime, on our laptop in less than eight and a half hours

ein Beitrag zur Didaktik der Algebra und Kryptologie

Eines der zur Zeit schnellsten Verfahren zur Faktorisierung ganzer Zahlen ist das ``Quadratische Sieb'' (engl. ``quadratic sieve factorization method''), das 1981 von Carl Pomerance entwickelt wurde. Wir beschreiben im Folgenden die Basisversion des Quadratischen Siebs sowie die Variante des Quadratischen Siebs mit mehrfachen Polynomen, das sogenannte ``Multiple Polynomial Quadratic Sieve'' MPQS, das unabhängig von J. Davis und D. Holdridge bzw. P. Montgomery gefunden wurde. Bei der Darstellung der Verfahren orientieren wir uns an [Buchmann 2010], [Crandall & Pomerance 2005], [Esslinger et al. 2011], [Pomerance 1996], 'Quadratisches Sieb' in [Wikipedia de] und 'quadratic sieve' in [Wikipedia en]

Hubungan Aspek Power, Penerapan Sistem Pengendalian Administratif, Akuntabilitas, Dan Efisiensi Program Jaminan Kesehatan

This study aims to investigate the effect of various aspects of power on administrative control system implementation, i.e. the Standard Operating Procedure (SOP) of a local health insurance program, as well as on its organizational consequences in the form of accountability and efficiency. The sequential explanatory strategy of mixed methods research is then used. Data from 86 physicians of 7 local public hospitals in Bali Province collected through survey using self-report questionnaires at quantitative stage and the transcript of an interview process conducted on qualitative stage was analyzed using Partial Least Square (PLS) and descriptive statistical technique, respectively. The results show that external pressure in the form of legal requirements significantly influences this type of administrative control system implementation. Moreover, the implementation of administrative control system is also shown to have a positive impact on accountability, while accountability itself displays full mediating effect on the positive relationship between the implementation of administrative control systems and efficiency.Keywords: power, administrative control system implementation, accountability, efficiency, mixed-method research---Studi ini bertujuan untuk menginvestigasi pengaruh berbagai aspek derajat kekuatan (power) terhadap penerapan sistem pengendalian administratif, berupa Standard Operational Procedure (SOP) suatu program jaminan kesehatan berskala lokal, serta konsekuensi-konsekuensi keorganisasian yang dapat dihasilkan dalam bentuk akuntabilitas dan efisiensi. Studi ini menggunakan metode penelitian campuran (mixed-method research) dengan strategi eksplanatoris sekuensial. Pada tahapan kuantitatif, data dari 86 orang dokter pada 7 Rumah Sakit Umum Daerah se-Provinsi Bali yang dikumpulkan melalui survei kuesioner dianalisis menggunakan teknik Partial Least Square (PLS). Selanjutnya, hasil transkrip proses wawancara yang dilakukan pada tahapan kualitatif dianalisis secara deskriptif. Hasil studi menunjukkan bahwa tekanan eksternal berupa peraturan-peraturan hukum berpengaruh signifikan terhadap penerapan sistem pengendalian administratif. Di sisi lain, penerapan sistem pengendalian administratif juga terbukti memiliki pengaruh positif terhadap akuntabilitas, sementara akuntabilitas menampilkan pengaruh mediasi penuh terhadap hubungan positif antara penerapan sistem pengendalian administratif dan efisiensi

Wavelength dependent ac-Stark shift of the 1S0 - 3P1 transition at 657 nm in Ca

We have measured the ac-Stark shift of the 4s2 1S0 - 4s4p 3P1 line in 40Ca for perturbing laser wavelengths between 780 nm and 1064 nm with a time domain Ramsey-Borde atom interferometer. We found a zero crossing of the shift for the mS = 0 - mP = 0 transition and \sigma polarized perturbation at 800.8(22) nm. The data was analyzed by a model deriving the energy shift from known transition wavelengths and strengths. To fit our data, we adjusted the Einstein A coefficients of the 4s3d 3D - 4s4p 3P and 4s5s 3S - 4s4p 3P fine structure multiplets. With these we can predict vanishing ac-Stark shifts for the 1S0 m = 0 - 3P1 m = 1 transition and \sigma- light at 983(12) nm and at 735.5(20) nm for the transition to the 3P0 level.Comment: 8 pages, 5 figures, 2 table

Hüperfenüülalanineemiad ja seotud neurofüsioloogilised häired

Väitekirja elektrooniline versioon ei sisalda publikatsiooneÜks sagedasemaid ainevahetushaigusi on fenüülketonuuria (FKU), mille puhul muutuvad toksiliseks toiduvalgust saadav aminohappe fenüülalaniini (Phe) ülehulk ja selle lagundamise kõrvalsaadused. FKU tõttu tekkivad vaimsed ja füüsilised puudused on välditavad, kui sellega patsient saab varakult valguvaesele dieetravile koos Phe-vaba asendusseguga. Vastsündinuid sõeluuritakse FKU suhtes Eestis alates 1993. aastast. Selgus, et 94 Eesti PKU patsiendi seas on väga kõrge geneetiline homogeensus: tervelt 80,4% kõigist haigusega alleelidest on PAH geeni variandiga Arg408Trp; kokku leidus Eestis 17 erinevat patogeenset varianti. Nii kõrge homogeensus kajastub ka fenotüübis: 87%-l on klassikaline FKU madala Phe taluvusega. FKU sagedus Eestis on 1 : 6700 sünni kohta. Paljude Eesti FKU patsientide suguvõsa pärineb Lõuna- ja Kagu-Eestist. Eesti rahvusgruppide seas ei erine FKU sagedus ega alleelne jaotus. Eesti PKU patsientide dieetravi on jälgitav vereanalüüside kaudu, mille vastused talletatakse SA TÜK laboriinfosüsteemis. Varases lapseeas FKU patsientidel suudab enamus perekondi hoida Phe taset dieedi abil ettenähtud piirides, kuid algkoolieas on juba üle poolte patsientide analüüside mediaanväärtus soovituslikust kõrgem. Murdeeas olukord veidi paraneb ja jääb sarnaseks ka täiskasvanutel. Ka teistes riikides on täheldatud sellist tendentsi. Kõrge Phe tase võib tuleneda ka Phe lagundamise kofaktori tetrahüdrobiopteriini (BH4) puudulikkusest. BH4 häired on PKU-st palju haruldasemad ja enamasti raskema kuluga ja keerulisemad ravida. Eestis sündis 1991. aastal BH4 taastamise häirega laps, kellel diagnoositi DHPR puudulikkus, kuid seni ei õnnestunud tsütogeneetiliselt ega Sanger sekveneerimisega leida haiguse molekulaarset põhjust. Lahenduseni viis genoomi sekveneerimine, mis võimaldas leida senitundmatu 9,1 Mb suuruse inversiooni 4. kromosoomis, mis katkestas DHPR ensüümi tootva geeni. Teadaolevalt pole seni leitud nii suurt haigusseoselist struktuurset varianti genoomis.One of the most common inherited metabolic disorders is phenylketonuria (PKU), a condition where excess phenylalanine (Phe) contained in dietary protein, and its metabolites, become toxic. Mental and physical disabilities can be avoided by early low-protein dietary treatment with Phe-free protein substitution. In Estonia, newborns are screened for PKU since 1993. Very high homogeneity among 94 Estonian PKU patients was revealed: 80.4% of all the affected alleles carry the Arg408Trp variation in the PAH gene; 17 different pathogenic alleles were found. This homogeneity is reflected in phenotype: 87% of the patients have classical PKU with low Phe tolerance. The incidence of PKU in Estonia is 1 in 6700 newborns. The pedigree of many Estonian PKU patients can be traced to South or South-East Estonia. The incidence and allelic distribution of PKU does not differ among ethnic groups in Estonia. The treatment of Estonian PKU patients can be traced by the records of the blood sample analyses in the LIMS of Tartu University Hospital. In early childhood, most of the families manage to keep the Phe levels in recommended range with diet. In elementary school, the median results of more than half of the patients’ analyses exceed the recommended level. In adolescence, the situation somewhat improves and remains similar in adulthood. The tendency has been observed also in other countries. High levels of Phe may be caused also by the deficiency of tetrahydrobiopterin (BH4), a cofactor in Phe metabolism. The disorders of BH4 are rare, usually more complicated, and more difficult to treat. In 1991, a child with a disorder in BH4 regeneration was born, who was diagnosed with DHPR deficiency, but neither cytogenetic methods, nor Sanger sequencing could reveal the molecular cause. Now, by genome sequencing, an unknown inversion of 9.1 Mb in chromosome 4 was revealed, which interrupted the gene coding the DHPR enzyme. No so large pathogenic structural variant in genome has been reported.https://www.ester.ee/record=b533139

The Impact of the Abolition of tax credit on ex-dividend day abnormal returns in the united kingdom (uk) market

The ex-dividend day returns are composed of the capital gains component and the dividends component. This study mainly examines the relationship between the 1997 abolition of the tax-credit and the ex-dividend day abnormal stock returns in the UK market (London Stock Exchange). The 1997 abolition of the tax credit on dividend effectively reduced the income of pension funds and other tax-exempt shareholders who had a strong preference for dividends. This study finds that the ex-day abnormal returns (AR) declined from +0.0580 percent during the pre-abolition periods to -0.1459 percent during the post-abolition periods. This decline is statistically significant with a t-value of 2.0431. From these results it would appear that the ex-dividend day AR changed following the 1997 abolition of tax credits on dividends. Moreover the comparison tests of ex-day drop-off ratios between pre-and post-abolition periods show that drop-off ratios for all dividend yield groups increased significantly from 0.519 in the pre-abolition periods to 0.574 over the post-abolition periods with a t-value of 2.183. Thus, the decrease on ex-day AR was further supported by a significant increase in the average price-drop to dividend ratios.The decline in the ex-day AR for the post-abolition periods seems to be driven primarily by quintile 5 (the highest dividend yield quintile). Quintile 5 exhibits strong dividend preference and this preference is likely caused  by the  imputation system that provides a tax advantage to the tax exempt shareholders. This finding appears to suggest that the highest dividend yield securities are likely to be held by tax-exempt investors such as pension funds that were affected by the abolition of the tax credits on dividend

The Response of Corporate Dividend Policy to The Abolition of Tax Credit in the United Kingdom (U.K.)

By abolishing the tax credit on dividends received by tax-exempt financial institutions in 1997, the effective rate of tax for share-holders such as pension funds increases significantly, and the tax preference for dividends is significantly reduced. The tax-exempt shareholders mainly consist of pension funds and insurance companies with respect to their pension business. This tax-exempt community is the most influential shareholders in many U.K. companies, and their tax preference for dividends may have an important impact on corporate dividend policy.The objective of this study is to examine whether the aggregate dividend payment changes following the 1997 abolition of the tax credit. Using aggregate data in time series from 1974 to 1999, this study finds that the percentage of forecast error in Lintner’s model does not change significantly between the pre- and post-abolition periods. Hence, there is no evidence that aggregate dividend payment decreases following the abolition of tax credit. This could be interpreted that the aggregate sample of U.K. firms indicates a little intention of changing their dividend policies in response to the abolition of tax credit.This study also investigates whether individual U.K. companies respond to the 1997 abolition of tax-credit. The test results show that the majority of companies in the sample do not change their dividend policies after the abolition of tax credit. It is possible that companies are reluctant to cut their dividend payment since the existing dividend payout could be sustained in the long-run. They also avoid sending negative signals to the market. Thus, companies typically chose to keep a dividend level relatively stable following the tax change in 1997. Only the minority of the U.K. companies experience a decline in their dividend payment. This evidence supports the hypothesis that the abolition of tax credit on dividends results in a decrease in aggregate dividend payment in order to satisfy a tax clientele

Challenges of analysing stochastic gene expression in bacteria using single-cell time-lapse experiments.

Stochastic gene expression causes phenotypic heterogeneity in a population of genetically identical bacterial cells. Such non-genetic heterogeneity can have important consequences for the population fitness, and therefore cells implement regulation strategies to either suppress or exploit such heterogeneity to adapt to their circumstances. By employing time-lapse microscopy of single cells, the fluctuation dynamics of gene expression may be analysed, and their regulatory mechanisms thus deciphered. However, a careful consideration of the experimental design and data-analysis is needed to produce useful data for deriving meaningful insights from them. In the present paper, the individual steps and challenges involved in a time-lapse experiment are discussed, and a rigorous framework for designing, performing, and extracting single-cell gene expression dynamics data from such experiments is outlined