scholarly journals PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN TERHADAP ORIENTASI EFISIENSI, PENDELEGASIAN WEWENANG, PENGENDALIAN AKUNTANSI DAN KINERJA MANAJER

2012 ◽  
Vol 16 (3) ◽  
pp. 313
Author(s):  
Muntu Abdullah ◽  
Arsono Laksmana
Keyword(s):  
Significant Relationship ◽  
Positive Relationship ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Significant Positive Relationship ◽  
Delegation Of Authority ◽  
Endogenous Variables ◽  
Manager Performance ◽  
Efficiency Orientation ◽  
Perceived Environmental Uncertainty

The aim of this study is to empirically test the influence of the perceived environmental uncertainty on the efficiency orientation, delegation of authority, accounting controls and manager performance of the airlines corporations of scheduled domestic passengers in Indonesia. The present research is an explanatory research because the focus is to find out causal relationship between the exogenous and endogenous variables. Data were collected using the survey through questionnaires, which were sent directly by post. To speed up data collection, each district manager was contacted by the district office telephone. The data were also obtained from the airline magazine from district offices of each company in Surabaya. The research results have showed that there is a significant positive relationship between exogenous variables of the perceived environmental uncertainty on the endogenous variables of the efficiency orientation. There is no significant relationship between the perceived environmental uncertainty and the delegation of authority. There is no significant relationship between the perceived environmental uncertainty and suitability of accounting controls. There is a significant positive relationship between delegation of authority and manager performance. There is a significant and positive relationship between the suitability of accounting controls and manager performance. Efficiency orientation can act as variable that mediates relationship between the perceived environmental uncertainty and the delegation of authority and suitability of accounting control. The findings of this study are expected to contribute to the development of contingency theory in management accounting perticularly in the manager behavior in using management accounting information. 

Total Dissolved Solids as a Predictor of Lake Biomass and Productivity

1983 ◽  
Vol 40 (1) ◽  
pp. 92-95 ◽  
Author(s):  
E. E. Prepas
Keyword(s):  
Chlorophyll A ◽  
Significant Relationship ◽  
Positive Relationship ◽  
Biomass Productivity ◽  
Total Dissolved Solids ◽  
Fish Production ◽  
Dissolved Solids ◽  
Significant Positive Relationship ◽  
Morphoedaphic Index ◽  
Shield Lakes

Total dissolved solids (TDS) and chlorophyll a were not related in 25 lakes which were all off the Precambrian Shield. Both on-shield and off-shield lakes were included in the previous reports which showed a significant relationship between TDS and productivity. When data from on-shield and off-shield lakes were analyzed separately, there was no significant positive relationship between TDS and lake biomass or productivity. It was also shown that mean depth ([Formula: see text]) was as good a predictor of fish production as the TDS: [Formula: see text] ratio, the morphoedaphic index.Key words: TDS, biomass, productivity, morphoedaphic index, chlorophyll a, lakes

scholarly journals Factores clave en el éxito de las empresas agrarias: El caso de las cooperativas hortofrutícolas en España

Tendencias ◽  
2015 ◽  
Vol 16 (2) ◽  
pp. 164 ◽  
Author(s):  
Vanessa Campos-Climent ◽  
Joan Ramon Sanchis-Palacio
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Significant Relationship ◽  
Positive Relationship ◽  
Financial Information ◽  
Fruit And Vegetables ◽  
Organizational Size ◽  
Significant Positive Relationship ◽  
And Performance

El tamaño es una variable contingente que puede influir en los resultados de las empresas. En este trabajo se pretende contrastar la existencia o no de una relación significativa entre tamaño y resultados empresariales de las empresas agrarias, en particular de las cooperativas hortofrutícolas españolas. Para ello, se realiza un estudio empírico en base a la información económica y financiera obtenida de los registros oficiales de las cooperativas agrarias dedicadas a la comercialización de frutas y hortalizas sobre el cual se ha aplicado un análisis de regresión. El estudio demuestra que no existe una relación significativa positiva entre los resultados empresariales y el tamaño de este tipo de entidades, por lo que se puede afirmar que la capacidad competitiva de una empresa agraria depende de su propia capacidad de gestión y no de un factor de contingencia como el tamaño. ABSTRACTSize is a contingency variable that can influence firms’ performance. This study aims to contrast whether exists or not a significant relationship between organizational size and performance in agrifood firms, particularly in the case of Fruit and Vegetables Cooperatives in Spain. Therefore, an applied empirical study using regression analysis is carried out from economic and financial information of such companies obtained from official registers. The study shows that there is not a significant positive relationship between performance and size for such type of firms. RESUMOO tamanho da cota é uma variável que pode influenciar os resultados das empresas. Este trabalho tem como objetivo contrastar a existência de uma relação significativa entre tamanho e desempenho dos negócios das empresas agrícolas, em especial as cooperativas hortícolas espanhóis. Para fazer isso, um estudo empírico é realizado com base em informações obtidas dos registros oficiais das cooperativas agrícolas que se dedicam à comercialização de frutas e legumes de informação económica e financeira sobre a qual foi aplicada uma análise de regressão. O estudo mostra que há uma relação positiva e significativa entre o desempenho da empresa e do tamanho de tais instituições, para que possamos dizer que a competitividade de uma empresa agrícola depende da sua própria capacidade de gestão e não um fator contingência como tamanho.

Morphological characteristics basis of resistance in Linseed (Linum usitatissimum L.) for bud fly (Dasyneura lini Barnes) in Central Uttar Pradesh

2019 ◽  
Vol 4 (02) ◽  
pp. 152-162
Author(s):  
Rishi Pal ◽  
Y. P. Malik
Keyword(s):  
Significant Relationship ◽  
Linum Usitatissimum ◽  
Positive Relationship ◽  
Morphological Characteristics ◽  
Uttar Pradesh ◽  
Flower Colour ◽  
Significant Positive Relationship ◽  
Flowering Duration ◽  
Linum Usitatissimum L ◽  
Germplasm Line

A field experiment conducted for screened 288 elite gen pool of linseed against bud fly infestation at Kanpur, India during rabi 2011-12 and 2012-13. The flowering duration showed significant positive relationship (r=0.9278 and 0.9368) with bud infestation. The maximum flowering duration 32.80 and 31.44 days was recorded on variety A-44 with highest bud infestation of 62.29 and 69.99 percent during respective years against variety C-C-1-2 which had a shortest flowering duration of 8.80 and 12.94 days with the minimum 16.38 and 14.30 percent bud fly infestation. The sepal thickness negative highly significant relationship (r=--0.7224) with bud infestation. The resistant germplasm line maximum sepal thickness (0.49 mm) had relative minimum bud infestation (6.88%) while minimum sepal thickness (0.24 mm) with maximum bud infestation(65.11%), plant height, flower colour did not show significance in bud fly resistance, whereas, flowering duration bud as well as sepal thickness showed significant impact.

scholarly journals Hubungan Antara Penguasaan Sintaksis Dan Penguasaan Nahwu Terhadap Kemampuan Menulis Teks Bahasa Arab Pada Mahasiswa Jurusan Pendidikan Bahasa Arab IAIN Pontianak

2018 ◽  
Vol 3 (1) ◽  
pp. 51-74
Author(s):  
Midyan Surya Ishak
Keyword(s):  
Significant Relationship ◽  
Positive Relationship ◽  
Writing Skills ◽  
Student Writing ◽  
Education Department ◽  
P Values ◽  
Writing Ability ◽  
Significant Positive Relationship ◽  
Logical Language ◽  
Parameter Coefficient

The background of this study is lack of understanding student with Arabic thesis produced by students of Arabic Education department in IAIN Pontianak FTIK. Those problems arise because of the low understanding of the logical language rules between Arabic and Indonesian. This study was analyzed by calculating path analysis. Based on the results of the analysis, it can be concluded that: 1) there is no significant relationship between syntactic mastery and mastery of students majoring in PBA, path parameter coefficient between syntax and mastery of nahwu science of -0.148 with T-Statistics of 0.868 and P-Values amounting to 0.387, because P> 0.05, 2) there is a significant positive relationship between syntactic mastery and the ability to write Arabic student text because the path parameter coefficient value between the two variables is 0.524 with a T-statistic value of 3.626 and P-Values ​​of 0 00, because P <0.05, 3) there was an insignificant relationship between the mastery of nahwu and the ability to write Arabic student text because it obtained the path parameter parameter coefficient between the two variables of 0.214 with a T-Statistical value of 1.2229 and P-Values ​​of 0.221 , because P> 0.05, 4) there is a significant relationship between mastery of sint simultaneous axis with mastery of student writing skills because the total effect of Syntax mastery together with the influence of mastery variables on writing ability is 0.493 with T statistic of 3.197 with P-Values ​​level of 0.002, because P-Values ​​is <0.05, then H0 is rejected.

scholarly journals Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
Alfred E. Seaman ◽  
John J. Williams
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Industrial Firms ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Improved Performance ◽  
Primary Hypothesis ◽  
Perceived Environmental Uncertainty

<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.<span style="mso-spacerun: yes;">&nbsp; </span>Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change&ndash;performance relationship.<span style="mso-spacerun: yes;">&nbsp; </span>Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.<span style="mso-spacerun: yes;">&nbsp; </span>Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.<span style="mso-spacerun: yes;">&nbsp; </span>When PEU is low, a &lsquo;defensive&rsquo; pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an &lsquo;aggressive&rsquo; pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.</span></span></p>

An empirical investigation of strategic management accounting in hotels

2015 ◽  
Vol 27 (5) ◽  
pp. 756-767 ◽  
Author(s):  
Odysseas Pavlatos
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Organizational Factors ◽  
Survey Method ◽  
Content Type ◽  
Strategic Management Accounting ◽  
Historical Performance ◽  
Perceived Environmental Uncertainty ◽  
The Relationship

Purpose – The purpose of this paper is to investigate the relationship between contextual factors, strategic management accounting (SMA) and historical performance in hotels. Design/methodology/approach – An empirical survey was conducted on a sample of 106 leading hotels in Greece. Findings – The analysis of the survey data indicates that seven contingent factors affect SMA usage in hotels: The seven factors are perceived environmental uncertainty, structure, quality of information system (IS) information, organizational life cycle stage, historical performance, strategy and size. The findings also indicate that lagging performance affects SMA and that this effect is moderated by the perceived environmental uncertainty. Research limitations/implications – Some of the limitations are inherent to the survey method used, such as the use of perceptual measures and the potential of common method bias. Data were collected from the Greek hospitality industry, and consequently, the results may be generalizable only to that population. Practical implications – The accounting professionals and hotel managers will also be benefited, as the study aims to identify the most relevant SMA tools adopted in the hotel industry, as well as the relationship between these tools and other external and organizational factors. Originality/value – This research adds to the current knowledge in management accounting system design in hotels. This paper increases the understanding as to why hotels are more likely to implement SMA. The results provide the first empirical evidence of the relation between SMA usage, organizational factors, external factors and historical performance in hotels.

scholarly journals The Relation between Diabetes-Related Distress and Glycemic Control

QJM ◽  
2020 ◽  
Vol 113 (Supplement_1) ◽  
Author(s):  
M S Hamed ◽  
N A Ibrahim ◽  
H M Ali ◽  
C G Kheir
Keyword(s):  
Blood Glucose ◽  
Glycemic Control ◽  
Significant Relationship ◽  
Positive Relationship ◽  
Fasting Blood Glucose ◽  
Diabetes Distress ◽  
Diabetic Patients ◽  
Significant Relation ◽  
Emotional Burden ◽  
Significant Positive Relationship

Abstract Background Diabetes Distress is the understandable sense of burden or defeat that may occasionally punctuate the diabetic patient life. Also, Diabetes distress (DD) refers to the unique, often hidden emotional burdens and worries that are part of the spectrum of patient experience when man-aging a severe demanding chronic disease like diabetes. Objectives is to assess the relationship between Diabetes-related distress (using a Diabetes Distress Screening Scale) and the glycemic control (using A1C) and inflammation (using hs-CRP) in diabetic patients. Patients and Methods This study is a cross sectional study which had been carried out in outpatient clinic of endocrinology department of El Agouza Police Hospital during the period between June 2017 to June 2018.The study was done on 350 Type2 Diabetic patients.BMI,Wist/Hip Ratio, Fasting blood glucose,Post prandial blood glucose,HbA1c,hs-CRP,Creatinin,BUN,SGPT and SGPT were done to the patients, also Diabetes Distress Screening Scale Quastionnaire was completed by the patients. Results In this study we found that there is a highly significant positive relationship between HbA1c and both Fasting Blood Glucose and Post Prandial Blood Glucose. Also,there was a highly significant positive relationship between CRP and Fasting Blood Glucose while there was a non significant relationship between CRP and Post Prandial Blood Glucose.Fasting blood glucose and Post Prandial Blood Glucose showed a highly significant positive relationship with Total DDS score, Emotional burden and Physician realted distress, and showed non significant relationship with Regimen related distress and interpersonal distress.As regard the relation between HbA1c and Total DDS score, there was a highly significant positive relationship between them and also highly significant positive relationship between HbA1c and Emotional burden and physician related distress, but there was non significant relation between HbA1c and Regimen related distress and interpersonal distress. There was highly significant positive relationship between CRP and Total DDS score and also emotional burden, and there was significant positive relationship between CRP and Regimen related distress, and non significant relation between CRP and physician related distress and interpersonal distress. Conclusion In this study 350 type 2 diabetic patients were included. 55 diabetic patients show moderate distress with a highly significant relationship with the glycemic control (HbA1c) and significant relationship with CRP. In this age and sex were non significant factors while duration of diabetes, BMI and Wist-hip ratio show significant relation with HbA1c which reflect the glycemic control.

scholarly journals Problems faced by the bean farmer in selected areas of Pabna district in Bangladesh

2018 ◽  
Vol 5 (1) ◽  
pp. 11-18
Author(s):  
Mohammad Zamshed Alam ◽  
Md Shariful Islam ◽  
Muhammad Humayun Kabir
Keyword(s):  
Correlation Analysis ◽  
Significant Relationship ◽  
Positive Relationship ◽  
Family Income ◽  
Negative Relationship ◽  
Farm Size ◽  
Interview Schedule ◽  
Significant Positive Relationship ◽  
Organizational Participation ◽  
Significant Negative Relationship

The major purposes of the study were to determine the extent of the problem faced by the farmers in bean cultivation and to explore the relationships between bean farmers’ selected characteristics with their problem faced. The study was conducted in four villages of two unions under Atghoria upazilla of Pabna District. Data were collected from a random sample of 106 bean farmers by using an interview schedule during 15 Dec, 2017 to 15 Jan, 2018. The highest proportion (71.70 percent) of the farmers faced medium overall problem in bean production, while 16.04 percent faced high and 12.26 percent faced low problem. Problem faced in non-availability of pesticides ranked 1st and this was followed by non-availability of fertilizers, lack of capital so on and least one lack of irrigation in bean cultivation ranked 28th. Correlation analysis indicated that education, training exposure, organizational participation, extension media contact and farmers’ knowledge had significant negative relationship with their problem faced. Age had significant positive relationship with their problem faced while family members, farm size, annual family income, bean cultivation area, and credit received by the farmers had no significant relationship with their problem faced. Overwhelming (87.74) majority of bean farmers faced medium to high problems therefore, it may be said that problem faced by the farmers in bean cultivation is a serious issue to be addressed to maximize bean production.Res. Agric., Livest. Fish.5(1): 11-18, April 2018

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