Penerapan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik (Sak Etap) (Studi Kasus pada CV. Citra Pandion Bernas di Kabupaten Solok)

This research of background overshadow by presentation of CV Citra Pandion Bernas financial statement. Which not yet according to is such as those which required by ZAK of ETAP which consist of balance, balance report, statement of changes in ekuitas, cash flow statement, and note of financial statement. While presented by financial statement is CV Citra Pandion Bernas only consisting of, profit report, capital statement and balance.Especial problem which studied in this research is how far CV Citra Pandion Bernas have applied ZAK of ETAP and also any kind of constraint faced by CV Citra Pandion Bernas in applying ZAK of ETAP. Target of research is to know how far CV Citra Pandion Bernas have applied ZAK of ETAP and also constraint any kind of faced by CV Citra Pandion Bernas in applying ZAK of ETAP. To reach the target of this research hence conducted by research qualitative use case study method (study case) with descriptive analysis technique of comparability.Result of research indicate that CV.CITRA Pandion Bernas have applied its financial statement pursuant to ZAK of ETAP but not yet fully, still many element which not yet according to ZAK of ETAP, that is earnings which do not be dissociated pursuant to between operating income and earnings outside effort which is obtained. All purchasing of supply grouped in burden account at balance report, ought to supply when only which have used taken as burden that is equal to 70% from supply value. natural constraint by CV.CITRA Pandion Bernas in applying CV.CITRA Pandion Bernas among others, existence of mistake of conducted by calculation is CV.CITRA Pandion Bernas. There no division of clear duty between area because owner at the same time become organizer of[is effort. Owner also have other effort to be developed so that do not too focus at one area of is effort. Lack of human resource owning ability in compiling financial statement because do not in supporting with background education of accountancy.Keyword: ZAK of ETAP, Financial Statement

"Better Safe than Sorry" - Individual Risk-free Pension Schemes in the European Union - Macroeconomic Benefits, the Mobile Working Citizen's Perspective and Why Nots

Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that allowing individual instead of collective pension building would greatly improve labour market flexibility and thus enhance the functioning of the monetary union. I argue that working citizens would benefit, for three reasons, from pension saving in a risk-free savings account. First, citizens would have a clear picture of the accumulation of their own pension savings throughout their working life. Second, they would pay hardly any extra costs and, third, once retired they would not be subject to the whims of government or other pension fund managers. This paper investigates the feasibility of individual pension building under various parameter settings by calculating the pension saved during a working life and the pension dis-saved after retirement. The findings show that there are no reasons why the European Union and individual member states should not allow individual risk-free pension savings accounts. This would have macroeconomic benefits and provide a solid pension provision that can enhance mobility, instead of engaging workers in different mandatory collective pension schemes that exist around in the European Union

Cell Fusion Reprogramming Leads to a Specific Hepatic Expression Pattern during Mouse Bone Marrow Derived Hepatocyte Formation In Vivo

The fusion of bone marrow (BM) hematopoietic cells with hepatocytes to generate BM derived hepatocytes (BMDH) is a natural process, which is enhanced in damaged tissues. However, the reprogramming needed to generate BMDH and the identity of the resultant cells is essentially unknown. In a mouse model of chronic liver damage, here we identify a modification in the chromatin structure of the hematopoietic nucleus during BMDH formation, accompanied by the loss of the key hematopoietic transcription factor PU.1/Sfpi1 (SFFV proviral integration 1) and gain of the key hepatic transcriptional regulator HNF-1A homeobox A (HNF-1A/Hnf1a). Through genome-wide expression analysis of laser captured BMDH, a differential gene expression pattern was detected and the chromatin changes observed were confirmed at the level of chromatin regulator genes. Similarly, Tranforming Growth Factor-β1 (TGF-β1) and neurotransmitter (e.g. Prostaglandin E Receptor 4 [Ptger4]) pathway genes were over-expressed. In summary, in vivo BMDH generation is a process in which the hematopoietic cell nucleus changes its identity and acquires hepatic features. These BMDHs have their own cell identity characterized by an expression pattern different from hematopoietic cells or hepatocytes. The role of these BMDHs in the liver requires further investigation

Theory of neutral and charged exciton scattering with electrons in semiconductor quantum wells

Electron scattering on both neutral ($X$) and charged ($X^-$) excitons in quantum wells is studied theoretically. A microscopic model is presented, taking into account both elastic and dissociating scattering. The model is based on calculating the exciton-electron direct and exchange interaction matrix elements, from which we derive the exciton scattering rates. We find that for an electron density of $10^9 {\rm cm}^{-2}$ in a GaAs QW at $T=5K$, the $X^-$ linewidth due to electron scattering is roughly twice as large as that of the neutral exciton. This reflects both the $X^-$ larger interaction matrix elements compared with those of $X$, and their different dependence on the transferred momentum. Calculated reflection spectra can then be obtained by considering the three electronic excitations of the system, namely, the heavy-hole and light-hole 1S neutral excitons, and the heavy-hole 1S charged exciton, with the appropriate oscillator strengths.Comment: 18 pages, 12 figure

La convivencia en los centros educativos de educación básica en Iberoamérica

La presente aportación recoge la visión de 46 especialistas de quince países iberoamericanos sobre las formas de entender y promover la convivencia escolar en los centros educativos de los distintos países. Sus aportaciones son un conjunto de descripciones, experiencias y valoraciones significativas y en relación al contexto considerado. Las aportaciones no buscan tanto radiografiar la temática a nivel teórico como presentar lo más significativo de cada realidad y las propuestas que, al respecto, se realizan. La orientación es claramente organizativa, si consideramos que una parte común de todas las aportaciones tiene que ver con las políticas de convivencia escolar, programas aplicados, aspectos organizativos a nivel de institución, experiencias significativas y retos para la mejora. Se cubre así y de nuevo un propósito fundamental de la Red AGE, como es el de fomentar el intercambio de experiencias, la promoción del conocimiento sobre administración y gestión educativa y la reflexión sobre la práctica de la gestión. La finalidad última es la de mejorar el funcionamiento de los centros educativos (y, a través de ellos, de los sistemas educativos), procurando sean de calidad y un instrumento para el cambio profesional y social

Observational, retrospective study of the effectiveness of 5-aminolevulinic acid in malignant glioma surgery in Spain (The VISIONA study)

Objective: To assess effectiveness of 5-aminolevulinic acid (5-ALA, Gliolan®) in patients treated for malignant glioma under typical daily practice conditions in Spain, using complete resection rate (CR) and progression free survival at 6 months (PFS6). Materials and methods: Retrospective review of data from 18 neurosurgery departments that were categorised as either using or not using 5-ALA. The study included adult patients with suspected malignant gliomas for whom the intended treatment plan included complete resection followed by radiotherapy and chemotherapy with temozolomide. Postoperative MRI and clinical data representing at least 6 months were required for inclusion. Rates of CR and PFS6 were compared between patients with 5-ALA treatment and those without. Results: The study included 251 evaluable cases. CR and PFS6 rates were significantly higher in the group of patients treated surgically with 5-ALA: CR, 67% versus 45%, P = .000; PFS6 for patients with grade IV tumours, 69% versus 48%; P = .002. The differences retained their significance and magnitude after adjusting for all covariates including age, functional status, and whether gliomas were located in eloquent areas. Conclusions: In this retrospective series, use of 5-ALA during habitual surgical procedures in Spain was associated with a higher complete resection rate for malignant glioma and increased PFS6 for grade IV glioma. Resumen: Objetivo: Evaluar la efectividad del ácido 5-aminolevulínico (5-ALA, Gliolan®) mediante la tasa de resecciones completas (RC) y supervivencia libre de progresión a los 6 meses (SLP6) en pacientes intervenidos quirúrgicamente de glioma maligno, en condiciones de práctica médica habitual en España. Material y métodos: Revisión retrospectiva en 18 servicios de neurocirugía, divididos en centros que usan habitualmente 5-ALA y centros que no. Se incluyó a pacientes adultos con sospecha de glioma maligno, en los que la intención de tratar incluyó resección completa y posterior radioterapia y quimioterapia con temozolomida. Era necesaria la existencia de resonancia magnética posquirúrgica y datos clínicos al menos durante 6 meses. Se comparó la diferencia entre pacientes con o sin 5-ALA en la tasa de RC y en la SLP6. Resultados: Se obtuvieron 251 casos evaluables. La tasa de RC y la tasa de SLP6 fueron significativamente mayores en el grupo de pacientes operados con 5-ALA: RC, 67% frente a 45%, p = 0,000, y SLP6 en el caso de los gliomas de grado IV, 69% frente a 48%; p = .002. Estas diferencias se mantuvieron relevantes y significativas tras ajustarlas por todas las covariables estudiadas, que incluyeron edad, estado funcional y localización en área elocuente o no. Conclusiones: En esta serie retrospectiva, el uso de 5-ALA en la cirugía del glioma maligno en la práctica habitual en España se asoció a un incremento en la tasa de resecciones completas y, en el caso de los gliomas de grado IV, a un incremento en la supervivencia libre de progresión a los 6 meses. Keywords: Malignant glioma, Glioblastoma, 5-Aminolevulinic acid, Progression free survival, Complete resection, Fluorescence image-guided surgery, Palabras clave: Glioma maligno, Glioblastoma, Ácido 5-aminolevulínico, Supervivencia libre de progresión, Extirpación completa, Cirugía guiada con fluorescenci

Estudio observacional retrospectivo sobre la efectividad del ácido 5-aminolevulínico en la cirugía de los gliomas malignos en España (Estudio VISIONA)

Resumen: Objetivo: Evaluar la efectividad del ácido 5-aminolevulínico (5-ALA, Gliolan®) mediante la tasa de resecciones completas (RC) y supervivencia libre de progresión a los 6 meses (SLP6) en pacientes intervenidos quirúrgicamente de glioma maligno, en condiciones de práctica médica habitual en España. Material y métodos: Revisión retrospectiva en 18 servicios de neurocirugía, divididos en centros que usan habitualmente 5-ALA y centros que no. Se incluyó a pacientes adultos con sospecha de glioma maligno, en los que la intención de tratar incluyó resección completa y posterior radioterapia y quimioterapia con temozolomida. Era necesaria la existencia de resonancia magnética posquirúrgica y datos clínicos al menos durante 6 meses. Se comparó la diferencia entre pacientes con o sin 5-ALA en la tasa de RC y en la SLP6. Resultados: Se obtuvieron 251 casos evaluables. La tasa de RC y la tasa de SLP6 fueron significativamente mayores en el grupo de pacientes operados con 5-ALA: RC, 67% frente a 45%, p = 0,000, y SLP6 en el caso de los gliomas de grado IV, 69% frente a 48%; p = 0,002. Estas diferencias se mantuvieron relevantes y significativas tras ajustarlas por todas las covariables estudiadas, que incluyeron edad, estado funcional y localización en área elocuente o no. Conclusiones: En esta serie retrospectiva, el uso de 5-ALA en la cirugía del glioma maligno en la práctica habitual en España se asoció a un incremento en la tasa de resecciones completas y, en el caso de los gliomas de grado IV, a un incremento en la supervivencia libre de progresión a los 6 meses. Abstract: Objective: To assess effectiveness of 5-aminolevulinic acid (5-ALA, Gliolan®) in patients treated for malignant glioma under typical daily practice conditions in Spain, using complete resection rate (CR) and progression free survival at 6 months (PFS6). Material and methods: Retrospective review of data from 18 neurosurgery departments that were categorised as either using or not using 5-ALA. The study included adult patients with suspected malignant gliomas for whom the intended treatment plan included complete resection followed by radiotherapy and chemotherapy with temozolomide. Postoperative MRI and clinical data representing at least 6 months were required for inclusion. Rates of CR and PFS6 were compared between patients with 5-ALA treatment and those without. Results: The study included 251 evaluable cases. CR and PFS6 rates were significantly higher in the group of patients treated surgically with 5-ALA: CR, 67% versus 45%, p=.000; PFS6 for patients with grade IV tumours, 69% versus 48%; p=.002. The differences retained their significance and magnitude after adjusting for all covariates including age, functional status, and whether gliomas were located in eloquent areas. Conclusions: In this retrospective series, use of 5-ALA during habitual surgical procedures in Spain was associated with a higher complete resection rate for malignant glioma and increased PFS6 for grade iv glioma. Palabras clave: Glioma maligno, Glioblastoma, Ácido 5-aminolevulínico, Supervivencia libre de progresión, Extirpación completa, Cirugía guiada con fluorescencia, Keywords: Malignant glioma, Glioblastoma, 5-aminolevulinic acid, Progression free survival, Complete resection, Fluorescence image-guided surger