ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

Inventory is a large asset owned by the company. Large investments invested in the form of inventory willcause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventoryis very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays animportant role in the arrangement of avoiding the repatriation of the company's wealth, especiallyinventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is becausethe inventory post has a considerable influence in the financial statements, which is in the balance sheetand in determining the price of inventory in the income statement. The problem in the research is how todesign good documents, records, and procedures related to the inventory accounting system ofmerchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multipositions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li JayaKupang. The results showed that the inventory accounting information system at UD. Li Jaya hasweaknesses in terms of inventory recording undone because of the limited educational background of theexisting workforce and in terms of its internal controls that have not been effective. The obstacles faced byUD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that isno recording at all in the warehouse section. The inventory accounting information system at UD LiJaya Kupang must have its own recording administration, so that employees do not record bythemshelves. Keywords : Inventory, Intenal Control, Inventory Accounting Information Syste

Hubungan antara Motivasi dan Self-regulated Learning Siswa Selama Pembelajaran Jarak Jauh di Kota Kupang

Penerapan  pembelajaran  jarak  jauh  di  sekolah-sekolah  merupakan  hal  baru  bagi siswa dan guru, butuh waktu bagi siswa dan guru untuk beradaptasi. Keberhasilan pelaksanaan pembelajaran jarak jauh dipengaruhi oleh banyak faktor. Beberapa faktor yang mempengaruhi adalah motivasi dan self regulated learning. Penelitian ini bertujuan untuk mengetahui hubungan antara motivasi dengan self regulated learning siswa selama pembelajaran jarak jauh di kota kupang. Penelitian ini berjenis korelasional dengan pendekatan kuantitatif. Instrumen penelitian menggunakan kuesioner self regulated learning Jansen et al., (2017) dan kuesioner motivasi Garcia (1996). Responden dalam penelitian ini berjumlah 178 siswa di kota Kupang yang berasal dari jenjang pendidikan Sekolah Dasar, Sekolah Menengah Pertama, dan Sekolah Menengah Atas. Teknik analisis data menggunakan korelasi product moment. Hasil penelitian menunjukkan bahwa terdapat hubungan signifikan dan positif antara motivasi dengan self regulated learning dengan besar koefisien korelasi 0.780. Uji  koefisien  determinasi  menunjukkan  motivasi menjadi prediktor self regulated learning sebesar 0.608 atau 60,8%. Penelitian ini menyimpulkan bahwa terdapat hubungan antara motivasi dengan self regulated learning siswa selama pembelajaran jarak jauh di kota kupang

Nonlinear evolution of dark matter and dark energy in the Chaplygin-gas cosmology

The hypothesis that dark matter and dark energy are unified through the Chaplygin gas is reexamined. Using generalizations of the spherical model which incorporate effects of the acoustic horizon we show that an initially perturbative Chaplygin gas evolves into a mixed system containing cold dark matter-like gravitational condensate.Comment: 11 pages, 3 figures, substantial revision, title changed, content changed, added references, to appear in JCA

Modelling the Quality of Bathing Waters in the Adriatic Sea

The aim of this study is to develop a relocatable modelling system able to describe the microbial contamination that affects the quality of coastal bathing waters. Pollution events are mainly triggered by urban sewer outflows during massive rainy events, with relevant negative consequences on the marine environment and tourism and related activities of coastal towns. A finite element hydrodynamic model was applied to five study areas in the Adriatic Sea, which differ for urban, oceanographic and morphological conditions. With the help of transport-diffusion and microbial decay modules, the distribution of Escherichia coli was investigated during significant events. The numerical investigation was supported by detailed in situ observational datasets. The model results were evaluated against water level, sea temperature, salinity and E. coli concentrations acquired in situ, demonstrating the capacity of the modelling suite in simulating the circulation in the coastal areas of the Adriatic Sea, as well as several main transport and diffusion dynamics, such as riverine and polluted waters dispersion. Moreover, the results of the simulations were used to perform a comparative analysis among the different study sites, demonstrating that dilution and mixing, mostly induced by the tidal action, had a stronger effect on bacteria reduction with respect to microbial decay. Stratification and estuarine dynamics also play an important role in governing microbial concentration. The modelling suite can be used as a beach management tool for improving protection of public health, as required by the EU Bathing Water Directive

The Keck Baryonic Structure Survey: using foreground/background galaxy pairs to trace the structure and kinematics of circumgalactic neutral hydrogen at z ∼ 2

We present new measurements of the spatial distribution and kinematics of neutral hydrogen in the circumgalactic and intergalactic medium surrounding star-forming galaxies at z ∼ 2. Using the spectra of ≃3000 galaxies with redshifts 〈z〉 = 2.3 ± 0.4 from the Keck Baryonic Structure Survey, we assemble a sample of more than 200 000 distinct foreground-background pairs with projected angular separations of 3–500 arcsec and spectroscopic redshifts, with 〈z_(fg)〉 = 2.23 and 〈zbg〉 = 2.57 (foreground, background redshifts, respectively.) The ensemble of sightlines and foreground galaxies is used to construct a 2D map of the mean excess HI Lyα optical depth relative to the intergalactic mean as a function of projected galactocentric distance (20 ≲ D_(tran)/pkpc ≲ 4000) and line-of-sight velocity. We obtain accurate galaxy systemic redshifts, providing significant information on the line-of-sight kinematics of HI gas as a function of projected distance D_(tran). We compare the map with cosmological zoom-in simulation, finding qualitative agreement between them. A simple two-component (accretion, outflow) analytical model generally reproduces the observed line-of-sight kinematics and projected spatial distribution of HI. The best-fitting model suggests that galaxy-scale outflows with initial velocity v_(out) ≃ 600 km s⁻¹ dominate the kinematics of circumgalactic HI out to D_(tran) ≃ 50 kpc, while HI at D_(tran) ≳ 100 kpc is dominated by infall with characteristic v_(in) ≲ circular velocity. Over the impact parameter range 80 ≲ D_(tran)/pkpc ≲ 200, the HI line-of-sight velocity range reaches a minimum, with a corresponding flattening in the rest-frame Lyα equivalent width. These observations can be naturally explained as the transition between outflow-dominated and accretion-dominated flows. Beyond D_(tran) ≃ 300 pkpc (∼1 cMpc), the line-of-sight kinematics are dominated by Hubble expansion

The Keck Baryonic Structure Survey: Using foreground/background galaxy pairs to trace the structure and kinematics of circumgalactic neutral hydrogen at z∼2z \sim 2

We present new measurements of the spatial distribution and kinematics of neutral hydrogen in the circumgalactic and intergalactic medium surrounding star-forming galaxies at z ~ 2. Using the spectra of ~ 3000 galaxies with redshifts +/- 0.4 from the Keck Baryonic Structure Survey (KBSS), we assemble a sample of more than 200,000 distinct foreground-background pairs with projected angular separations of 3 - 500 arcsec and spectroscopic redshifts, with = 2.23 and = 2.57. The ensemble of sightlines and foreground galaxies is used to construct a 2D map of the mean excess Ly$\alpha$ optical depth relative to the intergalactic mean as a function of projected galactocentric distance (20 < $D_{tran}$/pkpc < 4000) and line-of-sight velocity. We provide information on the line-of-sight kinematics of H I gas as a function of projected distance $D_{tran}$. We compare the map with cosmological zoom-in simulation, finding qualitative agreement between them. A simple two-component (accretion, outflow) analytical model generally reproduces the observed line-of-sight kinematics and projected spatial distribution of H I. The best-fitting model suggests that galaxy-scale outflows with initial velocity $v_{out}$ ~ 600 km/s dominate the kinematics of circumgalactic H I out to $D_{tran}$ ~ 50 kpc, while H I at $D_{tran}$ > 100 kpc is dominated by infall with characteristic $v_{in}$ < $v_c$, where $v_c$ is the circular velocity of the host halo ($M_h$ ~ $10^{12} M_\odot$). Over the impact parameter range 80 < $D_{tran}$/pkpc < 200, the H I line-of-sight velocity range reaches a minimum, with a corresponding flattening in the rest-frame Ly$\alpha$ equivalent width. These observations can be naturally explained as the transition between outflow-dominated and accretion-dominated flows. Beyond $D_{tran}$ ~ 300 kpc, the line of sight kinematics are dominated by Hubble expansion.Comment: 27 pages, 24 figures, 3 tables, accepted by MNRAS. Additional data at http://ramekin.caltech.edu/KBSS

Antiphospholipid syndrome; its implication in cardiovascular diseases: a review

Antiphospholipid syndrome (APLS) is a rare syndrome mainly characterized by several hyper-coagulable complications and therefore, implicated in the operated cardiac surgery patient. APLS comprises clinical features such as arterial or venous thromboses, valve disease, coronary artery disease, intracardiac thrombus formation, pulmonary hypertension and dilated cardiomyopathy. The most commonly affected valve is the mitral, followed by the aortic and tricuspid valve. For APLS diagnosis essential is the detection of so-called antiphospholipid antibodies (aPL) as anticardiolipin antibodies (aCL) or lupus anticoagulant (LA). Minor alterations in the anticoagulation, infection, and surgical stress may trigger widespread thrombosis. The incidence of thrombosis is highest during the following perioperative periods: preoperatively during the withdrawal of warfarin, postoperatively during the period of hypercoagulability despite warfarin or heparin therapy, or postoperatively before adequate anticoagulation achievement. Cardiac valvular pathology includes irregular thickening of the valve leaflets due to deposition of immune complexes that may lead to vegetations and valve dysfunction; a significant risk factor for stroke. Patients with APLS are at increased risk for thrombosis and adequate anticoagulation is of vital importance during cardiopulmonary bypass (CPB). A successful outcome requires multidisciplinary management in order to prevent thrombotic or bleeding complications and to manage perioperative anticoagulation. More work and reporting on anticoagulation management and adjuvant therapy in patients with APLS during extracorporeal circulation are necessary