1,366 research outputs found

    Evaluasi Sistem dan Prosedur Ganti Uang dan Uang Persediaan Dinas Pendidikan dan Kebudayaan Kota Bitung: Evaluation of Systems and Procedures for Replacing Money and Money Supplies for the Bitung City Education and Culture Department

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    Dalam pelaksanaannya, sistem dan prosedur ganti uang dan uang persediaan selalu mengacu pada peraturan yang berlaku dan menggunakan aplikasi yang sudah disiapkan serta dibuktikan dengan dokumen bahkan laporan pertanggungjawaban. Penelitian ini bertujuan: (1) untuk mengetahui bagaimana sistem ganti uang dan uang persediaan menurut Peraturan Menteri Dalam Negeri (Permendagri) Nomor 77 tahun 2020 pada Dinas Pendidikan dan Kebudayaan Kota Bitung, dan (2) untuk mengetahui bagaimana prosedur ganti uang dan uang persediaan menurut Peraturan Menteri Dalam Negeri (Permendagri) Nomor 77 tahun 2020 pada Dinas Pendidikan dan Kebudayaan Kota Bitung. Hasil penelitian menunjukkan bahwa: (1) Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) yang di lakukan Dinas Pendidikan dan Kebudayaan Kota Bitung sudah dijalankan/diterapkan dengan baik, hal ini terlihat mulai dari pengawasan aktif dari dari Kepala Dinas untuk mengevaluasi dan menyetujui setiap kebijakan sampai melakukan pemantauan terhadap perkembangan sistem dan prosedur ganti uang (GU) dan uang persediaan (UP), (2) pelaksanaan Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) pada Dinas Pendidikan dan Kebudayaan Kota Bitung telah sesuai dengan peraturan yang berlaku yaitu Permendagri No.77 Tahun 2020, hal ini terllihat dari hasil perbandingan antara Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) yang dilakukan Dinas Pendidikan dan Kebudayaan Kota Bitung dengan yang berdasarkan Permendagri No.77 Tahun 2020 sudah sesuai dan diterapkan dengan baik

    Orthogonal, metal-free surface modification by strain-promoted azide–alkyne and nitrile oxide–alkene/alkyne cycloadditions

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    In this article we present a fast and efficient methodology for biochemical surface patterning under extremely mild conditions. Micropatterned azide/benzaldoxime-surfaces were prepared by microcontact printing of a heterobifunctional cyclooctyne oxime linker on azide-terminated self-assembled monolayers (SAMs). Strain-promoted azide–alkyne cycloaddition (SPAAC) in combination with microcontact printing allows fast and effective surface patterning. The resulting bifunctional azide/oxime substrates could successfully be used for metal-free, orthogonal immobilization of various biomolecules by 1,3-dipolar cycloadditions at room temperature. Azide-decorated areas were modified by reaction with a cyclooctyne-conjugate using SPAAC, while benzaldoxime-decorated areas were activated by in situ oxidation to the reactive nitrile oxides and subsequent nitrile oxide cycloaddition with alkene- and alkyne-functionalized bioconjugates. In addition, orthogonal double immobilization was achieved by consecutive and independent SPAAC and nitrile oxide cycloadditions

    The Effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a Moderator

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    The aim of this research is to determine the effect of Material Flow Cost Accounting on Environmental Performance with Green Accounting as a moderating variable. This research uses a quantitative type of research using a purposive sampling method as data analysis. This research uses secondary data in the form of documentation obtained on websites, namely the company's annual report ( Annual Report ), financial report ( Financial Report) and sustainability report ( Sustainability Report ) obtained from the Indonesian Stock Exchange website and the websites of the companies that is the research sample. The number of mining companies included in the research sample criteria is 12 companies listed on the Indonesia Stock Exchange with the observation year 2015-2020. The results of this research show that Material Flow Cost Accounting does not have a significant positive effect on Environmental Performance. Meanwhile, Green Accounting as a moderating variable cannot strengthen the relationship between Material Flow Cost Accounting and Environmental Performance. The capability of the regression model is that only 11.7% of the variation in the value of the Environmental Performance variable can be explained by variations in the independent variables, while the remaining 88.3% is influenced by other variables not examined by this research

    Thermal acclimation to 4 or 10°C imparts minimal benefit on swimming performance in Atlantic cod ( Gadus morhua L.)

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    Thermal acclimation is frequently cited as a means by which ectothermic animals improve their Darwinian fitness, i.e. the beneficial acclimation hypothesis. As the critical swimming speed (U crit) test is often used as a proxy measure of fitness, we acclimated Atlantic cod (Gadus morhua) to 4 and 10°C and then assessed their U crit swimming performance at their respective acclimation temperatures and during acute temperature reversal. Because phenotypic differences exist between different populations of cod, we undertook these experiments in two different populations, North Sea cod and North East Arctic cod. Acclimation to 4 or 10°C had a minimal effect on swimming performance or U crit, however test temperature did, with all groups having a 10-17% higher U crit at 10°C. The swimming efficiency was significantly lower in all groups at 4°C arguably due to the compression of the muscle fibre recruitment order. This also led to a reduction in the duration of "kick and glide” swimming at 4°C. No significant differences were seen between the two populations in any of the measured parameters, due possibly to the extended acclimation period. Our data indicate that acclimation imparts little benefit on U crit swimming test in Atlantic cod. Further efforts need to identify the functional consequences of the long-term thermal acclimation proces

    Nonperturbative corrections to B -> X_s l^+ l^- with phase space restrictions

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    We study nonperturbative corrections up to O(1/m_b^3) in the inclusive rare B decay B -> X_s l^+ l^- by performing an operator product expansion. The values of the matrix elements entering at this order are unknown and introduce uncertainties into physical quantities. Imposing a phase space cut to eliminate the ccˉc \bar{c} resonances we find that the O(1/m_b^3) corrections introduce an O(10%) uncertainty in the measured rate. We also find that the contributions arising at O(1/m_b^3) are comparable to the ones arising at O(1/m_b^2) over the entire region of phase space.Comment: 7 pages, 2 figures, revte

    In Vivo Multimodal Imaging of Drusenoid Lesions in Rhesus Macaques.

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    Nonhuman primates are the only mammals to possess a true macula similar to humans, and spontaneously develop drusenoid lesions which are hallmarks of age-related macular degeneration (AMD). Prior studies demonstrated similarities between human and nonhuman primate drusen based on clinical appearance and histopathology. Here, we employed fundus photography, spectral domain optical coherence tomography (SD-OCT), fundus autofluorescence (FAF), and infrared reflectance (IR) to characterize drusenoid lesions in aged rhesus macaques. Of 65 animals evaluated, we identified lesions in 20 animals (30.7%). Using the Age-Related Eye Disease Study 2 (AREDS2) grading system and multimodal imaging, we identified two distinct drusen phenotypes - 1) soft drusen that are larger and appear as hyperreflective deposits between the retinal pigment epithelium (RPE) and Bruchs membrane on SD-OCT, and 2) hard, punctate lesions that are smaller and undetectable on SD-OCT. Both exhibit variable FAF intensities and are poorly visualized on IR. Eyes with drusen exhibited a slightly thicker RPE compared with control eyes (+3.4 μm, P=0.012). Genetic polymorphisms associated with drusenoid lesions in rhesus monkeys in ARMS2 and HTRA1 were similar in frequency between the two phenotypes. These results refine our understanding of drusen development, and provide insight into the absence of advanced AMD in nonhuman primates

    Servitization and deservitization: Overview, concepts, and definitions

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    © 2016 Elsevier Inc. The topic of servitization has generated a considerable body of research and many conferences, as well as industry engagement. Yet, despite the extensive literature associated with this now-mature discipline, there is no broad-based consensus on the core concepts and definitions deployed by servitization scholars, and both terminology and usage often seem ambiguous. This paper examines challenges related to service growth strategies, as well as strategies involving deservitization or a retreat from service offerings. Showing that these strategies have been pursued for more than fifty years, clarification is sought here by framing the corresponding processes and proposing definitions for four core terms: servitization, service infusion, deservitization and service dilution. It becomes clear that in focusing on the organizational change entailed by these processes, future research must elucidate “softer” issues such as leadership and business logic
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