Penerapan Akuntansi Ekuitas Dana pada Pemerintah Kota Bitung

Secara substansial dalam sistem pemerintahan Republik Indonesia terdapat lingkup-lingkup yang terdiri dari pemerintahan pusat, provinsi, dan pemerintah kabupaten/kota. Lingkup pemerintahan ini merupakan entitas-entitas pelaporan yang menurut ketentuan Perundang-undangan wajib menyampaikan laporan pertanggung jawaban pelaksanaan APBN/APBD berupa laporan keuangan, dimana bentuk dan isinya harus disusun dan disajikan sesuai standar akuntansi yang telah diatur dalam Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Tujuan penelitian ini untuk mengetahui tentang Penerapan Akuntansi Ekuitas Dana Pada Pemerintah Kota Bitung. Data yang digunakan adalah data kuantitatif berupa laporan keuangan dan data primer yaitu diperoleh dengan cara mengadakan wawancara. Metode yang digunakan dalam penelitian ini yaitu Metode Kualitatif. Hasil penelitian menunjukkan, Penerapan Akuntansi Ekuitas Dana Pada Pemerintah Kota Bitung sudah sesuai dengan standar yaitu Basis Akrual Penuh. Tetapi dalam Penyajian dan pencatatan Laporan keuangan secara keseluruhan Pemerintah Kota masih berbasis CTA (Cash Toward Accrual)atau Berbasis Kas Menuju Akrual. Sebaiknya pemerintah Kota Bitung menerapkan pelaporan keuangan disesuaikan dengan standart laporan keuangan terbaru. Kata kunci: standar akuntansi, ekuita

Which SMEs seek external support? Business characteristics, management behaviour and external influences in a contingency approach

To improve SME growth and competitiveness, governments often encourage business owner-managers to make use of external sources of support. Whether they seek this depends on the degree to which they perceive themselves to need assistance. Additionally its use can be constrained by market failures. In this paper, we model whether SME owner-managers seek information and advice from formal sources, including public and private providers. In 2011, the researchers conducted a telephone survey of 1202 SMEs (1-249 employees) in England to assess the use and non-use of external support between 2008 and 2011. Using a contingency approach, we model various influences on the use and non-use of formal support and identify those owner-managers who face more concerns but have less confidence in their capabilities. We find the demand for support, especially from private providers, is fuelled by a firm’s objective to grow and a size threshold, although this is moderated by various concerns which increase the likelihood of using public sources. The willingness to take informal advice can act as a stepping stone to using formal sources. Whilst market failures affected less than a fifth of firms, those with women directors were particularly affected as were newly founded firms

Development of the Magnetic Excitations of Charge-Stripe Ordered La(2-x)Sr(x)NiO(4) on Doping Towards Checkerboard Charge Order

The magnetic excitation spectrums of charge stripe ordered La(2-x)Sr(x)NiO(4) x = 0.45 and x = 0.4 were studied by inelastic neutron scattering. We found the magnetic excitation spectrum of x = 0.45 from the ordered Ni^2+ S = 1 spins to match that of checkerboard charge ordered La(1.5)Sr(0.5)NiO(4). The distinctive asymmetry in the magnetic excitations above 40 meV was observed for both doping levels, but an additional ferromagnetic mode was observed in x = 0.45 and not in the x = 0.4. We discuss the origin of crossover in the excitation spectrum between x = 0.45 and x = 0.4 with respect to discommensurations in the charge stripe structure.Comment: 4 Figures. To be appear in the J. Kor. Phys. Soc. as a proceedings paper from the ICM 2012 conferenc

NCLs and ER: A stressful relationship.

The Neuronal Ceroid Lipofuscinoses (NCLs, Batten disease) are a group of inherited neurodegenerative disorders with variable age of onset, characterized by the lysosomal accumulation of autofluorescent ceroid lipopigments. The endoplasmic reticulum (ER) is a critical organelle for normal cell function. Alteration of ER homeostasis leads to accumulation of misfolded protein in the ER and to activation of the unfolded protein response. ER stress and the UPR have recently been linked to the NCLs. In this review, we will discuss the evidence for UPR activation in the NCLs, and address its connection to disease pathogenesis. Further understanding of ER-stress response involvement in the NCLs may encourage development of novel therapeutical agents targeting these pathogenic pathways

Investigation of the collapse of the skewness and kurtosis exhibited in atmospheric dispersion data

This paper studies the collapse of the estimators for skewness and kurtosis of concentration onto a near universal curve. This phenomenon is observed for data taken from atmospheric dispersion experiments under a variety of different conditions. By means of careful investigation of the high concentration tails, modelled by means of the generalized Pareto distribution, and the fundamental physics of the problem, a set of envelope curves encompassing the data will be established. The implications of these results for modelling the probability density function of concentration are discussed

Comments on the properties and uses of atmospheric dispersion datasets

Great recent improvements in the quality and quantity of atmospheric dispersion datasets have highlighted the crucial importance of concentration fluctuations. However, this has inevitably been accompanied by the realisation that estimating the properties of concentration fluctuations accurately involves new, difficult, but interesting, research problems. Some of these problems are discussed and illustrated. The paper concludes with some recommendations about how research funding agencies (such as governments, regulatory authorities and industry) should change their present strategy in response to new knowledge

Unidirectional dispersal of blow fly larvae following decomposition fluids from a pig carcass

The decomposition of a body, and the associated gaseous and liquid discharges emanating from it, attract gravid female blow flies which lay their eggs in or on the body. After the eggs have hatched, the emerging larvae start feeding on the body. As decomposition progresses, the blow fly larvae often migrate away, typically in a random manner in search of favourable conditions for pupation. In this paper, we report on a rarely described phenomenon of unidirectional mass migration of blow fly larvae and postulate on the factors which may drive this process. A decomposition trial utilising a 60-kg pig carcass, deployed in the summer months in Table Mountain National Park, Cape Town, South Africa, was conducted in 2022. On the fifth day of the trial, simultaneous unidirectional mass dispersal of blow fly larvae was observed. The larvae moved downhill in a southeasterly direction, following the flow of decomposition fluids oozing out from the pig carcass. The ‘larval migration stream’ had a length of approximately 1.5 m with a width of 40 cm, tapering to 17 cm at the terminal point. The larval migration stream consisted of the larvae of Chrysomya albiceps and Chrysomya chloropyga. This study demonstrates the importance of understanding the timing and pattern of dispersal of post-feeding blow fly larvae in each geographical region. This is crucial as the minimum post-mortem interval can be miscalculated if older immature insects dispersing from the corpse are not considered and collected during crime scene investigations

Mutation of TBCK causes a rare recessive developmental disorder

OBJECTIVE: To characterize the underlying genetic defect in a family with 3 siblings affected by a severe, yet viable, congenital disorder. METHODS: Extensive genetic and metabolic investigations were performed, and the affected children were imaged at different ages. Whole-genome genotyping and whole-exome sequencing were undertaken. A single large region (>8 Mb) of homozygosity in chromosome 4 (chr4:100,268,553-108,609,628) was identified that was shared only in affected siblings. Inspection of genetic variability within this region led to the identification of a novel mutation. Sanger sequencing confirmed segregation of the mutation with disease. RESULTS: All affected siblings share homozygosity for a novel 4-bp deletion in the gene TBCK (NM_033115:c.614_617del:p.205_206del). CONCLUSIONS: This finding provides the genetic cause of a severe inherited disease in a family and extends the number of mutations and phenotypes associated with this recently identified disease gene