Guru pembelajar modul paket keahlian akuntansi SMK kelompok kompetensi A: akuntansi perusahaan jasa, karakteristik peserta didik

Modul Guru Pembelajar Paket Keahlian Akuntansi SMK ini terdiri atas 2 materi pokok, yaitu : materi profesional dan materi pedagogik. Masing-masing materi dilengkapi dengan tujuan, indikator pencapaian kompetensi, uraian materi, aktivitas pembelajaran, latihan dan kasus, rangkuman, umpan balik dan tindak lanjut, kunci jawaban serta evaluasi pembelajaran

START lipid/sterol-binding domains are amplified in plants and are predominantly associated with homeodomain transcription factors

BACKGROUND: In animals, steroid hormones regulate gene expression by binding to nuclear receptors. Plants lack genes for nuclear receptors, yet genetic evidence from Arabidopsis suggests developmental roles for lipids/sterols analogous to those in animals. In contrast to nuclear receptors, the lipid/sterol-binding StAR-related lipid transfer (START) protein domains are conserved, making them candidates for involvement in both animal and plant lipid/sterol signal transduction. RESULTS: We surveyed putative START domains from the genomes of Arabidopsis, rice, animals, protists and bacteria. START domains are more common in plants than in animals and in plants are primarily found within homeodomain (HD) transcription factors. The largest subfamily of HD-START proteins is characterized by an HD amino-terminal to a plant-specific leucine zipper with an internal loop, whereas in a smaller subfamily the HD precedes a classic leucine zipper. The START domains in plant HD-START proteins are not closely related to those of animals, implying collateral evolution to accommodate organism-specific lipids/sterols. Using crystal structures of mammalian START proteins, we show structural conservation of the mammalian phosphatidylcholine transfer protein (PCTP) START domain in plants, consistent with a common role in lipid transport and metabolism. We also describe putative START-domain proteins from bacteria and unicellular protists. CONCLUSIONS: The majority of START domains in plants belong to a novel class of putative lipid/sterol-binding transcription factors, the HD-START family, which is conserved across the plant kingdom. HD-START proteins are confined to plants, suggesting a mechanism by which lipid/sterol ligands can directly modulate transcription in plants

Pengaruh Profitabilitas, Leverage Dan Likuiditas Terhadap Nilai Perusahaan Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2021

Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap nilai perusahaan pada industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021. Objek yang digunakan dalam studi ini merupakan perusahaan sektor manufaktur yang sudah go public pada periode 2017-2021. Metode yang dipakai adalah metode kuantitatif yang menggunakan data sekunder. Populasi yang digunakan adalah keseluruhan dari objek penelitian. Pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling, sehingga diperoleh enam perusahaan se di tolaktor manufaktur yang sudah go public sesuai rentang waktu yang telah ditentukan untuk dijadikan sampel. Teknik analisis data dalam studi ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis dengan menggunakan bantuan program SPSS (Statistical Product and Service Solutions) versi 24. Dari uji yang dilakukan diperoleh hasil bahwa variabel profitabilitas berpengaruh dan signifikan terhadap nilai perusahaan dengan nilai t hitung 2.794> t tabel (2,01290) dan nilai signifikansi 0,007 < 0,05. Maka dapat disimpulkan bahwa Ha1 diterima dan H0 ditolak. Variabel leverage berpengaruh secara signifikan terhadap nilai perusahaan dengan nilai t hitung 390.582> (2,01290) dan nilai signifikansi 0,000 < 0,05. Maka dapat disimpulkan bahwa H2 diterima dan H0 ditolak. Variabel likuiditas tidak berpengaruh secara signifikan terhadap nilai perusahaan dengan nilai t hitung 208.657> (2,01290) dan nilai signifikansi 0,000 < 0,05. Maka dapat disimpulkan bahwa H3 diterima dan H0 ditolak. Profitabilitas, Leverage, dan Likuiditas mempunyai nilai F hitung sebesar 56367.664 dan dengan sig .000<0,05 artinya seluruh variabel bebas memberikan dampak pada variabel bebas secara bersama-sama.Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap nilai perusahaan pada industri Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021. Objek yang digunakan dalam studi ini merupakan perusahaan sektor manufaktur yang sudah go public pada periode 2017-2021. Metode yang dipakai adalah metode kuantitatif yang menggunakan data sekunder. Populasi yang digunakan adalah keseluruhan dari objek penelitian. Pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling, sehingga diperoleh enam perusahaan se di tolaktor manufaktur yang sudah go public sesuai rentang waktu yang telah ditentukan untuk dijadikan sampel. Teknik analisis data dalam studi ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis dengan menggunakan bantuan program SPSS (Statistical Product and Service Solutions) versi 24. Dari uji yang dilakukan diperoleh hasil bahwa variabel profitabilitas berpengaruh dan signifikan terhadap nilai perusahaan dengan nilai t hitung 2.794> t tabel (2,01290) dan nilai signifikansi 0,007 < 0,05. Maka dapat disimpulkan bahwa Ha1 diterima dan H0 ditolak. Variabel leverage berpengaruh secara signifikan terhadap nilai perusahaan dengan nilai t hitung 390.582> (2,01290) dan nilai signifikansi 0,000 < 0,05. Maka dapat disimpulkan bahwa H2 diterima dan H0 ditolak. Variabel likuiditas tidak berpengaruh secara signifikan terhadap nilai perusahaan dengan nilai t hitung 208.657> (2,01290) dan nilai signifikansi 0,000 < 0,05. Maka dapat disimpulkan bahwa H3 diterima dan H0 ditolak. Profitabilitas, Leverage, dan Likuiditas mempunyai nilai F hitung sebesar 56367.664 dan dengan sig .000<0,05 artinya seluruh variabel bebas memberikan dampak pada variabel bebas secara bersama-sam

Adjusted Light and Dark Cycles Can Optimize Photosynthetic Efficiency in Algae Growing in Photobioreactors

Biofuels from algae are highly interesting as renewable energy sources to replace, at least partially, fossil fuels, but great research efforts are still needed to optimize growth parameters to develop competitive large-scale cultivation systems. One factor with a seminal influence on productivity is light availability. Light energy fully supports algal growth, but it leads to oxidative stress if illumination is in excess. In this work, the influence of light intensity on the growth and lipid productivity of Nannochloropsis salina was investigated in a flat-bed photobioreactor designed to minimize cells self-shading. The influence of various light intensities was studied with both continuous illumination and alternation of light and dark cycles at various frequencies, which mimic illumination variations in a photobioreactor due to mixing. Results show that Nannochloropsis can efficiently exploit even very intense light, provided that dark cycles occur to allow for re-oxidation of the electron transporters of the photosynthetic apparatus. If alternation of light and dark is not optimal, algae undergo radiation damage and photosynthetic productivity is greatly reduced. Our results demonstrate that, in a photobioreactor for the cultivation of algae, optimizing mixing is essential in order to ensure that the algae exploit light energy efficiently

Systematic review of model-based cervical screening evaluations.

BACKGROUND: Optimising population-based cervical screening policies is becoming more complex due to the expanding range of screening technologies available and the interplay with vaccine-induced changes in epidemiology. Mathematical models are increasingly being applied to assess the impact of cervical cancer screening strategies. METHODS: We systematically reviewed MEDLINE®, Embase, Web of Science®, EconLit, Health Economic Evaluation Database, and The Cochrane Library databases in order to identify the mathematical models of human papillomavirus (HPV) infection and cervical cancer progression used to assess the effectiveness and/or cost-effectiveness of cervical cancer screening strategies. Key model features and conclusions relevant to decision-making were extracted. RESULTS: We found 153 articles meeting our eligibility criteria published up to May 2013. Most studies (72/153) evaluated the introduction of a new screening technology, with particular focus on the comparison of HPV DNA testing and cytology (n = 58). Twenty-eight in forty of these analyses supported HPV DNA primary screening implementation. A few studies analysed more recent technologies - rapid HPV DNA testing (n = 3), HPV DNA self-sampling (n = 4), and genotyping (n = 1) - and were also supportive of their introduction. However, no study was found on emerging molecular markers and their potential utility in future screening programmes. Most evaluations (113/153) were based on models simulating aggregate groups of women at risk of cervical cancer over time without accounting for HPV infection transmission. Calibration to country-specific outcome data is becoming more common, but has not yet become standard practice. CONCLUSIONS: Models of cervical screening are increasingly used, and allow extrapolation of trial data to project the population-level health and economic impact of different screening policy. However, post-vaccination analyses have rarely incorporated transmission dynamics. Model calibration to country-specific data is increasingly common in recent studies

Acute experimental Trypanosoma cruzi infection: establishing a murine model that utilises non-invasive measurements of disease parameters

Trypanosoma cruzi infection has a large public health impact in Latin American countries. Although the transmission rates via blood transfusions and insect vectors have declined sharply in the past 20 years due to policies of the Southern Cone countries, a large number of people are still at risk for infection. Currently, no accepted experimental model or descriptions of the clinical signs that occur during the course of acute murine infection are available. The aim of this work was to use non-invasive methods to evaluate the clinical signs of Balb/c mice infected with the Y strain of T. cruzi. The infected mice displayed evident clinical changes beginning in the third week of infection. The mice were evaluated based on physical characteristics, spontaneous activity, exploratory behaviour and physiological alterations. We hope that the results presented in this report provide parameters that complement the effective monitoring of trypanocidal treatment and other interventions used to treat experimental Chagas disease