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

This research background overshadowed by presentation of CV Citra Pandion Bernas financial statement. Which is not required by ZAK of ETAP 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. 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

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

The collembolan fauna of Maestrazgo caves (Teruel, Spain) with description of three new species

Three new species of cavernicolous Collembola belonging to genera Pygmarrhopalites and Oncopodura from five caves at El Maestrazgo (Teruel, Spain) are described: Pygmarrhopalites maestrazgoensis sp. nov., P. cantavetulae sp. nov. and Oncopodura fadriquei Jordana & Baquero sp. nov. In addition five other species have been found in the same caves: Heteromurus nitidus (Templeton, 1836), Pseudosinella encrusae Gisin & Gama, 1969 (second record of the species), Megalothorax minimus Willem, 1900, Protaphorura aconae Arbea & Jordana 1994 (second record of the species), and Schaefferia decemoculata (Stach, 1939) (sensu: Thibaud 1970). The explorations of cave fauna in these cavities has been carried out by the "Associació Catalana de Bioespeleologia” under the sponsorship of CEMAT (Centro de Estudios del Maestrazgo Turolense)

Efisiensi Alat Muat Dan Alat Angkut Untuk Pengupasan Overburden Pada Site a Di PT. Samantaka Batubara Desa Pauh Ranap Kecamatan Peranap Kabupaten Indragiri Hulu Provinsi Riau

Dalam USAha peningkatan produktifitas Overburden diperlukan rencana kebutuhan alat muat dan alat angkut yang tujuannya agar alat muat dan alat angkut yang dioperasikan mampu bekerja secara optimal sesuai dengan kondisi alat tersebut. Metode penambangan yang diterapkan di PT. Samantaka Batubara adalah cara tambang terbuka dengan penambangan konvensional yaitu dengan menggunakan kombinasi peralatan excavator dan dump truck. Menurut keputusan Bupati Indaragiri Hulu Nomor 001/IUP/545-02/II/2013 tentang persetujuan peningkatan izin USAha pertambangan eksplorasi menjadi izin USAha pertambangan operasi produksi kepada PT. Samantaka Batubara dengan luas wilayah IUP OP 19.040 Ha

Inter-specific aggression generates ant mosaics in canopies of primary tropical rainforest

The ant mosaic is a concept of the non-random spatial distribution of individual ant species in trees built upon the assumption of interspecific behavioural associations. However, colony identity and environmental variance may also play a role in species distribution. Here we assess the presence of ant mosaics in a primary forest ecosystem and whether they are structured by species' aggressive behaviours or by habitat filtering. We sampled arboreal ants from vertically stratified baits exposed in 225 canopy trees in a 9-ha plot of primary lowland forest in Papua New Guinea, the largest forest area surveyed to detect ant mosaics. We performed behavioural tests on conspecific ants from adjacent trees to determine the territories of individual colonies. We explored the environmental effects on the ant communities using information on the plot vegetation structure and topography. Furthermore, we created a novel statistical method to test for the community non-random spatial structure across the plot via spatial randomisation of individual colony territories. Finally, we linked spatial segregation among the four most common species to experimentally assessed rates of interspecies aggression. The ant communities comprised 57 species of highly variable abundance and vertical stratification. Ant community composition was spatially dependent, but it was not affected by tree species composition or canopy connectivity. Only local elevation had a significant but rather small effect. Individual colony territories ranged from one tree to 0.7 ha. Species were significantly over-dispersed, with their territory overlap significantly reduced. The level of aggression between pairs of the four most common species was positively correlated with their spatial segregation. Our study demonstrates the presence of ant mosaics in tropical pristine forest, which are maintained by interspecific aggression rather than habitat filtering, with vegetation structure having a rather small and indirect effect, probably linked to microclimate variability.publishedVersio

First detection of NH3 (1,0 - 0,0) from a low mass cloud core: On the low ammonia abundance of the rho Oph A core

Odin has successfully observed the molecular core rho Oph A in the 572.5 GHz rotational ground state line of ammonia, NH3 (J,K = 1,0 - 0,0). The interpretation of this result makes use of complementary molecular line data obtained from the ground (C17O and CH3OH) as part of the Odin preparatory work. Comparison of these observations with theoretical model calculations of line excitation and transfer yields a quite ordinary abundance of methanol, X(CH3OH) = 3e-9. Unless NH3 is not entirely segregated from C17O and CH3OH, ammonia is found to be significantly underabundant with respect to typical dense core values, viz. X(NH3) = 8e-10.Comment: 4 pages, 2 figures, 2 tables, to appear in Astron. Astrophys. Letter

Submillimeter Emission from Water in the W3 Region

We have mapped the submillimeter emission from the 1(10)-1(01) transition of ortho-water in the W3 star-forming region. A 5'x5' map of the W3 IRS4 and W3 IRS5 region reveals strong water lines at half the positions in the map. The relative strength of the Odin lines compared to previous observations by SWAS suggests that we are seeing water emission from an extended region. Across much of the map the lines are double-peaked, with an absorption feature at -39 km/s; however, some positions in the map show a single strong line at -43 km/s. We interpret the double-peaked lines as arising from optically thick, self-absorbed water emission near the W3 IRS5, while the narrower blue-shifted lines originate in emission near W3 IRS4. In this model, the unusual appearance of the spectral lines across the map results from a coincidental agreement in velocity between the emission near W3 IRS4 and the blue peak of the more complex lines near W3 IRS5. The strength of the water lines near W3 IRS4 suggests we may be seeing water emission enhanced in a photon-dominated region.Comment: Accepted to A&A Letters as part of the special Odin issue; 4 page

Odin observations of H2O in the Galactic Centre

The Odin satellite has been used to detect emission and absorption in the 557-GHz H2O line in the Galactic Centre towards the Sgr A* Circumnuclear Disk (CND), and the Sgr A +20 km/s and +50 km/s molecular clouds. Strong broad H2O emission lines have been detected in all three objects. Narrow H2O absorption lines are present at all three positions and originate along the lines of sight in the 3-kpc Spiral Arm, the -30 km/s Spiral Arm and the Local Sgr Spiral Arm. Broad H2O absorption lines near -130 km/s are also observed, originating in the Expanding Molecular Ring. A new molecular feature (the ``High Positive Velocity Gas'' - HPVG) has been identified in the positive velocity range of ~ +120 to +220 km/s, seen definitely in absorption against the stronger dust continuum emission from the +20 km/s and +50 km/s clouds and possibly in emission towards the position of Sgr A* CND. The 548-GHz H2_18O isotope line towards the CND is not detected at the 0.02 K (rms) level.Comment: 5 pages, 3 figures, accepted by A&A, special Odin Letters issu