Evaluasi Akuntansi Pendapatan dan Beban Perusahaan Kontraktor di Kota Jambi

Penelitian ini bertujuan mengevaluasi pendapatan dan beban pada Perusahaan kontraktor di kota Jambi. Penelitian ini menggunakan penelitian survey dengan menyebarkan kuesioner ke Perusahaan-Perusahaan. Penelitian ini menggunakan rata-rata hitung untuk mengetahui besarnya persentase penerapan Standar Akuntansi pada Perusahaan konstruksi yang menjadi sample dalam penelitian ini. Dari beberapa Perusahaan kontraktor yang ada di Kota Jambi ada beberapa yang melakukan kesalahan dalam pengakuan pendapatan dan beban. Pengujian Hipotesis dilakukan dengan menggunakan rumus test cochran. Berdasarkan criteria pengujian hipotesis dimana Jika Q hitung lebih besar atau sama Q tabel maka H0 diterima dan H1 ditolak. Hasil penelitian ini menunjukkan bahwa Qhitung = 217,63. dan Qtabel = 51,7, dengan demikian secara keseluruhan hasil penelitian ini menunjukkan bahwa pendapatan dan beban pada Perusahaan kontraktor di Kota Jambi sudah sesuai dengan Standar Akuntansi Keuangan

Reaksi Pasar Modal Terhadap Peristiwa Pemilihan Umum Tahun 2014 Pada Perusahaan Terdaftar Di Bursa Efek Indonesia

Indonesia adalah salah satu negara demokrasi. Salah satu perwujudan demokrasi di Indonesia ialah dengan dilaksanakannya pemilihan umum atau pemilu. Jadwal Pemilu tahun 2014 merupakan pemilu yang kesebelas yang akan dilaksanakan pada tanggal 9 April 2014. Para analisis investasi menilai dampak pemilu 2014 ini berpengaruh signifikan terhadap pergerakan saham emiten di Bursa Efek Indonesia (BEI), artinya akan berdampak juga terhadap investor. Tujuan penelitian ini adalah untuk mengetahui perbedaan antara rata-rata harga saham, return saham, trading volume activity saham dan bid-ask spread sebelum dan setelah peristiwa Pemilu 2014. Jenis penelitian ini termasuk studi peristiwa (event study). Populasi dalam penelitian ini adalah seluruh Perusahaan pertambangan terdaftar di Bursa Efek Indonesia sebanyak 8 Perusahaan. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan metode Paired Sample T-Test untuk uji-t. Hasil penelitian adalah terdapat perbedaan yang signifikan antara rata-rata harga saham sebelum dan setelah peristiwa pemilu tahun 2014. sedangkan untuk rata-rata return saham, rata-rata trading volume activity saham dan rata-rata bid-ask spread tidak terdapat perbedaan sebelum dan setelah peristiwa Pemilu 2014

Respon Pupuk Daun Npk Terhadap Pertumbuhan Nepenthes Ventrata Dan Nepenthes Neglecta

Leaf NPK fertilizer experiments on pitcher plant (Nepenthes neglecta and ventrata) conducted in May 2008 to March 2009 in a greenhouse, Botany Division, Research Center for Biology-LIPI, Cibinong Science Center, Cibinong. The objective is to study the effect of leaves NPK fertilizer on the growth of the two Nepenthes species tested. Experiments using Random Complete Factorial Design with two factors, namely the two Nepenthes species and threedoses of fertilizer each treatment repeated six times. Growth parameters measured include; long shoot leaves, plant height, number of leaves, number of mature pitchers and growth pitchers. Results showed that the dose of NPK fertilizer provided (2 and 4 ml / lt) have no effect on plant height and number of leaves, but little effect on the number of mature pitchers thanthe control plants. The statistical tests also showed no interaction between the two Nepenthes species with a given dose of fertilizer on the growth of plants. Minimum-maximum temperature recorded in the greenhouse during the experiment was 22.20C and 38.50C. Meanwhile, air humidity between 43,6-64,7%

Solution of hyperbolic bioheat transfer problems by numerical green's functions: the ExGA-linear θ method

This paper presents a time-domain formulation called Explicit Green's approach (ExGA) linear θ method for the solution of the bioheat equation. Starting from the hyperbolic bioheat equation, which includes the parabolic one as a special case, the linear method is incorporated into the standard ExGA time marching scheme. The numerical Green's function is firstly computed in the Laplace transform domain and then back-transformed to the time domain through the Stehfest inversion algorithm. The proposed formulation has the properties of stabilizing the results and suppressing numerical oscillations that appear in the presence of discontinuous solutions as assessed through the analysis of some bioheat transfer problems.

A Closer Look at Solar Wind Sputtering of Lunar Surface Materials

Solar-wind induced potential sputtering of the lunar surface may be a more efficient erosive mechanism than the "standard" kinetic (or physical) sputtering. This is partly based on new but limited laboratory measurements which show marked enhancements in the sputter yields of slow-moving, highly-charged ions impacting oxides. The enhancements seen in the laboratory can be orders of magnitude for some surfaces and highly charged incident ions, but seem to depend very sensitively on the properties of the impacted surface in addition to the fluence, energy and charge of the impacting ion. For oxides, potential sputtering yields are markedly enhanced and sputtered species, especially hydrogen and light ions, show marked dependence on both charge and dose

Automated CFD shape optimization of stator blades for the PediaFlow pediatric ventricular assist device

PediaFlow is a miniature mixed-flow ventricular assist device for neonates and toddlers. PediaFlow has a fully magnetically levitated rotor which improves biocompatibility, but the increased length of the rotor creates a long annular passage where fluid energy is lost. Therefore, a set of helical stator blades was proposed immediately after the impeller stage to remove the swirling flow and recover the dynamic head as static pressure. Automated computational fluid dynamics (CFD) shape optimization of the stator blades was performed to maximize pressure recovery at the operating point of 1.5 LPM and 16,000 RPM. Additionally, the effect on hemolysis and thrombogenicity was assessed using numerical modeling. The optimization algorithm favored fewer blades of greater length over a larger number of short blades. The ratio of wrap angle to axial length emerged as a key constraint to ensure the viability of a design. The best design had 2 blades and generated 73 mmHg of pressure recovery in an isolated stage. When re-introduced to the CFD simulation of the complete flow path, the added stator stage increased the pump head by 46% and improved the pump efficiency from 21.9% to 25.7% at the selected operating point. Automated CFD shape optimization combined with in silico evaluation of hemocompatibility can be an effective tool for exploring design choices and informing early development process

A discussion on the quantification and classification of geodiversity indices based on GIS methodological tests

Quantitative assessment methods are attaining special attention in geodiversity research. Procedures to map geodiversity indices have been proposed by several authors though there is no consensus on how to best apply and replicate them in diverse areas. A contribution to the quantitative mapping of geodiversity using GIS tools of quantification and classification is presented. These procedures were applied in the municipality of Miguel Pereira, Rio de Janeiro, Brazil. A quantification stage is supported by the multiparts technique, in which the geodiversity elements are considered without pondering their repetition, and by the singleparts technique, where the repetitions are counted. Geodiversity is then mapped and classified according to the MOV (maximum obtained value) that considers the highest score obtained by the sum of the geodiversity sub-indices and to the MPV (maximum possible value) defined by the sum of the maximum scores in each of the geodiversity sub-indices. The maps produced according to the singleparts tools reflect a higher difference between the minimum and maximum scores of geodiversity, and using the MPV more areas are classified with low geodiversity. Fieldwork surveys support the idea that combining the multiparts technique for geodiversity quantification with the MOV to its classification is more appropriate to characterize the geodiversity of the area. Nevertheless, using different methodological approaches may generate significantly different results, what must be taken into account when considering geodiversity as a support tool in land management.This research did not receive any specific grant from funding agencies in the public, commercial, or not-for-profit sectors. The authors are grateful to CPRM (Servico Geologico do Brasil) and DRMRJ (Departamento de Recursos Minerais do Estado do Rio de Janeiro) for providing data of the study area and to the Department of Geology of the Federal University of Rio de Janeiro (UFRJ) for providing financial support for the fieldwork