ANALISIS PERLAKUAN AKUNTANSI DAN PENGALOKASIAN BIAYA LINGKUNGAN PADA PT ASPEX KUMBONG

PT Aspex Kumbong is one of manufacture companies producing paper for news. In it production activity, besides producing paper for news, it also generating liquid and solid waste as it byproducts. Therefore, PT Aspex Kumbong do the environmental management activities to realize company commitment to the environment.Some of the environmental management activities done by PT Aspex Kumbong are: Wash Water Treatment (WWT), solid waste management, quality control of waste, and testing the quality of environment. These activities generate environmental costs. The environmental costs are then being analyzed to determine its accounting treatment and allocation. Some of the environmental costs of PT Aspex Kumbong are allocated in production cost as overhead cost and some of the costs are allocated in the general and administration cost as maintenance and repair costs. The result of comparing to the PSAK 33 as the theory suggests that the accounting treatment and alocation of environmental costs of PT Aspex Kumbong is not in accordance with the PSAK 33. It is suggested that to determine the environmental cost per unit of PT Aspex Kumbong, the company needs to use the amount of emission generated. The environmental management activity reporting is very useful to internal management as an instrument for environmental decision-making and as a public communication tool.

An exploratory randomised controlled trial of a premises-level intervention to reduce alcohol-related harm including violence in the United Kingdom

<b>Background</b><p></p> To assess the feasibility of a randomised controlled trial of a licensed premises intervention to reduce severe intoxication and disorder; to establish effect sizes and identify appropriate approaches to the development and maintenance of a rigorous research design and intervention implementation.<p></p> <b>Methods</b><p></p> An exploratory two-armed parallel randomised controlled trial with a nested process evaluation. An audit of risk factors and a tailored action plan for high risk premises, with three month follow up audit and feedback. Thirty-two premises that had experienced at least one assault in the year prior to the intervention were recruited, match paired and randomly allocated to control or intervention group. Police violence data and data from a street survey of study premises’ customers, including measures of breath alcohol concentration and surveyor rated customer intoxication, were used to assess effect sizes for a future definitive trial. A nested process evaluation explored implementation barriers and the fidelity of the intervention with key stakeholders and senior staff in intervention premises using semi-structured interviews.<p></p> <b>Results</b><p></p> The process evaluation indicated implementation barriers and low fidelity, with a reluctance to implement the intervention and to submit to a formal risk audit. Power calculations suggest the intervention effect on violence and subjective intoxication would be raised to significance with a study size of 517 premises.<p></p> <b>Conclusions</b><p></p> It is methodologically feasible to conduct randomised controlled trials where licensed premises are the unit of allocation. However, lack of enthusiasm in senior premises staff indicates the need for intervention enforcement, rather than voluntary agreements, and on-going strategies to promote sustainability

Embodiment in social psychology.

Psychologists are increasingly interested in embodiment based on the assumption that thoughts, feelings, and behaviors are grounded in bodily interaction with the environment. We examine how embodiment is used in social psychology, and we explore the ways in which embodied approaches enrich traditional theories. Although research in this area is burgeoning, much of it has been more descriptive than explanatory. We provide a critical discussion of the trajectory of embodiment research in social psychology. We contend that future researchers should engage in a phenomenon-based approach, highlight the theoretical boundary conditions and mediators involved, explore novel action-relevant outcome measures, and address the role of individual differences broadly defined. Such research will likely provide a more explanatory account of the role of embodiment in general terms as well as how it expands the knowledge base in social psychology

Changes in protein expression in mussels Mytilus galloprovincialis dietarily exposed to PVP/PEI coated silver nanoparticles at different seasons

Potential toxic effects of Ag NPs ingested through the food web and depending on the season have not been addressed in marine bivalves. This work aimed to assess differences in protein expression in the digestive gland of female mussels after dietary exposure to Ag NPs in autumn and spring. Mussels were fed daily with microalgae previously exposed for 24 hours to 10 µg/L of PVP/PEI coated 5 nm Ag NPs. After 21 days, mussels significantly accumulated Ag in both seasons and Ag NPs were found within digestive gland cells and gills. Two-dimensional electrophoresis distinguished 104 differentially expressed protein spots in autumn and 142 in spring. Among them, chitinase like protein-3, partial and glyceraldehyde-3-phosphate dehydrogenase, that are involved in amino sugar and nucleotide sugar metabolism, carbon metabolism, glycolysis/gluconeogenesis and the biosynthesis of amino acids KEGG pathways, were overexpressed in autumn but underexpressed in spring. In autumn, pyruvate metabolism, citrate cycle, cysteine and methionine metabolism and glyoxylate and dicarboxylate metabolism were altered, while in spring, proteins related to the formation of phagosomes and hydrogen peroxide metabolism were differentially expressed. Overall, protein expression signatures depended on season and Ag NPs exposure, suggesting that season significantly influences responses of mussels to NP exposure.This work has been funded by the Spanish Ministry of Economy and Competitiveness (NanoSilverOmics project MAT2012-39372), Basque Government (SAIOTEK project S-PE13UN142 and Consolidated Research Group GIC IT810-13) and the University of the Basque Country UPV/EHU (UFI 11/37 and PhD fellowship to N.D.). This study had also the support of Fundação para a Ciência e Tecnologia (FCT) from Portugal through the Strategic Project UID/MAH00350/2013 granted to CIMA. The contribution of K. Mehennaoui was possible within the project NanoGAM (AFR-PhD-9229040) and M. Mikolaczyk was supported by a PhD fellowship from the French Ministry of Higher Education and Research.info:eu-repo/semantics/acceptedVersio

Defoliation responses of little bluestem at the organism and population level

Typescript (photocopy).Little bluestem (Schizachyrium scoparium (Michx.) Nash var. frequens F. T. Hubb) is a highly polymorphic perennial grass of North America. The studies described here deal with various effects of defoliation on little bluestem at the organism and population level. The intent was to (1) clarify the effects of differential defoliation on root initiation and root and leaf elongation of dependent tillers, (2) evaluate the effects of defoliation on four genotypes of little bluestem differing in plant height and tillering rate, (3) evaluate the long-term effects of defoliation on populations as measured by morphological and allozymic comparisons of long-term grazed and nongrazed populations and (4) evaluate the extent of apomixis in the genus Schizachyrium. It was found that the portion of the grass-shoot system defoliated has a pronounced effect on subsequent growth of dependent tillers. Uniform defoliation of all plant shoots decreased the rate of root elongation and increased the rate of leaf elongation of dependent tillers in comparison to untreated plants. These effects were not as pronounced when only a parent-shoot or dependent tiller was defoliated. Genotypes with a high rate of tillering supported 4-7 leaf stage tillers with significantly wider leaves, fewer and shorter roots, and less shoot regrowth after defoliation. The tall genotypes supported tillers with significantly fewer roots, but with greater root elongation after defoliation. These results demonstrated the significant amount of genetic variability in growth form and response to defoliation which can arise from a single sexual generation of this highly outcrossing species

Defoliation responses of little bluestem at the organism and population level

Typescript (photocopy).Little bluestem (Schizachyrium scoparium (Michx.) Nash var. frequens F. T. Hubb) is a highly polymorphic perennial grass of North America. The studies described here deal with various effects of defoliation on little bluestem at the organism and population level. The intent was to (1) clarify the effects of differential defoliation on root initiation and root and leaf elongation of dependent tillers, (2) evaluate the effects of defoliation on four genotypes of little bluestem differing in plant height and tillering rate, (3) evaluate the long-term effects of defoliation on populations as measured by morphological and allozymic comparisons of long-term grazed and nongrazed populations and (4) evaluate the extent of apomixis in the genus Schizachyrium. It was found that the portion of the grass-shoot system defoliated has a pronounced effect on subsequent growth of dependent tillers. Uniform defoliation of all plant shoots decreased the rate of root elongation and increased the rate of leaf elongation of dependent tillers in comparison to untreated plants. These effects were not as pronounced when only a parent-shoot or dependent tiller was defoliated. Genotypes with a high rate of tillering supported 4-7 leaf stage tillers with significantly wider leaves, fewer and shorter roots, and less shoot regrowth after defoliation. The tall genotypes supported tillers with significantly fewer roots, but with greater root elongation after defoliation. These results demonstrated the significant amount of genetic variability in growth form and response to defoliation which can arise from a single sexual generation of this highly outcrossing species

An Error Analysis on the Use of Simple Past Tense in Students’ Recount Text Writing

This research was conducted based on the phenomenon happened in the school. The students had low ability in grammar. They got difficulty in constructing sentences by using some tenses. Therefore, this thesis discussed the error analysis on using simple past tense in writing recount text. The purpose of this research was to classify the types of errors made by the students and find out the sources of errors which students made on using past tense in writing recount text. This research was conducted based on descriptive qualitative analysis. The subjects of the research were the students at the first semester of SMA Mardi Yuana Depok Class X Social III which consisted of 20 students, it was considered by using purposive sampling technique. In collecting the data, this research used writing task to identify the students‟ errors on using action verb in writing recount text based on linguistic category taxonomy and sources of errors according to Brown’s theory. The result of the research showed that there were 4 types of errors made by the students. The highest two common errors were Misinformation errors 30 or 37,5% and Omission errors 24 or 30 %. The lowest two errors were Addition errors that were 14 items or 17,5% and Mis-ordering with 12 items or 15%. Based on the total result types of errors, this research found that Interlingual Transfer was the major source of errors made by the students

The Relationship Between Cash Conversion Cycle and Profitability in Medium-Sized Real Estate and Property Firms Listed in The Indonesia Stock Exchange (IDX)

Abstract.The objective of the research is to examine the impact of CCC’s components on the profitability of Indonesia medium sized real estate and property firms. The research used the samples of eight companies listed on Indonesia Stock Exchange period of 2008-2012, selected by purposive sampling method based on criteria of Medium Enterprise according to UU No. 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah. Pearson Product Moment Correlation and Multiple Linear Regression were used to examine the relationship of CCC’s components: (Average Age of Inventory (AAI), Average Collection Period (ACP), And Average Payment Period (APP) on the firm’s profitability (Earning Per Share (EPS). The findings of this research show that AAI partially has negative relationship on firm profitability, but it is not statistically significant. ACP and APP partially have negative relationship and significant effect on a firm’s profitability. Simultaneously, AAI, ACP, and APP have positive relationship and significant effect on a firm’s profitability. These findings imply that Medium-sized real estate and property firm need to focus on managing ACP and APP in order to improve their profitability.Keywords: Real estate dan property, Small Medium Enterprise (SME), Cash Conversion Cycle(CCC) Â