325 research outputs found

    Refluks Gastroesofageal Pada Anak

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    This  article  discusses  Gastroesophageal  Reflux  (GER),  an  entry  of  gastric  content  into esophagus with more than once regurgitation a day, which often happens to a four-month-old child. The main cause of GER is the imperfection of both the tonus muscle of the lower esophageal sphincter and the length of esophagus.  The  diagnosis  of  GER  can  be  made  by  clinical  examinations  as  well  as  laboratory  and radiology  tests,  which  may  result  in  different  kinds  of  GER:  hiatus  hernia,  achalasia,  hypertrophy congenital  of  pyloric  stenosis,  duodenal  atresia,  meconium  ileus.  The  therapy  of  GER  can  be  a)  non-pharmacological, e.g. by raising the child’s head to be higher than its body position; no more feeding 2 hours before the child sleeps; avoiding food that can trigger GER; giving no milk by the child’s sleeping time; b) pharmacological, e.g. by giving antacid, prokinetic medicine, histamine receptor H2 antagonist, and inhibitor pump proton; and c) surgical, which should be the last choice. &nbsp

    Pengaruh Pemahaman Akuntansi, Pemahaman Ketentuan Perpajakan dan Transparansi dalam Pajak terhadap Kepatuhan Wajib Pajak Badan

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    This study aims to examine the effect of an understanding of accounting, an understanding of taxation provisions, and transparency in tax. The data collecting method used in this research is survey method by means of questionnaire instrument directly delivered to respondents in tax and accountant division who reporting annual tax return to KPP Madya. A total of 92 respondents (92%) collected and used in the analysis. Methods of analysis used in this study is the technique of multiple regression analysis version 20.0. Result of the study showed that the variables understanding of accounting, understanding of taxation provisions, and transparency in tax effect on taxpayers compliance agency in KPP Madya Pekanbaru. The magnitude of the effect caused by Adjusted R2 by three variables together 54.4% of the dependent variable, while the remaining 45.6% is influenced by other variables not examined in this study.Keywords: Taxpayers compliance agency, understanding of accounting, understanding of taxation provisions, and transparency in tax

    SINDROMA REYE: Dari Etiologi Hingga Penatalaksanaan

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    Reye’s syndrome is a disease that is correlated with acute non-inflamatory encephalopathy and hepatic failure. Although its cause is not clear,  this syndrome is often detected after an acute viral infection such as influenza, varicella, or gastroenteritis. Moreover, this syndrome is correlated with the use of aspirin to cure fever. Reye’s syndrome is now differentiated into two groups: (1) “Classic” Reye’s syndrome or “idiophatic” or “North American type”, and (2) the “Reye-like” Inherited Metabolic Disorder (IMD). Clinical manifestation of this syndrome is not specified but it may include vomitting with or without dehydration, ensephalopathy, jaundice, and more than 50% of it shows hepatomegali. CDC (Center for Disease Control and prevention) classifies encephalopathy into 6 stadiums. Death may be caused by cerebral edema, intracranial highpressure or myocardial disfunction, cardiovascular colaps, respiratory failure, gastrointestinal hemorrhage, and status epilepticus or sepsis

    Hydrogen Absorption in Weldments of Overlaid Claded Pressure Vessel

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    Cracks was found in type 347 stainless steel internal attachment welds of a reactor for a high temperature, and highpressure hydrogen service. One of the possible causes of cracking is low cycle fatigue cracking induced by repetition ofthermal stress to embrittled weld metal. Type 347 weld metal loses its ductility by presence of sigma phase andhydrogen

    Pengaruh Independensi, Kompetensi, dan Etika Profesi terhadap Profesionalisme Auditor Bpkp Perwakilan Provinsi Sumatera Utara

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    There are some factors influencing the auditors professionalism. This study attempts to obtain empirical evidence the influence of independency, competency, and professional ethics auditor professionalism, especially those who are working in BPKP North Sumatera.The population of study is all auditors who worked on the BPKP North Sumatera. Methods of data collection in this study is the method of questionnaire survey using instruments that are delivered directly to the BPKP Representative North Sumatera Province. The Respondents are used in the analysis were 80 respondents (80%) Methods of Analysis is conducted with a multiple regression analysis.The results of testing that has been done.Partial regression test (t test) showed that the auditors independency, competency, and proffesional ethics had a influences towards auditor professionalism. The coefficient of determination in this study was 53,9 %. These four variables affect the dependent variable was 53,9 %, while 46,1 % is influenced by other variables that are not addressed in this study.Keyword: independency, competency, proffesional ethics, and professionalis

    Approximation of Hydrogen Induced Delayed Fracture of Overlaid Cladding in Pressure Vessels Steel Structure

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    Distribution and electronic states of interstitial hydrogen atoms in the iron lattice are discussed in regard to their influence to the lattice bonding, and theory of hydrogen induced delayed fracture of steel based upon it is proposed. Characteristics of delayed fracture are accordingly well accounted for

    Pendidikan Sains dalam Al-Quran (Studi Penafsiran Quraish Shihab terhadap Q.S. Al-Baqarah: 26)

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    Al-Qur‟an is a promoter to muslim community, finding and developing of knowledge. Al-Qur‟an is believed embrace all knowledge include science. This paper is contain tafsir of quraish shihab about surah al-Baqarah: 26 and relation of science. As one of the evidence the interpretation that manage to correlate two scientific knowledge. The interpretation of this ayat he had differ with others mufassir. Begin from the mention about how hazardous an mosquito, as long as the time is considered small and unimportant by all many people, particularly in this ayat is intended to hypocrite people (munafik). This interpretation afterwards corelated with scientists perspective
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