PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MEMVERIFIKASI DAN MEMONITORING LAPORAN PERTANGGUNGJAWABAN PEMBAYARAN PENSIUN DARI MITRA BAYAR PT. TASPEN (PERSERO) KANTOR CABANG MANADO

Akuntansi Manajemen berperan sebagai sistem akuntansi yang berbentuk informasi untuk diberikan kepada pihak internal perusahaan. Dalam perannya akuntansi manajemen cenderung berfungsi sebagai alat pengukur kinerja perusaahan dalam bidangnya masing-masing, yang kemudian di kelola menjadi sebuah informasi perusahaan dan dijadikan alat untuk mengambil keputusan. Bagian internal perusahaan menjadikan akuntansi pertanggungjawaban sebagai suatu sistem akuntansi yang digunakan untuk mengukur kinerja setiap manajer untuk selalu berperan aktif dalam mencapai tujuan dengan baik. Dalam suatu perusahaan besar diperlukan adanya peran akuntansi pertanggungjawaban sehingga dapat menjadi tolak ukur perkembangan perusahaan. fungsi dari sistem akuntansi pertanggungjawaban adalah sebagai alat pencatatan, pelaporan dan pengawasan. Adapun laporan pertanggungjawaban berupa dokumen yang berisi penjelasan lengkap tentang pelaksanaan suatu kegiatan dari awal hingga akhir pada suatu periode. Tujuan dari penelitian ini adalah untuk mengetahui peranan akuntansi pertanggungjawaban dalam memverifikasi dan memonitoring laporan pertanggungjawaban pembayaran pensiun dari mitra bayar PT. Taspen (Persero) Kantor Cabang Manado. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan metode pengumpulan data melalui wawancara, dokumentasi dan observasi. Hasil menunjukkan bahwa akuntansi pertanggungjawaban sudah berjalan dengan baik terlebih pada laporan pertanggungjawaban bulanan

Faculty Ensemble: The Bach Suites for Solo Violoncello

Kemp Recital HallSeptember 27, 2012Thursday Evening7:30 p.m

Dynamic Preisach hystersis model for magnetostrictive materials for energy application

Recently Magnetostrictive materials have been proposed as active materials to be used in several energy harvesting technology [1]. In this kind of application, the working condition of the material is highly dynamic and non linear. As a result static models of magnetostrictive materials are usually not very accurate and can be not reliable to develop a sufficiently accurate designof the energy harvesting devices. The presence of hysteresis requires accurate mathematical modeling in order to correctly foresee the behavior of real materials (ferromagnetic or magnetostrictive) used in control systems or in electrical machines and thus simplifying the design of such controllers or predicting with acceptable accuracy electromagnetic fields in such devices[2]. In order to overcome this problem, this paper addresses the development of Dynamic Preisach hysteresis model (DPM) for magnetostrictive materials for energy application operating in hysteretic and time varying nonlinear regimes. DPM is a development of classical Preisach Model which is able to include dynamical features in the mathematical model of hysteresis. In this paper the magnetostrictive material considered is Terfenol-D. Its hysteresis is modeled by applying the DPM whose identification procedure is performed by using a neural network procedure previously publised [3]. The neural network used is a multiplayer perceptron trained with the Levenberg-Marquadt training algorithm. This allows to obtain both Everett integrals and the Preisach distribution function, without any special conditioning of the measured data, owing to the filtering capabilities of the neural network interpolators. The model is able to reconstruct both the magnetization relation and the Field-strain relation. The model is validated through comparison and prediction of data collected from a typical Terfenol-D transducer

Modelling flows duration curves in Mediterranean river basins through an ecohydrological approach

The flow duration curve, representing the relationship between magnitude and frequency of streamflows in a basin, provides an important synthesis of the relevant hydrological processes occurring at the basin scale. It is typically obtained from field observations and, since most of the geographical areas of the world still lack suitable streamflow observations, its reconstruction in ungauged river basins is certainly an open and relevant issue in the hydrological literature. Different theoretical approaches have been developed in recent years, and in particular, a novel ecohydrological framework has provided considerable results. The aim of this study is to test with field data, a recent analytical model for the probabilistic characterization of base flows in river basins using few climatic, ecohydrologic and geomorphologic parameters. The base flow is the slow, subsurface contribution to runoff that in many circumstances, such as in the case of relatively flat, vegetated catchments, represents the major runoff component in terms of discharged volumes. The model, coupling soil moisture balances with a simplified scheme of the hydrological response of the basin, provides the probability distribution function of the daily streamflows and the corresponding flow duration curves. The temporal dynamic of the soil water content is seen as the result of deterministic, state dependent loss processes (e.g., evapotranspiration, leakage) and stochastic increments driven by intermittent rainfall forcings. The episodical exceedence of a certain critical level, comprised between the field capacity and complete soil saturation, for the catchment-averaged soil moisture is seen as the triggering mechanism for water release from soil toward the catchment outlet. According to this approach the derived probability density function of slow component of runoff is well described by a Gamma distribution. In this work the original approach, that was structured in a spatially lumped framework by assuming average properties, is considered and opportunely modified to adapt it to the peculiarities of some Mediterranean regions, where catchments are often relatively small and characterized by significant periods with absence of water discharge, especially during the summer. The model is tested using long daily streamflows series recorded in a small catchment located in southern Italy. A sensitivity analysis of the model to the most relevant parameters is also carried out. After performing a procedure to determinate appropriate model parameters, the flow duration curve predicted by the model is compared to the empirical one. Important implications arising from this comparison are here presented and discussed

EHSM: a new conceptual model for daily streamflow simulation under ecohydrological framework

A parsimonious conceptual lumped model is presented here with the aim of simulating daily streamflow in semi-arid areas. The model is able to reproduce surface and sub-surface runoff, soil moisture dynamics and evapotranspirative fluxes, averaged over a basin starting from daily time series of rainfall and temperature and from the initial value of soil. The rainfall is partioned in two components: the first, which interests a totally impermeable area, is routed directly on a superficial linear reservoir, while the second passes through permeable soil. If the rainfall input exceeds the soil storage capacity, which is a function of soil moisture at that specific time, this saturation excess is routed on the superficial reservoir as well. When soil moisture is higher than the field capacity, the model simulates the leakage component, which is described as an instantaneous pulse from the soil bucket to a second deep linear reservoir. The two reservoirs work in parallel with different time of response: the superficial reservoir has a time lag of about 1-2 days, while the deep reservoir is characterized by a lag time of weeks. Soil moisture dynamics, which are crucial in determining how much water could be keep or released as streamflow or leakage, are simulated with a simple bucket model feed by rainfall and depleted by evapotranspiration. The latter component is calculated as a stepwise function of soil moisture. When there is no limitation given by water availability in the soil, basin vegetation evapo-transpires at maximum level, which is a function of daily temperature and crop characteristics. When soil moisture decreases under a critical value (similar to a stomata closure point), evapotranspiration linearly decreases to zero. The model has been calibrated using Montecarlo simulations on 23 Sicilian basins with very different hydrological behavior. This calibration method has allowed to adapt the conceptual model framework to the basin characteristics and at the same time to obtain the set of parameters with the higher efficiency in reproducing historical streamflow. Performances have been compared with the ones obtained with the IHACRES model, which is one of the most used models for daily streamflow simulation in semi-arid catchments. EHSM is able to obtain, on the analyzed basins, performances similar or better than IHACRES using a lower number of parameters. At the same time, the proposed model gives reliable estimate of soil moisture traces and evapotranspiration fluxes, variables very useful in support flood alert models or irrigation models

Soil moisture limiting olive orchard evapotranspiration

Two years of field data concerning soil moisture dynamics and water vapor fluxes over a rainfed olive orchard in Sicily are presented here in order to understand how climate, seasonality, water availability and farming practices drive evapotranspiration in such a peculiar Mediterranean vegetation. Soil moisture has been measured in two different points characterized by a uniformly sandy soil and at multiple depths up to 1.2 m. The observed dynamics are driven by rainfall inputs, which are frequent during the winter season and rare during the growing season, and by vegetation uptakes, which deplete the water stored in the soil. The top layers soil moisture status is much more time dependent and variable than deeper layers, which instead show a smoother signal. Water vapor fluxes have been measured with the eddy covariance method using a sonic anemometer and a gas analyzer set above the canopy. The measured fluxes show a seasonal behavior justified by the vegetation growing activities, which start approximately in April. High evaporative demand is satisfied when soil moisture is not a limiting factor: that happens at the beginning of the growing season and in fall when olive trees are still active and the late summer rainfalls have replenished the soil. Moving through the growing season, when soil water is depleted day by day, the evaporative demand is no more satisfied because of a soil moisture limit. Plants have difficulty in extracting water from the soil, and then reduce their activity by closing the stomata with a consequent reduction of the evapotranspirative fluxes. Fluxes have been found to be also dependent on tillage operations, which remove grass from the soil thus eliminating a cause of water depletion. In this work, soil moisture data and the ratio between actual and potential evapotranspiration has been related in order to depict a single stepwise relation linking water availability in the soil and vegetation evapotranspirative activity

EHSMu: a new conceptual model for hourly discharge simulation under ecohydrological framework in urban area

A parsimonious conceptual lumped model is presented here with the aim of simulating hourly discharge in urban areas. The EHSMu (EcoHydrological Streamflow Model for urban areas) is able to reproduce the discharge at the outlet of an urban drainage system and, at the same time, soil moisture dynamics and evapotranspirative fluxes over vegetated areas within an urban catchment. In urban areas, rain falling over impervious surfaces is directly transferred towards the drainage system in a time depending on the catchment characteristics, and drainage network geometry. If the rain falls over pervious and vegetated areas the runoff generation is driven by soil moisture content, which in turn is linked to evapotranspiration and leakage. While on one side soil water content determines if rainfall produces saturation excess or a leakage loss, on the other side it constrains the evapotranspirative fluxes, so that, when it approaches to saturation, the actual evapotranspiration tends to the potential one. The hydrological scheme of the urban catchment follows these premises and consists of three interconnected elements: a soil bucket and two linear reservoirs. The soil bucket epitomizes in two distinct classes different conditions within a catchment: the first interprets impervious areas while the second describes pervious and vegetated soils. The soil bucket is linked to the two linear reservoirs: one is responsible for the runoff within the drainage system, while the other is used to delay the entry of subsurface runoff component into the drainage system. The surface reservoir is fed by the rain falling on imperviuos areas, by the saturation excess generated over pervious areas and by the delayed contribution arising from the subsurface reservoir, which is solely supplied by leakage pulses. Soil moisture dynamics in the pervious part of the basin, are simulated by a simple bucket model feed by rainfall and depleted by evapotranspiration. The latter component is calculated as a linear function of soil moisture. The model has been calibrated using Montecarlo simulations on an urban catchment in the United States. This method allows to adapt the conceptual model framework to the catchment characteristics and at the same time to obtain the set of parameters with the higher efficiency in reproducing historical discharge at the outlet. The proposed model gives reliable estimate of runoff, soil moisture traces and evapotranspiration fluxes. Model outputs could be very useful for urban ecohydrology, because they allow for the simulation of vegetation water stress and consequently the design of sustainable urban green spaces. At the same time the model structure allows to simulate the effects of stormwater management best practices for achieving the hydraulic invariance

Regional flow duration curves for ungauged sites in Sicily

Flow duration curves are simple and powerful tools to deal with many hydrological and environmental problems related to water quality assessment, water-use assessment and water allocation. Unfortunately the scarcity of streamflow data enables the use of these instruments only for gauged basins. A regional model is developed here for estimating flow duration curves at ungauged basins in Sicily, Italy. Due to the complex ephemeral behavior of the examined region, this study distinguishes dry periods, when flows are zero, from wet periods using a three parameters power law to describe the frequency distribution of flows. A large dataset of streamflows has been analyzed and the parameters of flow duration curves have been derived for about fifty basins. Regional regression equations have been developed to derive flow duration curves starting from morphological basin characteristics

Gender matter in isotretinoin therapy for acne vulgaris? A retrospective study

Introduction: Gender differences have been recently highlighted for several aspects of acne vulgaris such as epidemiology, pathogenesis, clinical course, quality of life and treatment outcome. In particular a shorter but more severe clinical course has been reported in males than in females; nevertheless, usually men have their quality of life less affected. Aim: To determine if the response and the adverse events to 1 cycle of oral isotretinoin therapy can be influenced by gender. Methods: A retrospective study was conducted on consecutive patients affected by acne vulgaris and treated with oral isotretinoin. Global acne grading system (GAGS), acne-related quality of life (AQoL) and isotretinoin-related adverse events were considered as outcome measures and were evaluated before (T0), every month during administration and 4 weeks after the withdrawal (T1) of oral isotretinoin therapy. Mann-Whitney U test and Wilcoxon signed-rank test were used for quantitative parameters and Fisher exact test for qualitative ones. Results: Forty-nine acneic patients were retrospectively selected (33 males 67.3% and 16 females -32.7%; median age: 19 years). Patients had received a median dosage of isotretinoin of 0.4 mg/kg/die for a median period of 5 months; no differences in outcome measures among genders were reported. Limitations: The study is retrospective and the sample is small and not homogenously distributed among genders, as males are double in number than females. Conclusions: In our study population gender didn't influence neither the clinical and the quality of life outcome measures nor the occurrence of adverse events to oral isotretinoin therapy for acne