113 research outputs found

    Analisis Penerapan Akuntansi Biaya Lingkungan Pada PT Ratna Jaya Pekalongan

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    Environmental costs play an important role in reducing environmental problems and maintaining business sustainability. This research takes the research object at PT. Ratna Jaya is a private company operating in the batik convection sector. The company's production These activities have the potential to negatively impact on the environment. The purpose of this investigation is to determine and analyze the application of environmental costs in PT Ratna Jaya Pekalongan. This investigation is a qualitative descriptive investigation with a case study model. Sources and types of data to be used include primary and secondary data. The data analysis technique for the investigation using the case study method is the supporting coincidental data analysis technique. The results of the investigation show that there are five steps in the allocation of environmental costs. The identification stage shows that there are two groups of environmental costs identified, namely operational costs (including chemical costs, spare parts maintenance costs, workshop costs, PLN electricity costs, electricity maintenance costs and labor wages) and legal costs. The recognition stage shows that the environmental cost recognition method chosen is the accrual basis method. The measurement stage shows that the environmental cost measurement method chosen is the Historical cost method. The presentation stage shows that environmental costs are presented together in the income statement. The disclosure stage indicates that environmental costs are disclosed in the income statement. Keywords: Environmental Accounting; Environmental Costs; Waste Managemen

    A systematic review of natural health product treatment for vitiligo

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    <p>Abstract</p> <p>Background</p> <p>Vitiligo is a hypopigmentation disorder affecting 1 to 4% of the world population. Fifty percent of cases appear before the age of 20 years old, and the disfigurement results in psychiatric morbidity in 16 to 35% of those affected.</p> <p>Methods</p> <p>Our objective was to complete a comprehensive, systematic review of the published scientific literature to identify natural health products (NHP) such as vitamins, herbs and other supplements that may have efficacy in the treatment of vitiligo. We searched eight databases including MEDLINE and EMBASE for vitiligo, leucoderma, and various NHP terms. Prospective controlled clinical human trials were identified and assessed for quality.</p> <p>Results</p> <p>Fifteen clinical trials were identified, and organized into four categories based on the NHP used for treatment. 1) L-phenylalanine monotherapy was assessed in one trial, and as an adjuvant to phototherapy in three trials. All reported beneficial effects. 2) Three clinical trials utilized different traditional Chinese medicine products. Although each traditional Chinese medicine trial reported benefit in the active groups, the quality of the trials was poor. 3) Six trials investigated the use of plants in the treatment of vitiligo, four using plants as photosensitizing agents. The studies provide weak evidence that photosensitizing plants can be effective in conjunction with phototherapy, and moderate evidence that <it>Ginkgo biloba </it>monotherapy can be useful for vitiligo. 4) Two clinical trials investigated the use of vitamins in the therapy of vitiligo. One tested oral cobalamin with folic acid, and found no significant improvement over control. Another trial combined vitamin E with phototherapy and reported significantly better repigmentation over phototherapy only. It was not possible to pool the data from any studies for meta-analytic purposes due to the wide difference in outcome measures and poor quality ofreporting.</p> <p>Conclusion</p> <p>Reports investigating the efficacy of NHPs for vitiligo exist, but are of poor methodological quality and contain significant reporting flaws. L-phenylalanine used with phototherapy, and oral <it>Ginkgo biloba </it>as monotherapy show promise and warrant further investigation.</p

    The role of rock joint frictional strength in the containment of fracture propagation

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    The fracturing phenomenon within the reservoir environment is a complex process that is controlled by several factors and may occur either naturally or by artificial drivers. Even when deliberately induced, the fracturing behaviour is greatly influenced by the subsurface architecture and existing features. The presence of discontinuities such as joints, artificial and naturally occurring faults and interfaces between rock layers and microfractures plays an important role in the fracturing process and has been known to significantly alter the course of fracture growth. In this paper, an important property (joint friction) that governs the shear behaviour of discontinuities is considered. The applied numerical procedure entails the implementation of the discrete element method to enable a more dynamic monitoring of the fracturing process, where the joint frictional property is considered in isolation. Whereas fracture propagation is constrained by joints of low frictional resistance, in non-frictional joints, the unrestricted sliding of the joint plane increases the tendency for reinitiation and proliferation of fractures at other locations. The ability of a frictional joint to suppress fracture growth decreases as the frictional resistance increases; however, this phenomenon exacerbates the influence of other factors including in situ stresses and overburden conditions. The effect of the joint frictional property is not limited to the strength of rock formations; it also impacts on fracturing processes, which could be particularly evident in jointed rock masses or formations with prominent faults and/or discontinuities
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