Analisis Pengakuan, Pengukuran dan Pengungkapan Pendapatan dan Beban Berdasarkan PSAK No. 36 pada Ajb Bumiputera 1912 Manado

PSAK No.36 adalah standar akuntansi yang mengatur pendapatan, beban, liabilitas dan aset reasuransi dalam asuransi jiwa. AJB Bumiputera 1912 Manado menerapkan premi selain kontrak jangka pendek, pendapatan lain, klaim telah disetujui, klaim dalam proses penyelesaian dan klaim yang terjadi namun belum dilaporkan, AJB Bumiputera tidak menerapkan pengungkapan catatan atas laporan keuangan dalam Perusahaan dan pengakuan pendapatan premi kontrak jangka pendek. Tujuan penelitian ini untuk mengetahui bagaimana pengakuan, pengukuran dan pengungkapan pendapatan dan beban pada AJB Bumiputera 1912 Manado. Teknik pengumpulan data dilakukan dengan teknik wawancara dan studi pustaka. Menggunakan metode analisis deskriptif, teknik analisis data yaitu membandingkan teori dengan prosedur yang ditetapkan Perusahaan. Hasil penelitian diketahui bahwa manajemen Perusahaan telah menerapkan premi selain jangka pendek, pendapatan lain, dan beban klaim berdasarkan PSAK No.36, juga belum menerapkan premi jangka pendek dan pengungkapan catatan atas laporan keuangan berdasarkan PSAK No.36. Sebaiknya manajemen AJB Bumiputera untuk terus mengikuti standar PSAK No.36 dalam pengakuan, pengukuran dan pengungkapan pendapatan dan beban pada asuransi jiwa. Kata kunci : pengakuan, pengukuran, pengungkapan, pendapatan, beba

Holographic Entanglement Entropy at Finite Temperature

Using a holographic proposal for the entanglement entropy we study its behavior in various supergravity backgrounds. We are particularly interested in the possibility of using the entanglement entropy as way to detect transitions induced by the presence horizons. We consider several geometries with horizons: the black hole in $AdS_3$, nonextremal Dp-branes, dyonic black holes asymptotically to $AdS_4$ and also Schwarzschild black holes in global $AdS_p$ coordinates. Generically, we find that the entanglement entropy does not exhibit a transition, that is, one of the two possible configurations always dominates.Comment: v3: 31 pp, ten figures, modified to match version accepted by IJMP

Monitoring the impact of desert dust outbreaks for air quality for health studies

We review the major features of desert dust outbreaks that are relevant to the assessment of dust impacts upon human health. Our ultimate goal is to provide scientific guidance for the acquisition of relevant population exposure information for epidemiological studies tackling the short and long term health effects of desert dust. We first describe the source regions and the typical levels of dust particles in regions close and far away from the source areas, along with their size, composition, and bio-aerosol load. We then describe the processes by which dust may become mixed with anthropogenic particulate matter (PM) and/or alter its load in receptor areas. Short term health effects are found during desert dust episodes in different regions of the world, but in a number of cases the results differ when it comes to associate the effects to the bulk PM, the desert dust-PM, or non-desert dust-PM. These differences are likely due to the different monitoring strategies applied in the epidemiological studies, and to the differences on atmospheric and emission (natural and anthropogenic) patterns of desert dust around the world. We finally propose methods to allow the discrimination of health effects by PM fraction during dust outbreaks, and a strategy to implement desert dust alert and monitoring systems for health studies and air quality management.The systematic review was funded by WHO with as part of a Grant Agreement with Ministry of Foreign Affairs, Norway. Thanks are also given to the Spanish Ministry for the Ecological Transition for long term support in the last 2 decades to our projects on African dust effects on air quality over Spain; to the Spanish Ministry of Science, Innovation and Universities and FEDER Funds for the HOUSE project (CGL2016-78594-R), and to the Generalitat de Catalunya (AGAUR 2017 SGR41). Carlos Pérez García-Pando acknowledges long-term support from the AXA Research Fund, as well as the support received through the Ramón y Cajal program (grant RYC-2015-18690) of the Spanish Ministry of Science, Innovation and Universities.Peer ReviewedPostprint (published version

Higher dimensional global monopole with cosmological term

We investigate the space-time of a global monopole in a five dimensional space-time in presence of the cosmological term. Also the gravitational properties of the monopole solution are discussed.Comment: 9 page

Coulomb Phase Gluon Scattering at Strong Coupling

We calculate corrections to gluon scattering amplitudes in a Coulomb phase using gauge/string duality. The Coulomb phase considered is a maximal rank breaking of $SU(n_1+n_2)\to SU(n_1)\times SU(n_2) \times U(1)$. This problem therefore has 3 scales involved: 1) the scale of the massive fields $M_W$ arising from the spontaneous breaking of the gauge group; 2) The scale of the scattering, characterized by the Mandelstam variables $s,t,u$; 3) The IR regulator $m_{IR}$. We find corrections in the hard scattering limit $|s|,|t|,|u|\gg m_{IR}^2 \gg M_W^2$, and also find below threshold corrections with $M_W^2 \gg |s|,|t|,|u|$. We find that the corrections in the second case are finite, and so are IR regulator independent.Comment: 17+17 pages, 3 figure

On Horizons and Plane Waves

We investigate the possibility of having an event horizon within several classes of metrics that asymptote to the maximally supersymmetric IIB plane wave. We show that the presence of a null Killing vector (not necessarily covariantly constant) implies an effective separation of the Einstein equations into a standard and a wave component. This feature may be used to generate new supergravity solutions asymptotic to the maximally supersymmetric IIB plane wave, starting from standard seed solutions such as branes or intersecting branes in flat space. We find that in many cases it is possible to preserve the extremal horizon of the seed solution. On the other hand, non-extremal deformations of the plane wave solution result in naked singularities. More generally, we prove a no-go theorem against the existence of horizons for backgrounds with a null Killing vector and which contain at most null matter fields. Further attempts at turning on a nonzero Hawking temperature by introducing additional matter have proven unsuccessful. This suggests that one must remove the null Killing vector in order to obtain a horizon. We provide a perturbative argument indicating that this is in fact possible.Comment: 46 pp, 1 figur

Efectos del vibrado del pino piñonero (Pinus pinea L.) en el vigor de los árboles: densidad de copa, crecimiento de guías y parásitos de debilidad

In the Northwest of Spain the mechanized harvesting of pine cones is more and more frequenIn order to quantify the effects of vibration on the vigor of the trees, parcels of stone pine were planted in plateau and countryside. Both the mechanized and manual harvests were analyzed in adult and young trees. The growth of the tree shoots was measured. The presence and abundance of three insect plagues was analyzed in those same trees: Tomicus piniperda, Rhyacionia buoliana and Thaumetopoea pityocampa. The average shoot length of those trees manually harvested was superior to that of those mechanically harvested. The difference was very significant in young trees (40-50 years old) in the countryside and in adult trees (more than 80 years) on the plateau. Rhyacionia buoliana was more abundant in adult trees that young trees, but the relation of its abundance with the harvest method was not seen. The presence of Tomicus piniperda was rare and was only detected in mechanically harvested stands. Thaumetopoea pityocampa was more frequent in trees harvested by hand than those harvested mechanically and was more abundant in young stands. The percentage tree of defoliation was low in all stands independent of harvest method.En el noroeste de España es cada vez más frecuente la recolección mecanizada de piña. Para cuantificar los efectos del vibrado sobre el vigor de los árboles se instalaron en montes de páramo y de campiña parcelas donde se realizó cosecha mecanizada y manual en arbolado adulto y joven. Se midió el crecimiento de los brotes y se analizó la presencia y abundancia de tres insectos plaga sobre estos árboles, Tomicus piniperda y Rhyacionia buoliana, considerados parásitos de debilidad, así como Thaumetopoea pityocampa. La longitud media de los brotes fue superior en árboles cosechados manualmente. La diferencia es importante en árboles jóvenes (40-50 años) de campiñas y en árboles adultos (más de 80 años) de páramos. Rhyacionia buoliana fue más abundante en árboles adultos que en arbolado joven, pero no se vio relación de su abundancia con el método de cosecha. Tomicus piniperda fue escaso y sólo se detectó en rodales cosechados mecanizadamente. Thaumetopoea pityocampa es más frecuente en rodales cosechados manualmente, y en rodales jóvenes lo que indica que selecciona los árboles de crecimiento más vigoroso para alimentarse. Los porcentajes de defoliación fueron bajos en todas las parcelas

Testing the Gaussianity of the COBE-DMR data with spherical wavelets

We investigate the Gaussianity of the 4-year COBE-DMR data (in HEALPix pixelisation) using an analysis based on spherical Haar wavelets. We use all the pixels lying outside the Galactic cut and compute the skewness, kurtosis and scale-scale correlation spectra for the wavelet coefficients at each scale. We also take into account the sensitivity of the method to the orientation of the input signal. We find a detection of non-Gaussianity at $> 99$ per cent level in just one of our statistics. Taking into account the total number of statistics computed, we estimate that the probability of obtaining such a detection by chance for an underlying Gaussian field is 0.69. Therefore, we conclude that the spherical wavelet technique shows no strong evidence of non-Gaussianity in the COBE-DMR data.Comment: latex file 7 pages, 6 figures, submitted to MNRA

Predicting the mineral composition of dust aerosols: Insights from elemental composition measured at the Izaña Observatory

Regional variations of dust mineral composition are fundamental to climate impacts but generally neglected in climate models. A challenge for models is that atlases of soil composition are derived from measurements following wet sieving, which destroys the aggregates potentially emitted from the soil. Aggregates are crucial to simulating the observed size distribution of emitted soil particles. We use an extension of brittle fragmentation theory in a global dust model to account for these aggregates. Our method reproduces the size-resolved dust concentration along with the approximately size-invariant fractional abundance of elements like Fe and Al in the decade-long aerosol record from the Izaña Observatory, off the coast of West Africa. By distinguishing between Fe in structural and free forms, we can attribute improved model behavior to aggregation of Fe and Al-rich clay particles. We also demonstrate the importance of size-resolved measurements along with elemental composition analysis to constrain models.This research was supported by the Department of Energy (DE-SC0006713), the NASA Modeling, Analysis and Prediction Program, and the Aerosol Global Atmospheric Watch program of Izaña Observatory, which has been funded by AEMET and several research projects of the Ministry of Economy and Competitiveness of Spain and the European Regional Development Fund (ERDF) including POLLINDUST (CGL2011-26259) and AEROATLAN (CGL2015-66229-P)

Dynamics of a Bose-Einstein condensate in a symmetric triple-well trap

We present a complete analysis of the dynamics of a Bose-Einstein condensate trapped in a symmetric triple-well potential. Our classical analogue treatment, based on a time-dependent variational method using SU(3) coherent states, includes the parameter dependence analysis of the equilibrium points and their local stability, which is closely related to the condensate collective behaviour. We also consider the effects of off-site interactions, and how these "cross-collisions" may become relevant for a large number of trapped bosons. Besides, we have shown analytically, by means of a simple basis transformation in the single-particle space, that an integrable sub-regime, known as twin-condensate dynamics, corresponds in the classical phase space to invariant surfaces isomorphic to the unit sphere. However, the quantum dynamics preserves the twin-condensate defining characteristics only partially, thus breaking the invariance of the associated quantum subspace. Moreover, the periodic geometry of the trapping potential allowed us to investigate the dynamics of finite angular momentum collective excitations, which can be suppressed by the emergence of chaos. Finally, using the generalized purity associated to the su(3) algebra, we were able to quantify the dynamical classicality of a quantum evolved system, as compared to the corresponding classical trajectory.Comment: 22 pages, 10 figure