PRARANCANGAN PABRIK BIOETANOL DARI RUMPUT GAJAH (PENNISETUM PURPUREUM) DENGAN KAPASITAS PRODUKSI 51.000 TON/TAHUN

ABSTRAKPrarancangan pabrik bioetanol berbahan baku rumput gajah ini dibangun untuk memenuhi kebutuhan bioetanol dalam negeri. Kapasitas produksi pabrik yaitu sebesar 51.000 ton/tahun. Pengolahan bioetanol dilakukan dengan tiga tahap proses produksi. (1) Delignifikasi, dilakukan dengan metode Alkaline hydrolysis yaitu menggunakan bahan kimia NaOH 1%, waktu 1 jam dan suhu 140oC, (2) Hidrolisa dengan menggunakan enzim selulase beroperasi pada suhu 50oC, (3) Fermentasi menggunakan S.cerevisiae dan (NH4)2SO4 beroperasi pada suhu 300C, 1 atm selama 24 jam serta pH 4,8, (4) Tahap pemurnian etanol, alat yang digunakan adalah distilasi. Produk yang dihasilkan adalah bioetanol 95,3%. Bentuk perusahaan yang direncanakan adalah Perseroan Terbatas (PT) dengan menggunakan metode garis dan staf dengan waktu operasi selama 330 hari pertahun. Kebutuhan tenaga kerja adalah 160 karyawan. Pabrik ini direncanakan didirikan di Batee Geulungku yang terletak dalam wilayah administratif Kecamatan Simpang Mamplam dan Kecamatan Pandrah Kabupaten Bireuen dan untuk memenuhi kebutuhan listrik diperoleh dari Perusahaan Listrik Negara (PLN) dan Generator dengan daya 2.007,36 Kw.Hasil analisa ekonomi yang diperoleh adalah sebagai berikut : a)Fixed Capital Investment= Rp. 297.102.422.416b)Working Capital Investment= Rp. 52.062.340.377c)Total Capital Investment= Rp. 349.164.762.793d)Total Biaya Produksi= Rp. 1.029.889.801.351e)Hasil Penjualan= Rp. 1.249.500.000.000f)Laba bersih= Rp. 164.707.648.987g)Pay Out Time (POT)= 3 tahunh)Break Event Point (BEP)= 42

Myocardial Architecture and Patient Variability in Clinical Patterns of Atrial Fibrillation

Atrial fibrillation (AF) increases the risk of stroke by a factor of four to five and is the most common abnormal heart rhythm. The progression of AF with age, from short self-terminating episodes to persistence, varies between individuals and is poorly understood. An inability to understand and predict variation in AF progression has resulted in less patient-specific therapy. Likewise, it has been a challenge to relate the microstructural features of heart muscle tissue (myocardial architecture) with the emergent temporal clinical patterns of AF. We use a simple model of activation wavefront propagation on an anisotropic structure, mimicking heart muscle tissue, to show how variation in AF behaviour arises naturally from microstructural differences between individuals. We show that the stochastic nature of progressive transversal uncoupling of muscle strands (e.g., due to fibrosis or gap junctional remodelling), as occurs with age, results in variability in AF episode onset time, frequency, duration, burden and progression between individuals. This is consistent with clinical observations. The uncoupling of muscle strands can cause critical architectural patterns in the myocardium. These critical patterns anchor micro-re-entrant wavefronts and thereby trigger AF. It is the number of local critical patterns of uncoupling as opposed to global uncoupling that determines AF progression. This insight may eventually lead to patient specific therapy when it becomes possible to observe the cellular structure of a patient's heart.Comment: 5 pages, 4 figures. For supplementary materials please contact Kishan A. Manani at [email protected]

PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah)

Akuntan publik merupakan auditor independen yang menyediakan jasa kepada masyarakat umum terutama dalam bidang audit atas laporan keuangan yang dibuat oleh kliennya. Tugas akuntan publik adalah memeriksa dan memberikan opini terhadap kewajaran laporan keuangan suatu entitas usaha berdasarkan standar yang telah ditentukan oleh Ikatan Akuntan Indonesia (IAI). Berdasarkan hal tersebut maka akuntan publik memiliki kewajiban menjaga kualitas audit yang dihasilkannya. Dalam menjalankan profesinya seorang akuntan publik di Indonesia diatur oleh suatu kode etik dengan nama Kode Etik Ikatan Akuntan Indonesia. Kode Etik Ikatan Akuntan Indonesia merupakan tatanan etika dan prinsip moral yang memberikan pedoman kepada akuntan publik untuk berhubungan dengan klien, sesama anggota profesi dan juga masyarakat. Penelitian ini bertujuan untuk mengetahui apakah kompetensi, independensi, interaksi kompetensi dan etika auditor serta interaksi independensi dan etika auditor berpengaruh terhadap kualitas audit. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi moderat yang merupakan aplikasi khusus berganda linear dimana persamaan regresinya mengandung unsur interaksi. Analisis ini digunakan untuk mengetahui apakah kompetensi, independensi, interaksi kompetensi dan etika auditor serta interaksi independensi dan etika auditor berpengaruh signifikan terhadap kualitas udit. Hasil analisis regresi moderat menunjukkan bahwa kompetensi dan independensi berpengaruh signifikan terhadap kualitas audit. Kompetensi yang dimoderasi etika auditor berpengaruh signifikan terhadap kualitas audit sedangkan independensi yang dimoderasi etika auditor juga berpengaruh signifikan terhadap Kualitas Audit. Koefisien determinasi Adjusted R Square menunjukkan bahwa variasi perubahan kualitas audit yang disebabkan oleh perubahan variasi pengaruh kompetensi dan interaksi kompetensi dengan etika auditor sebesar 85%, sedangkan perubahan variasi pengaruh independensi dan interaksi independensi dengan etika auditor sebesar 81,7%

Assessment of Electronic Fiscal Devices (EFDs) Performance for Revenue Collection in Tanzania: A Case Study of TRA Mbeya in Mbeya Region.

This study aimed at assessing the Electronic Fiscal Devices (EFDs) performance on tax revenue collection in Tanzania where the case study was TRA Mbeya region. The research used quantitative approaches, positivism philosophy and descriptive research design. A sample size of 86 respondents were selected from a study population of 110 TRA staff in Mbeya region through systematic sampling process. During the study, both primary and secondary data were collected from TRA staff in which primary data were collected using questionnaires and secondary data were obtained from TRA annual reports and other documents. Both descriptive and inferential analysis were used where the hypothesis was tested using Chi-Square. The study found out that after introduction of EFDs in Tanzania the tax revenue collection was growing. For this reason, the study concluded that the introduction of EFDs in Tanzania brought significant performance in terms of amount of tax collected. From the findings of the study a number of recommendations have been proposed. These include, ensuring that TRA continues to provide education on the use and the importance of EFDs, the purchase price of EFDs be reviewed downwards, Taxpayers should change with change in technology, proper examination of taxpayer ability to pay tax so that the tax to be paid by each taxpayer is fair and TRA should ensure timely delivery of services especially in solving problems related to EFDs. Also, the study suggested further studies to be conducted on the same topic in other places in Tanzania as well as on other factors contributed to increase in tax revenue collection after introduction of EFDs other than EFDs. Keywords: Electronic Fiscal Devices (EFDs), tax revenue collection, TRA, Mbeya regio

A Simple Model for Identifying Critical Structures in Atrial Fibrillation

Atrial fibrillation (AF) is the most common abnormal heart rhythm and the single biggest cause of stroke. Ablation, destroying regions of the atria, is applied largely empirically and can be curative but with a disappointing clinical success rate. We design a simple model of activation wavefront propagation on a structure mimicking the branching network architecture of heart muscle and show how AF emerges spontaneously as age-related parameters change. We identify regions responsible for the initiation and maintenance of AF, the ablation of which terminates AF. The simplicity of the model allows us to calculate analytically the risk of arrhythmia. This analytical result allows us to locate the transition in parameter space and highlights that the transition from regular to fibrillatory behaviour is a finite-size effect present in systems of any size. These clinically testable predictions might inform ablation therapies and arrhythmic risk assessment.Comment: 5 pages, 4 figures. For supplementary materials please contact Kishan A. Manani at [email protected]

PHARMACOGNOSTICAL AND PRELIMINARY PHYTOCHEMICAL INVESTIGATIONS OF AERIAL PARTS OF TRICHODESMA INDICUM R. BR.

Objective: This study was undertaken to carry out pharmacognostical studies and phytochemical studies on aerial parts of Trichodesma indicum R. Br belonging to the family Boraginaceae.Methods: The aerial parts of plant leaf and stem were evaluated for pharmacognostical studies such as macroscopy, microscopy, powder study, and quantitative microscopy. The powder was evaluated for proximate analysis like ash vale, extracting value, moisture content, swelling index, elemental analysis, fluorescence analysis, and preliminary phytochemical studies.Results: Transverse section of leaf of T. indicum R. Br. showed presence of covering trichomes with bulbous base upper and lower epidermis, collenchyma, prisms of calcium oxalate, vascular bundle and palisade cells. Surface preparation showed the presence of wavy epidermal cells, anomocytic stomata, anisocytic stomata, trichomes. Transverse section of Stem of Trichodesma indicum R. Br showed the presence of trichomes with, epidermis, hypodermis, cortex, xylem and pith. Powder study of aerial parts of T. indicum R. Br showed the presence of trichomes, xylem vessels, parenchyma, epidermal cells, fibres, calcium oxalate crystals. The powder of aerial parts was evaluated for proximate analysis such as ash value, extractive value, moisture content, total solid content, and the swelling index, which give idea about the presence of siliceous material, and amount of constituents extracted into different solvent. The elemental analysis of aerial parts showed that plant was free from heavy metal contamination i.e. arsenic, lead. The fluorescence analysis of plant powder showed that plant contains phenolic compounds. Qualitative chemical examination showed that the aerial parts of Trichodesma indicum R. Br, is credited with phytosterol, triterpenoids, tannins, phenolic compounds, carbohydrates, fixed oil, fatty acids mucilage.Conclusion: The study reveals specific identifying characteristics for the particular crude drug which will be of significant use in identification and control to adulteration of the raw drug and can serve as a reference for any further investigations.Â

Sistema de puesta a tierra y protección equipotencial para sistemas de cómputo

El sistema de puesta tierra consiste en proteger los aparatos eléctricos, pero mas importante es salvaguardar la vida de los seres vivos que se encuentren en el edificio, centros comerciales y otros locales ya que la corriente puede tener efectos parciales o totales, o la muerte. La puesta a tierra comprende toda la ligazón metálica directa sin fusible ni protección alguna, de sección suficiente entre determinados elementos o partes de una instalación y un grupo de electrodos, enterrados en el suelo, con objetivo de conseguir que entre el conjunto de instalaciones, edificios y superficie próxima al terreno no existan diferencias de potencial peligrosas y que permita el paso a tierra de las corrientes de falla o de una descarga de origen atmosférico. La forma en que se conecta el sistema a tierra tiene efecto sobre las magnitudes de voltaje de línea, los cuales deben de ser mantenidos en condiciones normales y bajo condiciones transitorias. El sistema de puesta a tierra nos ayuda a evitar la contaminación de nuestro equipo con señales de frecuencias diferentes a la deseada, mediante blindajes de todo tipo conectado a nuestra referencia cero. Los dispositivos de protección conectados entre los conductores activos y la referencia, disminuye el riesgo de destrucción de los elementos semiconductores por causa del aumento de voltaje. Canalizando los rayos y cargas electroestáticas a tierra sin mayores daños a personas y equipos del sistema. Para la instalación de una puesta a tierra es importante conocer el valor de resistividad del terreno, esta puede variar de acuerdo a ciertos factores que influyen en la resistencia y se examinan las características que deben tener los diversos tipos de sistema de puesta a tierra y sus partes, la medición estará a lo largo de la instalación de la malla el conductor que se utilice debe de ser el adecuado para poder soportar las altas corrientes de falla que podrían circular por el conductor en todo este proceso se debe tomar en cuenta los códigos y normas nacionales e internacionales de electricidad (vigentes). CNE : Código Nacional de Electricidad: Distribución y Utilización NTP : Norma Técnica Peruana RNE : Reglamento Nacional de Edificación NEC : Nacional Electrical Code IEC : Comisión Internacional Electrotecnica NEFA : Nacional Fire Proteccion Agency Ley de Concesiones Eléctricas D. L. Nº 25844 Y para todo el proceso de ejecución del proceso se tendrá presente las normas de la Dirección General de Electricidad del Ministerio de Energía y Minas. La presente obra de investigación está dividida en 4 Capítulos. El Capítulo I, se refiere a los aspectos generales de la investigación donde se inicia con el planteamiento de un problema de la vida real que comúnmente se presenta, vemos también los objetivos, la formulación del problema y la justificación del problema. En el capítulo II vemos los fundamentos físicos, donde el suelo se comporta como un gran conductor de corriente eléctrica siendo su potencial nula; el estudio de la dispersión de la corriente eléctrica a través de un electrodo conectado dentro del suelo, el método de la caída de potencial. El Capítulo III, se refiere al diseño de una puesta a tierra, donde se determina la resistividad del suelo por varios métodos como el de Wenner, la elección del electrodo, la medida de la resistencia de la puesta a tierra, métodos para disminuir su resistencia. El Capítulo IV, se detalla una impresión real de la construcción de pozos de tierra en la sala de cómputo de la Empresa BCP. Y por último, se realizan las conclusiones y recomendaciones. La elaboración de este trabajo de investigación, es el producto de la experiencia laboral práctica del autor en el campo de la ingeniería eléctrica y la recopilación de material bibliográfico, revistas técnicas; para el diseño e instalación de una puesta a tierra.Tesi

Affirmative action laws and policies: Interrogating their effectiveness in the promotion of substantive gender-based equality in Kenya

Submitted in partial fulfillment of the requirements of the Bachelor of Laws Degree, Strathmore University Law SchoolThe aim of this research is to determine why gender-based affirmative action laws and policies seem not to yield desirable results in the public sector and to suggest necessary legal reforms. This is to be done by actualising the following objectives; to investigate the impact of patriarchy on gender equality in the public sector in Kenya; to identify and discuss the legal, policy and institutional framework on gender-based affirmative action in Kenya and its response to gender disparities in Kenya’s public sector; to examine international best practices with regard to gender equality and the level of compliance with the same in Rwanda and to determine whether it offers any lessons to Kenya. This study focuses primarily on elective and appointive positions and is conducted using doctrinal research. This approach involves the review of relevant primary and secondary sources including legislation, case law, books, journals, newspaper and other articles as well as online internet sources. During this research, it has been observed that Kenya has rich and all-inclusive legal, institutional and policy frameworks on gender equality and equity. The unsatisfactory status quo highlighted above is attributable to the patriarchal approaches to constitutional interpretation, legislative processes and decision-making, which have proven to be a resistant barrier to achieving gender equality in the public sphere. Further, the manifest tension between the promotion of substantive equality vis-à-vis the promotion of formal equality has contributed to the gender disparities in the public sector as there seems to be a general endorsement of formal equality stemming from the lack of clarity in the frameworks.For there to be observable change, it is recommended that the relevant frameworks currently in place ought to be modified to be gender-specific, expansive (taking into account the intersectional nature of discrimination) and highly specialised. Further, priority ought to be given to measures that promote equality of results, while those that promote equality of opportunity ought to take a supplementary rol

The Odyssey of Dental Anxiety: From Prehistory to the Present. A Narrative Review

Dental anxiety (DA) can be considered as a universal phenomenon with a high prevalence worldwide; DA and pain are also the main causes for medical emergencies in the dental office, so their prevention is an essential part of patient safety and overall quality of care. Being DA and its consequences closely related to the fight-or-flight reaction, it seems reasonable to argue that the odyssey of DA began way back in the distant past, and has since probably evolved in parallel with the development of fight-or-flight reactions, implicit memory and knowledge, and ultimately consciousness. Basic emotions are related to survival functions in an inseparable psychosomatic unity that enable an immediate response to critical situations rather than generating knowledge, which is why many anxious patients are unaware of the cause of their anxiety. Archeological findings suggest that humans have been surprisingly skillful and knowledgeable since prehistory. Neanderthals used medicinal plants; and relics of dental tools bear witness to a kind of Neolithic proto-dentistry. In the two millennia BC, Egyptian and Greek physicians used both plants (such as papaver somniferum) and incubation (a forerunner of modern hypnosis, e.g., in the sleep temples dedicated to Asclepius) in the attempt to provide some form of therapy and painless surgery, whereas modern scientific medicine strongly understated the role of subjectivity and mind-body approaches until recently. DA has a wide range of causes and its management is far from being a matter of identifying the ideal sedative drug. A patient's proper management must include assessing his/her dental anxiety, ensuring good communications, and providing information (iatrosedation), effective local anesthesia, hypnosis, and/or a wise use of sedative drugs where necessary. Any weak link in this chain can cause avoidable suffering, mistrust, and emergencies, as well as having lifelong psychological consequences. Iatrosedation and hypnosis are no less relevant than drugs and should be considered as primary tools for the management of DA. Unlike pharmacological sedation, they allow to help patients cope with the dental procedure and also overcome their anxiety: achieving the latter may enable them to face future dental care autonomously, whereas pharmacological sedation can only afford a transient respite