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 informático de riesgos y su impacto en el proceso constructivo de edificios de la ciudad de Huancayo

La presente investigación tuvo como objetivo principal determinar el impacto de la implementación de un sistema informático de riesgos sobre el proceso constructivo de edificios en la ciudad de Huancayo. Para este fin hizo uso de una serie de trabajos previos que implementaron sistemas similares para mejorar la gestión de riesgos del proceso constructivo de edificaciones. La investigación se encuentra sustentada sobre un tipo de investigación aplicada, de nivel explicativo, y de diseño cuasi experimental ya que se tiene control de al menos una de las variables. Entre los resultados podemos ver como es que se da el resultado del la implementacion de un sistema informático de riesgo sobre el proceso constructivo de edificio, llegando a si a ver como se reduce el tiempo en la elaboración de un informe de riesgo para una edificación, donde se puede observar la mejora en los resultados y gestionar de manera mas rapida y eficiente la elaboración de estos informes de riesgo. Palabras clave: Riesgo, sistema informatico, gestion, proceso

Service Quality and Customer Satisfaction at Kenya Airways Ltd

This study explored the key determinants of customer satisfaction for passengers at Kenya Airways. The study used a descriptive survey design to obtain information on key determinants of customer satisfaction for passengers at Kenya Airways. The study mainly adopted a case study approach and the respondents constituted Passengers who had used Kenya airways for a period of six months between Jan- June 2012. The sample of this study consisted of one hundred (100) passengers. Both primary and secondary data sources were used to answer the research questions. Primary data was mainly obtained through administering of questionnaires while secondary sources like past studies and archives were accessed in order to obtain some reliable literature and empirical findings that could be applied in order to have a better understanding of the service quality construct. The data collected was analyzed by use of the means, frequency, percentage and Factor Analysis. The study findings indicate that among the key determinants of customer satisfaction with passengers were luggage security and safety, proper communication with customers to update them on status of their flights, provision of food variety and ability of the airline to communicate to passengers about the weather on arrival destinations. Weather conditions prevailing at the destination, compassion by airline crew toward any disabled persons on-board were particularly noted to increase significantly the level of customer satisfaction. This study contributes to existing theories of service quality and customer satisfaction by confirming or adding value to the relationships that are involved in customer satisfaction and service quality in the Air Transport and other related sectors. It provides results that are useful to managers in business organizations for strategic planning. The arguments of this study are based on the resource based view theory and review of relevant literature. Key words: Service, Quality, Customer service, customer satisfaction, Air transpor

Proposal of production model based on lean and continuous improvement to improve the productivity in smes of baking: an empirical investigation in Peru

In Peru, the food industry represents 16.52% of GDP and bread is one of the foods that generated the highest consumption; however, despite the demand, bakery SMEs have a negative performance. Poor process management and methods are used affecting its pro- ductivity. Faced with this problem, SMEs in Europe are using the Lean Manufacturing methodology to optimize their processes. That is why this article proposes as a contribution the Lean-Deming Model, which includes tools such as Poka Yoke, Work Standardiza- tion, 5S and Deming Cycle. To validate this contribution, the model was developed in a bakery SME in Lima, Peru in its "pan frances" production line. A simulation of the improvements in the Arena Software was carried out, with which positive results were obtained. Searching tools times decreased by 10.34% and labor productivity improved by 23.91%, thus improving overall process productivity