Implementasi Pencatatan Keuangan pada USAha Kecil dan Menengah

This study aims to determine the application of financial records on small and medium business units (SMEs) because the SME sector is currently the sector that became the government's flagship. The analytical technique used qualitative descriptive analysis, using intepretive paradigm. Data collected through observation and in-depth interviews to informants to see the practice of applying financial records has been presented properly and correctly and refers to the theory of accounting systems associated with general-purpose financial records. There are two forms of accounting practice in SME Sanan - Malang, which is accounting only practiced in the mind / memory and made some accounting records to the preparation of financial statements balance and L / R. The benefits of these two forms of accounting are limited to the control of some business activities. In this case, SMEs still do not have the ability to present complete and appropriate financial information.Penelitian ini bertujuan untuk mengetahui penerapan pencatatan keuangan pada unit usaha kecil dan menengah (UKM) karena sektor UKM saat ini merupakan sektor yang menjadi unggulan pemerintah. Teknik analisis menggunakan analisis deskriptif kualitatif, dengan menggunakan paradigma intepretif. Data dikumpulkan melalui observasi dan wawancara secara mendalam terhadap para informan untuk melihat praktek penerapan pencatatan keuangan telah disajikan dengan baik dan benar dan mengacu pada teori sistem akuntansi yang berhubungan dengan pencatatan keuangan yang telah berlaku secara umum. Terdapat dua bentuk praktik akuntansi pada UKM Sanan - Malang, yaitu akuntansi yang hanya dipraktikan dalam pikiran/ ingatan dan dibuatnya beberapa catatan akuntansi hingga tersusunnya laporan keuangan neraca dan L/R. Manfaat dua bentuk akuntansi ini hanya sebatas sebagai pengendalian beberapa kegiatan usaha. Dalam hal ini, UKM masih belum memiliki kemampuan untuk menyajikan informasi keuangan secara lengkap dan tepat

Mother-Infant Interactions in a Wild Population of \u3ci\u3eMacaca nemestrina\u3c/i\u3e (Linnaeus)

Until now, mother-infant relationships have not been studied in a wild population of the Southern Pig-tailed Macaques Macaca nemestrina. We observed six mother-infant dyads from April 2016 to September 2016 in the Segari Melintang Forest Reserve, Peninsular Malaysia using focal sampling methods from the perspectives of both individuals. We hypothesized that as infant age increased, the same important mother-infant behaviours, previously observed to change in captive pig-tailed macaque mother-infant studies, would also change over time in field conditions. We expected that as the infant ages, mothers would decrease their rates of restraint and retrieval, and increase their rates of punishment. Two separate generalized linear mixed models (GLMM) of mother permissive behaviour and mother-infant contact duration as the outcome variables each showed infant age as the sole significant predictor variable indicating that as infant age increased, maternal behaviours changed as expected above, and mother-infant contact duration decreased. Mothers’ interactions with other group members appeared influenced by mothers’ associations with their offspring: adult females and juveniles were significantly more likely to be within 1-5 m proximity of mothers as infant age increased. Our data show that mother permissive behaviour, mother-infant contact duration, and proximity are crucial elements to consider when examining wild Southern Pig-tailed Macaque mother-infant relationships and infant independence, similar to what has been observed in captive settings

Evaluation of pressure and temperature effect on the structure and properties of Ca2.93Sr0.07Co4O9 ceramic materials

In this work, the effect of hot-pressing conditions on the performances of Sr-doped Ca3Co4O9 materials has been investigated. The samples were prepared from attrition milled precursors, which reduced the processing time. Samples were hot-pressed at temperatures (T) between 800 and 900 °C and pressures (P) from 51 to 71 MPa. The out-of-plane X-ray diffraction (XRD) showed that all samples are formed by the thermoelectric phase, with a good grain orientation which is improved with T, and P, as demonstrated by their Lotgering factor. The observations through Scanning Electron Microscopy (SEM) have revealed that grain sizes and orientation are enhanced with T, and P, as well as density through Archimedes''s method. All these trends are reflected in the flexural strength and microhardness. The electrical resistivity is lower when the T, or P, is increased, reaching 6.4 mO cm for samples processed at 900 °C and 71 MPa, which is about the best reported values in the literature. On the other hand, contrarily to the expected results, they also showed the highest S values, 182 µV/K, which are similar to the best reported values for highly dense textured materials. Thermal conductivity values do not follow a regular evolution with the hot-pressing conditions, probably due to internal stresses, reaching the lowest values at 800 °C in samples processed at 800 °C and 51 MPa (1.51 W/(K*m)) or 900 °C and 61 MPa (1.53 W/(K*m)). Consequently, the highest ZT values have been determined in samples processed at 900 °C and 61 MPa (0.35) which is higher than the best reported values in literature for bulk textured samples, to the best of our knowledge. © 2021 The Author

"Ethnic disparities in the prevalence of Molar-Incisor-Hypomineralisation (MIH) and caries among 6-12-year-old children in Catalonia, Spain"

AIM: To study the prevalence of MIH and caries in 6- and 12-year-old schoolchildren and their association with ethnic disparities and other relevant factors. BACKGROUND: In recent years, there has been uneven improvement in school children's oral health, highlighting inequalities in access to dental care and health outcomes, particularly among ethnic minorities. The most prevalent oral disease in childhood, caries, is preventable, as its risk factors are well known. However, MIH, a common condition affecting the enamel of permanent incisors and/or molars, has no established aetiology or preventive measures. METHODS: A cross-sectional study among schoolchildren was conducted in 725 children from Masnou (Barcelona, 2013) and in 577 children from Sant Andreu de Llavaneres (Barcelona, 2018-2020). Data collection was carried out by means of clinical examination and a selfreferenced questionnaire. Oral health outcomes included: presence of dental caries, presence of MIH, hypomineralised second primary molars (HSPM). All variables were analysed according to ethnic disparities and other variables such as socioeconomics, diet, hygiene habits, plaque and access to dental services. We performed multivariate Poisson regression models with robust variance to examine ethnic disparities in MIH and caries. CONCLUSION: This cross-sectional study based in Catalonia, Spain showed that there are ethnic disparities in caries as observed with other child's diseases; however, they do not seem to follow the same pattern for MIH. More studies are needed (i) to explore how MIH behaves among populations in terms of inequality; (ii) to study the aetiological factors of MIH; and (iii) to identify potential factors associated with MIH and caries that have not been studied and that may contribute to the observed ethnic disparities.</p

Changing impacts of Alaska-Aleutian subduction zone tsunamis in California under future sea-level rise

The amplification of coastal hazards such as distant-source tsunamis under future relative sea-level rise (RSLR) is poorly constrained. In southern California, the Alaska-Aleutian subduction zone has been identified as an earthquake source region of particular concern for a worst-case scenario distant-source tsunami. Here, we explore how RSLR over the next century will influence future maximum nearshore tsunami heights (MNTH) at the Ports of Los Angeles and Long Beach. Earthquake and tsunami modeling combined with local probabilistic RSLR projections show the increased potential for more frequent, relatively low magnitude earthquakes to produce distant-source tsunamis that exceed historically observed MNTH. By 2100, under RSLR projections for a high-emissions representative concentration pathway (RCP8.5), the earthquake magnitude required to produce \u3e1 m MNTH falls from ~Mw9.1 (required today) to Mw8.0, a magnitude that is ~6.7 times more frequent along the Alaska-Aleutian subduction zone

NetPyNE, a tool for data-driven multiscale modeling of brain circuits.

Biophysical modeling of neuronal networks helps to integrate and interpret rapidly growing and disparate experimental datasets at multiple scales. The NetPyNE tool (www.netpyne.org) provides both programmatic and graphical interfaces to develop data-driven multiscale network models in NEURON. NetPyNE clearly separates model parameters from implementation code. Users provide specifications at a high level via a standardized declarative language, for example connectivity rules, to create millions of cell-to-cell connections. NetPyNE then enables users to generate the NEURON network, run efficiently parallelized simulations, optimize and explore network parameters through automated batch runs, and use built-in functions for visualization and analysis - connectivity matrices, voltage traces, spike raster plots, local field potentials, and information theoretic measures. NetPyNE also facilitates model sharing by exporting and importing standardized formats (NeuroML and SONATA). NetPyNE is already being used to teach computational neuroscience students and by modelers to investigate brain regions and phenomena

Morphology of supported polymer electrolyte ultra-thin films: a numerical study

Morphology of polymer electrolytes membranes (PEM), e.g., Nafion, inside PEM fuel cell catalyst layers has significant impact on the electrochemical activity and transport phenomena that determine cell performance. In those regions, Nafion can be found as an ultra-thin film, coating the catalyst and the catalyst support surfaces. The impact of the hydrophilic/hydrophobic character of these surfaces on the structural formation of the films has not been sufficiently explored yet. Here, we report about Molecular Dynamics simulation investigation of the substrate effects on the ionomer ultra-thin film morphology at different hydration levels. We use a mean-field-like model we introduced in previous publications for the interaction of the hydrated Nafion ionomer with a substrate, characterized by a tunable degree of hydrophilicity. We show that the affinity of the substrate with water plays a crucial role in the molecular rearrangement of the ionomer film, resulting in completely different morphologies. Detailed structural description in different regions of the film shows evidences of strongly heterogeneous behavior. A qualitative discussion of the implications of our observations on the PEMFC catalyst layer performance is finally proposed