Penerapan ISAK No. 4 Terhadap Selisih Kurs Atas Perolehan Aktiva Tetap Dengan Menggunakan Pinjaman Dalam Mata Uang Asing Untuk Menunjang Kewajaran Laporan Keuangan Pada PT. X Di Surabaya

Depresiasi Rupiah terhadap Dollar Amerika Serikat yang sangat luar biasa yang teljadi saat ini tentu saja membuat kekacauan di semua sektor kehidupan masyarakat. Salah satu contoh yang dapat dilihat secara nyatayaitu adanya kenaikan harga barang-barang secara umum. Artinya teljadi inflasi. Semua harga melonjak tinggi sampai-sampai tidak terjangkau oleh masyarakat, karena tingkat pendapatan masyarakat tetap. Misalnya saja terjadi kenaikan harga yang sangat tinggi pada minyak goreng, susu, sembako. Kenaikan harga ini cukup membuat masyarakat pusing. Uang yang dulunya bisa beli satu barang sebanyak 2 buah, sekarang sudah tidak ada artinya, karena separuh barang pun tidak cukup lagi. Penulis juga turut merasakan apa yang dialami oleh masyarakat. Penulis kadang juga merasa kekurangan uang untuk beli barang. Kadang uang yang dikantong itu "ngepres", padahal dulu uang tersebut, dalam jumlah yang sama seperti sekarang ini, dirasa berlebih-lebihan. Salah satu faktor penyebab terjadinya kenaikan harga ini adalah karena banyak badan usaha yang menggunakan bahan baku impor dalam menunjang usahanya. Depresiasi luar biasa menyebabkan badan usaha tidak sanggup untuk mengimpor bahan baku lagi. Akibatnya produksi macet. Barang yang beredar di masyarakat berkurang. Sesuai hukum supply dan demand, apabila penawaran sedikit, sedangkan permintaan banyak, akan menyebabkan harga naik. Dampak lain depresiasi luar biasa yaitu bagi badan usaha yang melakukan pinjaman dalam mata uang asing. Apalagi transaksi valas tersebut tanpa menggunakan fasilitas hedging. Selisih kurs yang teljadi sangat besar sehingga bisa-bisa membuat badan usaha mengalami capital deficiency. Apabila hal ini teljadi, maka badan usaha secara tekhnis bisa dikatakan bangkrut. Investor dan kreditor tidak mau lagi menanamkan modalnya dalam badan usaha. Kesulitan permodalan akan membawa dampak lebih lanjut yaitu badan usaha memberhentikan karyawan-karyawannya. Pengangguran meningkat, orang yang hidup di bawah garis kemiskinan bertambah...

TINGKAT DEGRADASI KAWASAN HUTAN MANGROVE (STUDI KASUS DI DESA BAJO KECAMATAN TILAMUTA KABUPATEN BOALEMO)

Penelitian ini bertujuan untuk mengetahui tingkat degradasi kawasan hutan mangrove di Desa Bajo Kecamatan Tilamuta Kabupaten Boalemo. Penelitian ini menggunakan metode transek garis. Transek garis dibuat tegak lurus garis pantai dengan panjang transek garis 100 m yang dibagi menjadi 3 petak/kuadran dengan ukuran petak masing-masing 20 x 20 meter untuk kelompok pohon, 10 x 10 meter untuk kelompok pancang dan 5 x 5 untuk kelompok pohon. bibit. Hasil penelitian menunjukkan bahwa pengukuran analisis struktur vegetasi tipe mangrove ditemukan tujuh spesies tumbuhan mangrove di Desa Bajo, Kecamatan Tilamuta, Kabupaten Boalemo, yaitu Rhizophora apiculata, Rhizophora mucronata, Ceriops decandra, Ceriops tegal, Bruguiera gymnorizha, Avicennia alba. , dan Sonneratia alba. Sedangkan hasil analisis kerusakan ditemukan bahwa kondisi kawasan hutan mangrove di Desa Bajo, Boalemo termasuk dalam kategori rusak (jarang) karena kerapatan mangrove 1000 ind/ha dengan jumlah pohon sebanyak 112 pohon/ha. Selain itu, berdasarkan tingkat kekritisan lahan mangrove dan metode formula tidak termasuk dalam kategori rusak sedang (54,45)

Dynamics and Kinetic Roughening of Interfaces in Two-Dimensional Forced Wetting

We consider the dynamics and kinetic roughening of wetting fronts in the case of forced wetting driven by a constant mass flux into a 2D disordered medium. We employ a coarse-grained phase field model with local conservation of density, which has been developed earlier for spontaneous imbibition driven by a capillary forces. The forced flow creates interfaces that propagate at a constant average velocity. We first derive a linearized equation of motion for the interface fluctuations using projection methods. From this we extract a time-independent crossover length $\xi_\times$, which separates two regimes of dissipative behavior and governs the kinetic roughening of the interfaces by giving an upper cutoff for the extent of the fluctuations. By numerically integrating the phase field model, we find that the interfaces are superrough with a roughness exponent of $\chi = 1.35 \pm 0.05$, a growth exponent of $\beta = 0.50 \pm 0.02$, and $\xi_\times \sim v^{-1/2}$ as a function of the velocity. These results are in good agreement with recent experiments on Hele-Shaw cells. We also make a direct numerical comparison between the solutions of the full phase field model and the corresponding linearized interface equation. Good agreement is found in spatial correlations, while the temporal correlations in the two models are somewhat different.Comment: 9 pages, 4 figures, submitted to Eur.Phys.J.

Efficacy of a gas permeable contact lens to induce peripheral myopic defocus

Purpose. The purpose of this work was to evaluate the potential of a novel custom-designed rigid gas permeable (RGP) contact lens to modify the relative peripheral refractive error in a sample of myopic patients. Methods. Fifty-two right eyes of 52 myopic patients (mean [TSD] age, 21 [T2] years) with spherical refractive errors ranging from j0.75 to j8.00 diopters (D) and refractive astigmatism of 1.00 D or less were fitted with a novel experimental RGP (ExpRGP) lens designed to create myopic defocus in the peripheral retina. A standard RGP (StdRGP) lens was used as a control in the same eye. The relative peripheral refractive error was measured without the lens and with each of two lenses (StdRGP and ExpRGP) using an open-field autorefractometer from 30 degrees nasal to 30 degrees temporal, in 5-degree steps. The effectiveness of the lens design was evaluated as the amount of relative peripheral refractive error difference induced by the ExpRGP compared with no lens and with StdRGP conditions at 30 degrees in the nasal and temporal (averaged) peripheral visual fields. Results. Experimental RGP lens induced a significant change in relative peripheral refractive error compared with the nolens condition (baseline), beyond the 10 degrees of eccentricity to the nasal and temporal side of the visual field (p G 0.05). The maximum effect was achieved at 30 degrees. Wearing the ExpRGP lens, 60% of the eyes had peripheral myopia exceeding j1.00 D, whereas none of the eyes presented with this feature at baseline. There was no significant correlation (r = 0.04; p = 0.756) between the degree of myopia induced at 30 degrees of eccentricity of the visual field with the ExpRGP lens and the baseline refractive error. Conclusions. Custom-designed RGP contact lenses can generate a significant degree of relative peripheral myopia in myopic patients regardless of their baselin spherical equivalent refractive error.Jaume Paune´ has proprietary and financial interests in the manufacturing and distribution of lenses evaluated in this study. The remaining authors declare that they do not have any proprietary or financial interest in any of the materials mentioned in this article. This work was partially funded by Fundação para Ciência e Tecnologia, Portugal, Projects: PTDC/SAU-BEB/ 098392/2008 and PTDC/SAU-BEB/098391/200

Foveal vision power errors induced by spectacle lenses designed to correct peripheral refractive errors

Purpose: Radial Refractive Gradient (RRG) spectacles are lenses specifically designed to minimize peripheral hyperopic defocus typically found in conventional spectacles. Our goals were: (1) to demonstrate a method to design such lenses; and (2) to quantify the exact foveal vision power errors induced by them. Methods: The design procedure was based on a point-by-point sequential surface construction algorithm that designs a front aspheric surface (back surface is spherical) to achieve a given overall tangential focal length of the lens. A peripheral refraction model was built based on average peripheral refractive errors from a set of eyes. We designed four negative lenses with optical powers: 2.5, 5.0, 7.5 and 10.0 D, so that the tangential focal length of the lens matches the retinal conjugate surface. Results: The lenses induce very small sagittal power errors in a wide range of offaxis field angles (30°), solving the problem of peripheral hyperopic defocus. However, such designs introduce non-negligible mean power errors (above 0.25 D from 7°, 6.8°, 7.1° and 7.8° for the 2.5, 5.0, 7.5 and 10.0 D lenses, respectively) for foveal vision in a rotating eye. Conclusion: Our results show the unavoidable errors introduced by RRG spectacles when used for dynamic foveal vision. The described method offers valuable information towards determining the best trade-off between controlling power errors for peripheral and foveal vision.Spanish Ministerio de Economia Industria y Competitividad. Grant Numbers: FIS2016‐75891‐P, SFRH/BPD/116351/2016; Foundation for Science and Technology (FCT) grant SFRH/BPD/ 116351/2016, funded by the Foundation for Science and Technology (FCT), awarded to Miguel Faria-Ribeiro.info:eu-repo/semantics/publishedVersio

PhDAY 2020 -FOO (Facultad de Óptica y Optometría)

Por cuarto año consecutivo los doctorandos de la Facultad de Óptica y Optometría de la Universidad Complutense de Madrid cuentan con un congreso propio organizado por y para ellos, el 4º PhDAY- FOO. Se trata de un congreso gratuito abierto en la que estos jóvenes científicos podrán presentar sus investigaciones al resto de sus compañeros predoctorales y a toda la comunidad universitaria que quiera disfrutar de este evento. Apunta en tu agenda: el 15 de octubre de 2020. En esta ocasión será un Congreso On-line para evitar que la incertidumbre asociada a la pandemia Covid-19 pudiera condicionar su celebración

Experimental study of ECG signal transmission system via a coaxial cable line using Duty-Cycle Modulation

This paper presents the first real and well tested prototyping duty cycle modulation (DCM) signal transmission system. The experimented system is applied to the transmission of ECG signals. It consists of an ECG signal acquisition system, a duty cycle modulation transmitter, a coaxial cable transmission medium and finally a simple low-pass filter as receiver. After a brief review of the literature highlighting the interest of this experiment, we analytically developed different parts of the proposed system. The experimental workbench and main results obtained are presented. These yield very good results since in addition to the high quality of ECG signal reconstitution, we manage to eliminate the power line interference induced during transmission. These results experimentally confirm the feasibility as well as new perspectives of using the proposed systems as a simple remote biomedical instrument. &nbsp

Experimental Study of ECG Signal Transmission System Via a Coaxial Cable Line Using Duty-Cycle Modulation

This paper presents the first real and well tested prototyping duty cycle modulation (DCM) signal transmission system. The experimented system is applied to the transmission of ECG signals. It consists of an ECG signal acquisition system, a duty cycle modulation transmitter, a coaxial cable transmission medium and finally a simple low-pass filter as receiver. After a brief review of the literature highlighting the interest of this experiment, we analytically developed different parts of the proposed system. The experimental workbench and main results obtained are presented. These yield very good results since in addition to the high quality of ECG signal reconstitution, we manage to eliminate the power line interference induced during transmission. These results experimentally confirm the feasibility as well as new perspectives of using the proposed systems as a simple remote biomedical instrument. Cite as: Nguefack LT, Paune F, Mbihi J. 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American Journal of Electrical and Electronic Engineering. 2014;2(3):82-87. Moffo BL, Mbihi J, Nneme LN. A Low Cost and High Quality Duty-Cycle Modulation Scheme and Applications. INTERNATIONAL JOURNAL OF CIRCUITS, SYSTEMS AND SIGNAL PROCESSING. 2014;8(3):7. Thakor NV, Webster JG, Tompkins WJ. Estimation of QRS Complex Power Spectra for Design of a QRS Filter. IEEE Transactions on Biomedical Engineering. 1984;BME-31(11):702-706