PELAKSANAAN AUDIT DANA KAMPANYE PASANGAN CALON (PASLON) EKSEKUTIF PADA KAP ZULFIKAR & RIZAL

xiiRINGKASANLaporan Kerja Praktek (LKP) merupakan tugas akhir mahasiswa Program Diploma III Akuntansi Universitas Syiah Kuala yang telah menyelesaikan Praktek Kerja Lapangan. Penulisan ini bertujuan untuk mengetahui Pelaksanaan Audit Dana Kampanye Pasangan Calon (Paslon) Eksekutif pada Kantor Akuntan Publik Zulfikar & Rizal. Pelaksanaan kerja praktek lapangan dilakukan pada Kantor Akuntan Publik Zulfikar & Rizal dan ditempatkan pada bagian Audit Dana Kampanye. Untuk memperoleh data dan informasi yang dibutuhkan guna menyusun LKP ini, penulis menggunakan metode studi kepustakaan, pengamatan dan melakukan wawancara dengan beberapa karyawan Kantor Akuntan Publik Zulfikar & Rizal.Berdasarkan pembahasan yang terdapat dalam Laporan Kerja Praktek ini, Pelaksanaan Audit Dana Kampanye Pasangan Calon (Paslon) Eksekutif yang dilaksanakan oleh Kantor Akuntan Publik Zulfikar & Rizal dilakukan dengan cara pengujian atas Asersi Pasangan Calon.Prosedur Audit sangat diperlukan untuk mengurangi resiko terjadinya selisih, kecurangan, bahkan pemalsuan, dan memastikan bahwa asersi yang digunakan oleh Pasangan Calon sudah tepat dan sesuai dengan Peraturan KPU Nomor:148/Kpts/KPU Tahun 2016. Setiap prosedur yang dilaksanakan, bukti penerimaan serta pengeluaran dana kampanye yang diperoleh serta evaluasi auditor atas bukti tersebut didokumentasikan oleh KAP Zulfikar & Rizal dalam program audit dan kertas kerja tang nantinya akan memberikan dukungan atas laporan auditor

THE IMPACT OF GLOBALIZATION AND INTERNATIONALIZATION ON EDUCATION IN GEORGIA

The process of internationalization and globalization grants the curriculum with a global outlook and provokes a great feasibility for international student mobility and chance of employability globally; however, it poses threats, like brain drain, as Georgia is still a developing country and many skilled young people seek for better jobs and salaries abroad. The paper stresses the level of internationalization in Georgian HEIs after the implementation of reforms and tools of the Bologna process.   Article visualizations

QUANTITATIVE ASSESSMENT OF HYDROPOWER POTENTIAL BY THE IMPACTS OF CLIMATE TRANSFORMATION ON THE EXAMPLE OF THE RIVERS OF GEORGIA

The purpose of the work is the quantitative assessment of the impact of climate change on the runoff of the rivers of Georgia and, consequently, on their hydropower potential. To this end, the sections of 19 river basins located in six regions of Georgia, where natural runoff is maintained, have been reviewed – it is not regulated. The results of the study confirm the change of the water content of the selected rivers and hence their hydro- energy potential, which is related to the climate transformation process.The purpose of the work is the quantitative assessment of the impact of climate change on the runoff of the rivers of Georgia and, consequently, on their hydropower potential. To this end, the sections of 19 river basins located in six regions of Georgia, where natural runoff is maintained, have been reviewed – it is not regulated. The results of the study confirm the change of the water content of the selected rivers and hence their hydro- energy potential, which is related to the climate transformation process

Ground-based hyperspectral analysis of the urban nightscape

Airborne hyperspectral cameras provide the basic information to estimate the energy wasted skywards by outdoor lighting systems, as well as to locate and identify their sources. However, a complete characterization of the urban light pollution levels also requires evaluating these effects from the city dwellers standpoint, e.g. the energy waste associated to the excessive illuminance on walls and pavements, light trespass, or the luminance distributions causing potential glare, to mention but a few. On the other hand, the spectral irradiance at the entrance of the human eye is the primary input to evaluate the possible health effects associated with the exposure to artificial light at night, according to the more recent models available in the literature. In this work we demonstrate the possibility of using a hyperspectral imager (routinely used in airborne campaigns) to measure the ground-level spectral radiance of the urban nightscape and to retrieve several magnitudes of interest for light pollution studies. We also present the preliminary results from a field campaign carried out in the downtown of Barcelona.Postprint (author's final draft

Isolated Subtle Neurological Abnormalities in Mild Cognitive Impairment Types

Background: Isolated, subtle neurological abnormalities (ISNA) are commonly seen in aging and have been related to cerebral small vessel disease (SVD) and subcortical atrophy in neurologically and cognitively healthy aging subjects. Objective: To investigate the frequency of ISNA in different mild cognitive impairment (MCI) types and to evaluate for each MCI type, the crosssectional relation between ISNA and white matter hyperintensities (WMH), lacunes, caudate atrophy, and ventricular enlargement. Methods: One thousand two hundred fifty subjects with different MCI types were included in the analysis and underwent brain magnetic resonance imaging. WMHs were assessed through two visual rating scales. Lacunes were also rated. Atrophy of the caudate nuclei and ventricular enlargement were assessed through the bicaudate ratio (BCr) and the lateral ventricles to brain ratio (LVBr), respectively. Apolipoprotein E (APOE) genotypes were also assessed. The routine neurological examination was used to evaluate ISNAs that were clustered as central-based signs, cerebellar-based signs, and primitive reflexes. The items of Part-III of the Unified Parkinson’s Disease Rating Scale were used to evaluate ISNAs that were clustered as mild parkinsonian signs. Associations of ISNAs with imaging findings were determined through logistic regression analysis. Results: The ISNAs increase with the age and are present in all MCI types, particularly in those multiple domains, and carrying the APOE ϵ4 allele, and are associated with WMH, lacunes, BCr, and LVBr. Conclusion: This study demonstrates that cortical and subcortical vascular and atrophic processes contribute to ISNAs. Long prospective population-based studies are needed to disentangle the role of ISNAs in the conversion from MCI to dementia

The Push for Plus: How a Small Part of the Fashion Industry Hopes to Make Big Changes to the Plus-Size Women’s Fashion Market

67 percent of the American female population is plus-size, yet 85 percent of the clothing sold to women in the country does not fit them and is not created with them in mind. A select group of designers, stylists, models, modeling agencies, and students are taking initiative on how to take the stigma out of plus-size fashion

Nuove prospettive per il controllo della cenurosi cerebrale degli ovini

Cerebral Coenurosis is a commonly occurring parasitic disease of ruminants caused by Coenurus cerebralis, the larval stage of Taenia multiceps, which lives in the small intestine of dogs. Therapy essentially chirurgical, is too expansive for the farmers that usually let the sheep die. For these reasons we have decided to set up a recombinant vaccine and make a field trial of it in endemic districts of northern Sardinia. Two hundred and eight lambs were vaccinated with two recombinant proteins named Tm16 and Tm18, in six different sheep farms while 424 animals were leaved unvaccinated as controls. After more than 3 years from vaccination, 33 lambs (n° 32 controls and one vaccinated), died for chronic Coenurosis. Skulls were opened and cysts were isolated for morphological and biomolecular studies. These results allow us to give a positive response for this first field trial, even if further investigations are required to standardize the vaccine

Archeologia urbana nel quartiere ebraico medievale di Alghero. Lo scavo di piazza Santa Croce: sequenza stratigrafica e materiali ceramici.

This thesis is based on the results from the examination of ceramics and stratigraphic data obtained through the archaeological dig in Piazza Santa Croce, Alghero, between 1997 and 1998. The stratigraphic sequence was particularly clear and it led to a detailed analysis of the ceramic materials. These items clarified the phases of the Ligurian foundation of the city (mid 13th century) and the Crown of Aragon conquest in the mid 14th century. The excavation exposed a building from the Jewish quarter of the city, abandoned in the late 15th century due to the Expulsion Edict issued by Ferdinand II the Catholic. This information was gathered from a series of stratifications which can be dated around the early and second half of the 16th century. The structure was then finally demolished and buried by large land repositories rich in ceramic artifacts dating back to the late sixteenth and seventeenth centuries, from the analysis of which it was possible to obtain numerous commercial information. Santa Croce Church was built at this level and its stages of use have been identified around the 16th and 19th centuries. During this period there were frequent burials under the floor of the church and the exterior churchyard was also partially covered by dirt. The church was demolished at the beginning of the 20th century and the Piazza was created in it's contemporary form

PolSAR and PolInSAR model based information estimation

Speckle for multidimensional SAR data may be modeled as the combination of multiplicative and additive noise sources. As demonstrated, the use of this noise model does not corrupt the estimation of physical information from PolInSAR data. The definition of a model based PolInSAR filter allows also the computation of relative errors for estimated heights of forested areas from PolInSAR data.Peer ReviewedPostprint (published version