Impact Implementation of PSAK 70 Related to Tax Amnesty on Reporting of the Firm (Case Study on CV Btari Senja)

This study aims to test how big the impact of the application of PSAK (Statement of Financial Accounting Standards) 70 to the Financial Statement of CV Btari Senja before and after tax amnesty applied. The sampling technique used is the triangulation time technique (triangle time). The sample is determined using the credibility method. This research uses the data of CV Btari Senja Financial Report in 2015 and 2016. The results of this study stated that the application of PSAK 70 related tax amnesty greatly affect the Financial Statements at CV Btari Senja, especially in Reports of Debt and Assets

A spatially distributed hydroeconomic model to assess the effects of drought on land use, farm profits, and agricultural employment.

In this paper a high-resolution linked hydroeconomic model is demonstrated for drought conditions in a Brazilian river basin.Doi: 10.1029/2008WR00753

Polar opposites? NGOs, left parties and the fight for social change in Nepal

In the early 1990s, when NGOs were rising to prominence as an ostensible force for social change in Nepal, the Maoists were also beginning to organise, and denounced NGOs as agents of imperialism. The Maoists came to prominence by fighting a People’s War launched in 1996, with the intention of improving life for the poor peasant and working-class majority. But after a decade-long struggle, the Maoists became incorporated into the parliamentary system. While Nepal’s first democratic revolution in 1990 met formal, popular political demands, which were consolidated in a subsequent revolution in 2006 overthrowing the monarchy and bringing the People’s War to an end, there was little socio-economic progress for the vast majority. The argument advanced in this article is that this lack of progress relied on the interplay of two phenomena: an anti-Maoist alliance consisting of the international community, the domestic ruling elite and NGOs, and a fundamental ambiguity at the heart of the Maoists’ political theory

Automatic day-2 intervention by a multidisciplinary antimicrobial stewardship-team leads to multiple positive effects

BACKGROUND: Antimicrobial resistance rates are increasing. This is, among others, caused by incorrect or inappropriate use of antimicrobials. To target this, a multidisciplinary antimicrobial stewardship-team (A-Team) was implemented at the University Medical Center Groningen on a urology ward. Goal of this study is to evaluate the clinical effects of the case-audits done by this team, looking at length of stay (LOS) and antimicrobial use. METHODS: Automatic e-mail alerts were sent after 48 h of consecutive antimicrobial use triggering the case-audits, consisting of an A-Team member visiting the ward, discussing the patient's therapy with the bed-side physician and together deciding on further treatment based on available diagnostics and guidelines. Clinical effects of the audits were evaluated through an Interrupted Time Series analysis and a retrospective historic cohort. RESULTS: A significant systemic reduction of antimicrobial consumption for all patients on the ward, both with and without case-audits was observed. Furthermore, LOS for patients with case-audits who were admitted primarily due to infections decreased to 6.20 days (95% CI: 5.59-6.81) compared to the historic cohort (7.57 days; 95% CI: 6.92-8.21; p = 0.012). Antimicrobial consumption decreased for these patients from 8.17 DDD/patient (95% CI: 7.10-9.24) to 5.93 DDD/patient (95% CI: 5.02-6.83; p = 0.008). For patients with severe underlying diseases (e.g., cancer) these outcome measures remained unchanged. CONCLUSION: The evaluation showed a considerable positive impact. Antibiotic use of the whole ward was reduced, transcending the intervened patients. Furthermore, LOS and mean antimicrobial consumption for a subgroup was reduced, thereby improving patient care and potentially lowering resistance rates

An integrated stewardship model: antimicrobial, infection prevention and diagnostic (AID)

Considering the threat of antimicrobial resistance and the difficulties it entails in treating infections, it is necessary to cross borders and approach infection management in an integrated, multidisciplinary manner. We propose the antimicrobial, infection prevention and diagnostic stewardship model comprising three intertwined programs: antimicrobial, infection prevention and diagnostic stewardship, involving all stakeholders. The focus is a so-called ‘theragnostics’ approach. This leads to a personalized infection management plan, improving patient care and minimizing resistance development. Furthermore, it is important that healthcare regions nationally and internationally work together, ensuring that the patient (and microorganism) transfers will not cause problems in a neighboring institution. This antimicrobial, infection prevention and diagnostic stewardship model can serve as a blue print to implement innovative, integrative infection management

Integration and disruption effects of shape and texture in haptic search

In a search task, where one has to search for the presence of a target among distractors, the target is sometimes easily found, whereas in other searches it is much harder to find. The performance in a search task is influenced by the identity of the target, the identity of the distractors and the differences between the two. In this study, these factors were manipulated by varying the target and distractors in shape (cube or sphere) and roughness (rough or smooth) in a haptic search task. Participants had to grasp a bundle of items and determine as fast as possible whether a predefined target was present or not. It was found that roughness and edges were relatively salient features and the search for the presence of these features was faster than for their absence. If the task was easy, the addition of these features could also disrupt performance, even if they were irrelevant for the search task. Another important finding was that the search for a target that differed in two properties from the distractors was faster than a task with only a single property difference, although this was only found if the two target properties were non-salient. This means that shape and texture can be effectively integrated. Finally, it was found that edges are more beneficial to a search task than disrupting, whereas for roughness this was the other way round

Water Corrosion and Scale Formation Problem and Its Solution in Water Supply Schemes – A Case Study on Padampokhari and Mahendranagar Scheme

The water with low total dissolved solid (TDS) and pH value is corrosive in nature. Moreover, the water with high TDS and low pH values is scale forming. A low TDS and pH value dissolves intake structures, GI pipes, concrete reservoir, household plumbing systems and cementing structures when it comes in contact with it. Furthermore, the corrosive water causes nuisance and health-related problems. Excess intake of lead, aluminum, copper, iron, chromium etc. in human body due to corrosive water causes serious damage to the different human organs such as brain, kidney, nervous system, blood cells, and even degrade an IQ level. High TDS and low pH value causes scale formation which blocks the whole water supply system. This paper presents a method for identification of corrosive and precipitative water and propose a solution to normalize it. The corrosive and scale forming water is detected easily by measuring a chief indicator parameter, TDS. The increasing value of TDS from intake to tap stand notifies that the water is corroding, and its decreasing values denotes the scale formation. Corrosive water is stabilized using calcium carbonate stones which is easily available in nature. On the other hand, scale forming water is controlled by the structural modifications of intake, collection tank, pipeline and reservoir etc. which we have constructed or going to construct. To verify the proposed methods, case study on Padampokhari and Mahendranager water supply schemes are studied and presented here in detail

The Oxford Cognitive Screen in culturally diverse populations: A comparative study of Suriname and Belgium

Objective: Post-stroke neurocognitive disorders are highly prevalent, yet screening tools that are fit for culturally diverse populations are scarce. This study evaluates the impact of cultural differences on the Oxford Cognitive Screen (OCS), a stroke-specific screening tool. Methods: To evaluate cultural differences, we compared two populations with varying degrees of cultural diversity and Western, Educated, Industrialized, Rich and Democratic (WEIRD) characteristics. We adapted the Dutch OCS for Suriname through a multi-stage process. Using Bayesian hierarchical regression analysis, we compared 264 Surinamese participants, assessed with the adapted Dutch OCS, with 247 Belgian participants, assessed with the Dutch OCS, while controlling for age and education. We further investigated whether the associations of age and education with performance were comparable between the two populations. Results: Our findings revealed minimal differences in OCS performance between the Belgian and Surinamese populations. Both populations showed similar age-related decline and education-related improvement across all subtests, except for Picture naming, where the age-related decline was more pronounced in the Belgian population. Conclusion: These findings suggest that with minimal adaptation, the OCS is a viable tool for screening post-stroke neurocognitive disorders in culturally diverse populations

Parameter interdependence and uncertainty induced by lumping in a hydrologic model

Throughout the world, watershed modeling is undertaken using lumped parameter hydrologic models that represent real-world processes in a manner that is at once abstract, but nevertheless relies on algorithms that reflect real-world processes and parameters that reflect real-world hydraulic properties. In most cases, values are assigned to the parameters of such models through calibration against flows at watershed outlets. One criterion by which the utility of the model and the success of the calibration process are judged is that realistic values are assigned to parameters through this process. This study employs regularization theory to examine the relationship between lumped parameters and corresponding real-world hydraulic properties. It demonstrates that any kind of parameter lumping or averaging can induce a substantial amount of ‘structural noise’ which devices such as Box-Cox transformation of flows and auto-regressive moving average (ARMA) modeling of residuals are unlikely to render homoscedastic and uncorrelated. Furthermore, values estimated for lumped parameters are unlikely to represent average values of the hydraulic properties after which they are named and are often contaminated to a greater or lesser degree by the values of hydraulic properties which they do not purport to represent at all. As a result, the question of how rigidly they should be bounded during the parameter estimation process is still an open one