Pelatihan Pendampingan Pengelolaan Keuangan dan Penyusunan Aplikasi Pelaporan Keuangan Masjid untuk Peningkatan Akuntabilitas Sosial

The aims of this community service activity are to provide training for mosque administrators in Istiqmal Mosque and to provide knowledge about how to prepare mosque financial reports using an Excel-based application, namely XL Akoontan. We design the mosque financial statement application that meets the criteria for Financial Accounting Standards. Therefore, the financial statement can be accurately accounted for by the people who have donated some of their wealth to the mosque. The method for implementing this service program is initial preparation, main implementation and final assessment. The results of the activity have a positive response from the members. The mosque administrators believe that the training and assistance in preparing financial reports in accordance with financial accounting standards based on the Excel program are able to improve their knowledge and ease them in preparing financial reports. The training can improve the administrator’ skills and the accuracy in financial reporting. The impact of this activity is mosque administrators can be easier and more efficient in preparing financial statements

ANALISIS HARGA POKOK PRODUK: MENINGKATKAN KEUNTUNGAN DIVERSIFIKASI PRODUK STROBERI DI KABUPATEN BANDUNG

Abstrak: Petani stroberi di Desa Sukaresmi, Kabupaten Bandung menghadapi tantangan dalam pengelolaan penyimpanan buah yang singkat, dan mempengaruhi kestabilan pendapatan. Untuk mengatasi hal ini, diversifikasi usaha menjadi strategi penting untuk menambah nilai tambah produk stroberi sehingga meningkatkan pendapatan. Pembuatan sabun batang stroberi menjadi alternatif diversifikasi yang memerlukan pendekatan analisis sederhana untuk menentukan harga pokoknya. Metode perhitungan harga pokok yang digunakan meliputi alokasi biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Analisis ini penting untuk memastikan bahwa harga jual produk mampu menutupi biaya produksi dan memberikan margin keuntungan yang memadai. Hasil yang diharapkan adalah model perhitungan harga pokok yang efisien dan efektif untuk usaha sabun stroberi, yang dapat diaplikasikan oleh petani untuk memaksimalkan pendapatan dan menjamin keberlanjutan usaha. Pengabdian masyarakat ini diharapkan dapat menjadi panduan bagi petani stroberi untuk melakukan inovasi dan diversifikasi produk dengan memanfaatkan potensi sumber daya yang ada, dan melakukan analisis biaya pokok yang baik untuk meningkatkan kesejahteraan mereka melalui kegiatan usaha yang berkelanjutan.Abstract: Strawberry farmers in Sukaresmi Village, Bandung Regency, face challenges in managing the short shelf life of their fruit, which affects income stability. To address this, diversifying their business has become a key strategy to add value to strawberry products and increase income. The production of strawberry bar soap is one such diversification alternative, requiring a simple analytical approach to determine its cost price. The cost price calculation method includes the allocation of raw material costs, direct labor, and overhead expenses. This analysis is crucial to ensure that the selling price of the product covers production costs and yields a satisfactory profit margin. The expected outcome is an efficient and effective cost price calculation model for the strawberry soap business, applicable by farmers to maximize income and ensure business sustainability. This community service is hoped to serve as a guide for strawberry farmers to innovate and diversify products by utilizing existing resources and conducting a good cost analysis to improve their welfare through sustainable business activities. 

Permukiman di Indonesia: perspektif arkeologi

Menggali masa lalu (digging up the past) merupakan tugas para ahli arkeologi untuk mengungkapkan gagasan, perilaku dan karya-karya leluhur kita yang sarat dengan makna dan nilai, untuk selanjutnya diberikan kepada generasi sekarang dan yang akan datang. Banyak hal yang dapat dipelajari dari peninggalan budaya masa lampau. Buku ini merupakan langkah kecil untuk menghantarkan beberapa hal kebudayaan masa lampau berdasarkan hasil-hasil penelitian arkeologi kepada masyarakat luas

Porcine reproductive and respiratory syndrome virus (PRRSV) infection spreads by cell-to-cell transfer in cultured MARC-145 cells, is dependent on an intact cytoskeleton, and is suppressed by drug-targeting of cell permissiveness to virus infection

BACKGROUND: Porcine reproductive and respiratory syndrome virus (PRRSV) is the etiologic agent of PRRS, causing widespread chronic infections which are largely uncontrolled by currently available vaccines or other antiviral measures. Cultured monkey kidney (MARC-145) cells provide an important tool for the study of PRRSV replication. For the present study, flow cytometric and fluorescence antibody (FA) analyses of PRRSV infection of cultured MARC-145 cells were carried out in experiments designed to clarify viral dynamics and the mechanism of viral spread. The roles of viral permissiveness and the cytoskeleton in PRRSV infection and transmission were examined in conjunction with antiviral and cytotoxic drugs. RESULTS: Flow cytometric and FA analyses of PRRSV antigen expression revealed distinct primary and secondary phases of MARC-145 cell infection. PRRSV antigen was randomly expressed in a few percent of cells during the primary phase of infection (up to about 20–22 h p.i.), but the logarithmic infection phase (days 2–3 p.i.), was characterized by secondary spread to clusters of infected cells. The formation of secondary clusters of PRRSV-infected cells preceded the development of CPE in MARC-145 cells, and both primary and secondary PRRSV infection were inhibited by colchicine and cytochalasin D, demonstrating a critical role of the cytoskeleton in viral permissiveness as well as cell-to-cell transmission from a subpopulation of cells permissive for free virus to secondary targets. Cellular expression of actin also appeared to correlate with PRRSV resistance, suggesting a second role of the actin cytoskeleton as a potential barrier to cell-to-cell transmission. PRRSV infection and cell-to-cell transmission were efficiently suppressed by interferon-γ (IFN-γ), as well as the more-potent experimental antiviral agent AK-2. CONCLUSION: The results demonstrate two distinct mechanisms of PRRSV infection: primary infection of a relatively small subpopulation of innately PRRSV-permissive cells, and secondary cell-to-cell transmission to contiguous cells which appear non-permissive to free virus. The results also indicate that an intact cytoskeleton is critical for PRRSV infection, and that viral permissiveness is a highly efficient drug target to control PRRSV infection. The data from this experimental system have important implications for the mechanisms of PRRSV persistence and pathology, as well as for a better understanding of arterivirus regulation

Troubling "understanding mathematics-in-depth": Its role in the identity work of student-teachers in England

Copyright @ The Author(s) 2013. This article is published with open access at Springerlink.comThis article has been made available through the Brunel Open Access Publishing Fund.In this paper, we focus on an initiative in England devised to prepare non-mathematics graduates to train as secondary mathematics teachers through a 6-month Mathematics Enhancement Course (MEC) to boost their subject knowledge. The course documentation focuses on the need to develop “understanding mathematics in-depth” in students in order for them to become successful mathematics teachers. We take a poststructural approach, so we are not interested in asking what such an understanding is, about the value of this approach or about the effectiveness of the MECs in developing this understanding in their participants. Instead we explore what positions this discourse of “understanding mathematics in-depth” makes available to MEC students. We do this by looking in detail at the “identity work” of two students, analysing how they use and are used by this discourse to position themselves as future mathematics teachers. In doing so, we show how even benign-looking social practices such as “understanding mathematics in-depth” are implicated in practices of inclusion and exclusion. We show this through detailed readings of interviews with two participants, one of whom fits with the dominant discourses in the MEC and the other who, despite passing the MEC, experiences tensions between her national identity work and MEC discourses. We argue that it is vital to explore “identity work” within teacher education contexts to ensure that becoming a successful mathematics teacher is equally available to all.King’s College Londo

How do you say ‘hello’? Personality impressions from brief novel voices

On hearing a novel voice, listeners readily form personality impressions of that speaker. Accurate or not, these impressions are known to affect subsequent interactions; yet the underlying psychological and acoustical bases remain poorly understood. Furthermore, hitherto studies have focussed on extended speech as opposed to analysing the instantaneous impressions we obtain from first experience. In this paper, through a mass online rating experiment, 320 participants rated 64 sub-second vocal utterances of the word ‘hello’ on one of 10 personality traits. We show that: (1) personality judgements of brief utterances from unfamiliar speakers are consistent across listeners; (2) a two-dimensional ‘social voice space’ with axes mapping Valence (Trust, Likeability) and Dominance, each driven by differing combinations of vocal acoustics, adequately summarises ratings in both male and female voices; and (3) a positive combination of Valence and Dominance results in increased perceived male vocal Attractiveness, whereas perceived female vocal Attractiveness is largely controlled by increasing Valence. Results are discussed in relation to the rapid evaluation of personality and, in turn, the intent of others, as being driven by survival mechanisms via approach or avoidance behaviours. These findings provide empirical bases for predicting personality impressions from acoustical analyses of short utterances and for generating desired personality impressions in artificial voices

Coronary artery to left ventricle fistula

BACKGROUND: Coronary cameral fistulas are an uncommon entity, the etiology of which may be congenital or traumatic. They involve abnormal termination of a coronary artery, usually the right coronary, into a cardiac chamber, usually the right ventricle. CASE PRESENTATION: We describe a case of female patient with severe aortic stenosis and interventricular septal hypertrophy that underwent bioprosthetic aortic valve replacement with concomitant septal myectomy. On subsequent follow-up an abnormal flow traversing the septum into the left ventricle was identified and Doppler interrogation demonstrated a continuous flow, with a predominantly diastolic component, consistent with coronary arterial flow. CONCLUSION: The literature on coronary cameral fistulas is reviewed and the etiology of the diagnostic findings discussed. In our patient, a coronary artery to left ventricle fistula was the most likely explanation secondary to trauma to the septal perforator artery during myectomy. Since the patient was asymptomatic at the time of diagnosis no intervention was recommended and has done well on follow-up

Validity and reliability of Turkish version of "Hospital Survey on Patient Safety Culture" and perception of patient safety in public hospitals in Turkey

<p>Abstract</p> <p>Background</p> <p>The Hospital Survey on Patient Safety Culture (HSOPS) is used to assess safety culture in many countries. Accordingly, the questionnaire has been translated into Turkish for the study of patient safety culture in Turkish hospitals. The aim of this study is threefold: to determine the validity and reliability of the translated form of HSOPS, to evaluate physicians' and nurses' perceptions of patient safety in Turkish public hospitals, and to compare finding with U.S. hospital settings.</p> <p>Methods</p> <p>Physicians and nurses working in all public hospitals in Konya, a large city in Turkey, were asked to complete a self-administrated patient safety culture survey (n = 309). Data collection was carried out using the Turkish version of HSOPS, developed by Agency for Healthcare Research and Quality (AHRQ). Data were summarized as percentages, means, and SD values. Factor analysis, correlation coefficient, Cronbach's alpha, ANOVA, and t tests were employed in statistical analyses. Items on patient safety were categorized into 10 factors. Factor loadings and internal consistencies of dimension items were high.</p> <p>Results</p> <p>Most of the scores related to dimensions, and the overall patient safety score (44%) were lower than the benchmark score. "Teamwork within hospital units" received the highest score (70%), and the lowest score belonged to the "frequency of events reported" (15%). The study revealed that more than three quarters of the physicians and nurses were not reporting errors.</p> <p>Conclusion</p> <p>The Turkish version of HSOPS was found to be valid and reliable in determining patient safety culture. This tool will be helpful in tracking improvements and in heightening awareness on patient safety culture in Turkey.</p

Homeostatic regulation of the endoneurial microenvironment during development, aging and in response to trauma, disease and toxic insult

The endoneurial microenvironment, delimited by the endothelium of endoneurial vessels and a multi-layered ensheathing perineurium, is a specialized milieu intérieur within which axons, associated Schwann cells and other resident cells of peripheral nerves function. The endothelium and perineurium restricts as well as regulates exchange of material between the endoneurial microenvironment and the surrounding extracellular space and thus is more appropriately described as a blood–nerve interface (BNI) rather than a blood–nerve barrier (BNB). Input to and output from the endoneurial microenvironment occurs via blood–nerve exchange and convective endoneurial fluid flow driven by a proximo-distal hydrostatic pressure gradient. The independent regulation of the endothelial and perineurial components of the BNI during development, aging and in response to trauma is consistent with homeostatic regulation of the endoneurial microenvironment. Pathophysiological alterations of the endoneurium in experimental allergic neuritis (EAN), and diabetic and lead neuropathy are considered to be perturbations of endoneurial homeostasis. The interactions of Schwann cells, axons, macrophages, and mast cells via cell–cell and cell–matrix signaling regulate the permeability of this interface. A greater knowledge of the dynamic nature of tight junctions and the factors that induce and/or modulate these key elements of the BNI will increase our understanding of peripheral nerve disorders as well as stimulate the development of therapeutic strategies to treat these disorders