LONG-TERM INVESTMENT IN OTHER BUSINESS ORGANIZATIONS

In the presence global economic system the business world is everything else but not both peaceful and predictive. Therefore, every business organization needs attracted capital not only to be able to survive but and for its development. The clearness about as the moment situation, as well as future plans are received on the basis of accountancy. As frightening as it sounds, the accountancy is actually is a systematic method for recording, reporting and analyzing of every financial transaction, which is directly connected with the business. Hence, the purpose of this article is to be made synopsis of the manner of business combinations’ accounting over long-term investments realizing in other business organizations. The idea is to justify the optimal way for their accounting according to the Bulgarian legislation

ANALISIS PROSEDUR DAN PENERAPAN PEMUNGUTAN DAN PENYETORAN RETRIBUSI PARKIR YANG MENGGUNAKAN MESIN PARKIR METER DI DKI JAKARTA

The background of this scientific work is the renewal of parking payment system at three locations in DKI Jakarta. This research aims to find out the procedure and the implementation of collection and deposit of parking service rates that use parking meters also the presentation of parking payment in the financial statements. The method of this research is descriptive qualitative, while the data collection methods are interview and literature study. This research is using Standard Operational Procudure of collection and deposit of parking service rates and financial statements of Unit Pengelola Perparkiran DKI Jakarta. From the result of this research can be known that in the implementation of collection is not suitable with the procedure. Besides that, there is a waste of battery from the machine because it needs to detect six cards from different banks. Furthermore, in the presentation of the financial statement, the transaction of parking service rates is recorded on the Statement of Budget and Spending Realization. Keywords: Parking service rates, parking retribution, procedure and implementatio

Comparative Analysis between the Istanbul House Plan Types and the Plan Types of the Ottoman Houses on the Panagia District in Kavala, Greece

As part of the section on the Architectural History and the Architecture Values and Heritage, this paper will offer to the participants of the 4th IC ASPCE 2015 Durres Albania view on the development of the Ottoman House floor plans and its characteristics presented through the examples of the houses built in Istanbul between the 17th and 19th century and their comparative analysis with the Ottoman houses built in the Panagia district in the Ottoman town of Kavala, Greece. The Ottoman House has its specific characteristics and a huge value that has a special place in the universal history of the house types. It is a type of house that can be found within the territories of the Old Ottoman Empire, in the territories of Rumeli and Anatolia. The goal of the paper is to conclude that the houses built in Ottoman Kavala, and that still exist in the old district of Panagia, have typical Ottoman floor plans emulgated with local influences and can be placed among the several typical architectural floor plan types of the Ottoman House

The Imaret of Mehmed Ali Pasha Preservation and Transformation of an Ottoman and Egyptian Heritage into a Masterpiece of Heritage Protection and Revitalization in Greece

As part of the Architectural Heritage-Past and Future Challenges for the Region and Architecture Values and Heritage session, I will offer the participants of the 5th IC ASPC 2016 a glimpse at one of the greatest, monumental Islamic structures built in once Ottoman Kavala and still existing with its whole grandeur in today’s Greece, The Mehmed Ali’s IMARET. The Imaret külye (complex) of Kavala, built by Mehmed Ali Pasha, an Ottoman general and the future founder of the Egyptian Dynasty, is one of the most outstanding Islamic historical monuments in today’s Greece, dominating the view of the old hilly peninsula of the port city of Kavala. Its unique architecture and history, together with the history of its host town, is an incredible example of an immaculate historical preservation and transformation of one exuisite monumental structure, initially built for utilitarian, educational and cosmopolitan purposes, and transformed into one incredible leasure complex and seat of todays Mo.H.A. (Motives for Heritage Acquaintance) Research Center in Kavala, Greece

Queue Length Simulations in a Finite Single-line Queueing System with Repeated Calls

2000 Mathematics Subject Classification: 60K25.Simulated results about the queue length and the server state in a finite single server queuing system with repeated calls are presented. Formulas for the basic probability characteristics of the corresponding distributions are obtained in previous papers of the author. The numerical values computed according to these formulas are compared with the simulated results. Empirical mean values of the idle period are obtained as well

Glandular odontogenic cyst—a review of characteristic features, treatment, and recurrence

INTRODUCTION: The glandular odontogenic cyst is classified as a developmental epithelial odontogenic cyst and defined as “arising in the tooth-bearing areas of the jaws and characterized by an epithelial lining with cuboidal or columnar cells both at the surface and lining crypts or cyst-like spaces within the thickness of the epithelium”. AIM: This review outlines the epidemiology, clinical and radiological presentation, histological characteristics, additional markers aiding in the correct diagnosis, treatment modalities, and recurrence rates of glandular odontogenic cysts. MATERIALS AND METHODS: For the purpose of this review, literature reviews and case reports with included literature reviews from the Scopus, PubMed, and ScienceDirect databases were used. The bibliography of the selected articles was additionally analyzed. RESULTS: The glandular odontogenic cyst is a relatively rare entity, clinically and radiographically non-specific. It is often misdiagnosed because of its overlapping histopathological features with other odontogenic cysts such as lateral periodontal or botryoid cyst, dentigerous and radicular cysts with mucous metaplasia, and central mucoepidermoid carcinoma. Regarding the treatment, both conservative and radical methods may be applied. These cysts have a high propensity for recurrence and display an aggressive behavior. CONCLUSION: Clinically and radiographically glandular odontogenic cysts can resemble several other lesions of the jaws, which denotes the importance of a precise histopathological diagnosis. The choice of treatment should be based on the degree of aggressive behavior of the cyst. Meticulous examination, appropriate treatment planning, and sufficient follow-up periods are key to a successful outcome

SWIMMING EXERSISES AS A METHOD TO TREAT CHILDREN WITH SCOLIOSIS

INTRODUCTION: Idiopatic scoliosis is a disease, which is characterized by threedimensional deformation of the spine. leading to unstability of this structure. The subject of the study is the spine ,represented as a biomechanical, kinetic model and the mechanical forces, internal and external, acting on it. The proposed method makes it possible to correct the curves and to release the muscle’s disbalance with the following cathegories of children: children of 3 to 5 years old and children of 6 to 10 years old with 1 to 2 degree of curving, children of 11 to 13 years old treated by brace, children of 14 to 16 who have undergone a surgery intervention. The biomechanical analysis represents anatomical and operational analysis of the kinematic model behavior under study, expressed in mechanical values. This analysis makes it possible to predict the direction of the motion by determining the resultant of the muscle forces, causing the angular translation of the joint segments. The relationship between the number of actuator functions and the mobility of biomechanisms can be described by the logistic curve. It is known that the logistic principle of growth represents an important rule in biometry. The equation of the logistic curve / Verhulst & Pearl / is as follows: [...] METHODICS: The calculation of the operational values of the parameters of the model is made on the base of the surface EMG. In terms of the present model, the degree of muscular excitation is represented by: [...] RESULTS: The first data received as a result of the study shows that the effect of the exercises on the increase of the general muscle strength is already obvious during the second month after the beginning of the treatment*. This is a solid base to concentrate on the exersises with the damaged muscle groups. CONCLUSION: The results received are optimistic and make us continue the study of the children for a longer period of time. * Published: World Congress on Medical Physics and Biomedical Engineering September 14 -19, 1997 Nice, France: Volume 35, Supplement Part 1, 199

HUBUNGAN PENGETAHUAN MAHASISWA TERHADAP PENYAKIT LEPRA SEBELUM DAN SESUDAH PENYULUHAN DENGAN MENGGUNAKAN VIDEO EDUKASI

Lepra ialah sebuah penyakit infeksi kronik, yang dikarenakan oleh Mycobacterium leprae, dapat menyerang semua usia. Basil dari Mycobacterium leprae menular lewat droplet yang keluar dari hidung dan mulut di saat kontak erat dengan penderita. Infeksi ini ditandai dengan bercak kemerahan, mati rasa, dan gangguan saraf. Penyakit Lepra ini dapat disembuhkan dengan terapi multidrug (multidrug theraphy), namun jika tidak teratasi maka dapat menyebabkan kerusakan progresif dan permanen pada kulit, saraf, ekstremitas, dan mata sehingga banyak penderita penyakit Lepra merasa dikucilkan oleh masyarakat sekitar. Tingkat pengetahuan yang baik dapat membantu mengurangi risiko peningkatan kejadian Lepra, salah satunya dengan melakukan penyuluhan. Tujuan studi ini yaitu mengetahui perbedaan pengetahuan sebelum dan setelah penyuluhan tentang penyakit Lepra dengan menggunakan video edukasi pada mahasiswa Fakultas Kedokteran Universitas Tarumangara Angkatan 2021. Studi ini menggunakan penelitian kuantitatif dengan desain pra-eksperimental one group pre-test dan post-test. Pengambilan sampel dilakukan dengan teknik simple random sampling. Penelitian ini dilakukan pada bulan Desember 2021 – Februari 2022 pada 118 responden. Pengumpulan data memakai kuesioner dan dianalisis menggunakan uji Wilcoxon. Hasil penelitian menunjukkan 5 responden (4,2%) berpengetahuan baik, 59 responden (50%) berpengetahuan cukup, dan 54 responden (45,7%) berpengetahuan kurang sebelum diberikan penyuluhan, sedangkan setelah penyuluhan sebanyak 98 responden (83,1%) berpengetahuan baik, 19 responden (16%) berpengetahuan cukup, dan 1 responden (0,8%) berpengetahuan kurang. Pada penelitian ini didapatkan perbedaan bermakna tentang pengetahuan Lepra sebelum dan setelah diberikan penyuluhan menggunakan video edukasi (p = 0,000)

Corporate Governance and Dividend Policy: The Religious Celebration Effect

Abstract. The purpose of this study is to determine the effect of corporate governance towards dividend policy on religious celebrations in Indonesia. Previous research states that corporate governance has a positive effect on dividend policy. One paper explains that the low corporate governance in Indonesia causes companies to pay higher dividends to shareholders to keep investing in the company. Indonesia is known as a country that has strong religious followers. Islam, Christian, and Catholic are 3 religions that have most followers spread across Indonesia. Therefore, the authors want to know whether the biggest religious celebration of the 3 religions, namely Eid al-Fitr and Christmas affect corporate governance to pay dividends for companies. The sample used in this study was a company registered with Kompas 100 and conducted corporate governance in 2013-2017. The results of this study indicate that the board size and independent managerial have positive significant effect towards dividend policy on Eid and Christmas. In addition, this study also found that leverage and firm age also have an effect on dividend payments during religious celebrations in Indonesia.Keywords : Corporate Governance, Payout Policy, Religious Celebrations, Eid Al-Fitr, Christmas

Pengalaman Influencer Berkomunikasi dengan KOL Specialist dan Follower dalam Konteks Computer Mediated Communication (Studi Interpretative Phenomenological Analysis)

Fenomena influencer kini telah berkembang di masyarakat dan telah menjadi profesi yang banyak diminati oleh masyarakat Indonesia. Menurut Social Insider, bidang fashion dan beauty menjadi konten paling popular yang diminati oleh influencer. Selaras dengan hal ini, influencer di bidang kecantikan menjadi influencer paling popular menurut industri, dibandingkan dengan influencer bidang lainnya. Sebagai beauty influencer, komunikasi ialah hal utama yang harus dilakukan. Komunikasi antarpribadi yang dilakukan oleh beauty influencer memiliki beberapa tujuan seperti memahami follower maupun brand, mengetahui informasi yang ada di masyarakat, menciptakan hubungan komunikasi dengan follower, memberikan motivasi kepada follower dan pastinya membantu follower yang membutuhkan bantuan. Penelitian ini bertujuan untuk mengetahui pengalaman influencer berkomunikasi dengan follower-nya & KOL specialist perusahaan dan mengetahui pemaknaan pengalaman influencer dengan follower-nya & KOL specialist perusahaan. Penelitian ini menggunakan metode fenomenologi interpretative phenomenological analysis (IPA) yang diungkapkan oleh John Smith (2022) dengan wawancara mendalam sebagai strategi pengumpulan data. Pengumpulan data dilakukan dengan wawancara kepada tiga subjek influencer. Sehingga terbentuk suatu esensi yang mendalam dan secara murni, serta terlepas dari pemahaman dan penilaian yang dimiliki peneliti sendiri. Penelitian yang menggunakan pendekatan kualitatif dengan paradigma konstruktivis dan bersifat deskriptif. Kerangka konseptual yang digunakan sebagai acuan penelitian adalah fenomenologi; dan komunikasi antarpribadi (interpersonal) dan computer mediated communication. Hasil temuan pada penelitian ini menunjukkan bahwa media sosial digunakan sebagai penggunanya sebagai wadah untuk berkomunikasi. Sebagai influencer, media sosial digunakan sebagai wadah untuk memberikan inspirasi dan membantu orang lain. Influencer ialah masyarakat yang memiliki ide-ide kreatif yang membuat konten di media sosial dan memancing audiens untuk melihat karya-karyanya. Sebagai influencer, mereka tetap mengedepankan kejujuran sesuai produk yang dirinya promosikan di media sosial. Menjalin komunikasi untuk membangun kepercayaan follower ialah proses yang tidak mudah, sehingga influencer harus memiliki cara tersendiri agar dipercaya oleh follower dan menarik minat brand kepada dirinya. Hal ini menimbulkan kecemasan influencer dalam menjalani komunikasi kepada followernya