Penerapan sistem informasi akuntansi manajemen terhadap pengendalian kualitas produk pada Holland Bakery Manado

Holland Bakery is a brand for modern bakery franchise networks with premium quality. Holland Bakery was first established in 1987 in Jakarta, under the auspiece of PT. Mustika Citra Rasa. Holland Bakery is the only Disney character licensee bakery in Indonesia. Holland Bakery has 22 branches that manage more than 400 outlets and will continue to be expanded nationally to other cities. The purpose of this research is to analyze the application of Management Accounting Information System to Product Quality Control in Holland Bakery Manado. This type of research is qualitative descriptive research. Based on the result of research that has been done, in the process of applying Management Accounting Information System to Product Quality Control in Holland Bakery Manado, researchers found their application of Total Quality Management in their business activities. With the exixtence of TQM in its business processes, the company can run smoothly and show positive results for the company

Riparian and stream forests carbon sequestration in the context of high anthropogenic disturbance in Togo

This research was carried out in order to estimate the amount of biomass available in riparian ecosystems of Sudanian areas in northern Togo. It aimed at evaluating the land cover pattern and the productivity of tree biomass. A field survey was carried out in order to sample trees’ diameter (DBH > 10 cm) and height using rectangular sample plots of 500 m2. An allometric equation was used to compute above and below ground biomass. Landsat ETM+ image (193r053p20160327) was then used to map the major land use cover patterns followed by the computation of net primary production (NPP) of green vegetation in buffer areas around rivers and streams. For the total area sampled in riparian landscapes, the total biomass density was estimated as 196.8±1.4 t.ha-1. Tree species such as Daniellia oliveri (32.7 ± 0.58 t.ha-1) contributed a high proportion of the total biomass. Significant trees total biomass was found in the forest (157.8±40.7 kg/ha) and savanna (122.0±21.64 kg/ha) ecosystem. Five major land use cover patterns (forests, savannas, fallows-croplands, sparse vegetation-barren land and wetlands-rivers) were defined. Savannas (304 450±1572.6 ha) and fallows-croplands (65 339±456.3 ha) represent important land use. The NPP for the investigated zone was estimated at 1 249 294 ± 267.0 gCm-2y-1. However, forest (8708.1±243.4 gCm-2y-1) and savanna (3821.0±86.2 gCm-2y-1) accumulate more atmospheric carbon dioxide. The study showed that high important values of total plant biomass were located in forest ecosystems. The research in the current situation could be useful in the framework of UNFCC programs such as REDD+ and NAMA. Key words: Biomass, NPP, carbon sequestration, land cover, riparian ecosystem, Tog

Optimal partial-arcs in VMAT treatment planning

Purpose: To improve the delivery efficiency of VMAT by extending the recently published VMAT treatment planning algorithm vmerge to automatically generate optimal partial-arc plans. Methods and materials: A high-quality initial plan is created by solving a convex multicriteria optimization problem using 180 equi-spaced beams. This initial plan is used to form a set of dose constraints, and a set of partial-arc plans is created by searching the space of all possible partial-arc plans that satisfy these constraints. For each partial-arc, an iterative fluence map merging and sequencing algorithm (vmerge) is used to improve the delivery efficiency. Merging continues as long as the dose quality is maintained above a user-defined threshold. The final plan is selected as the partial arc with the lowest treatment time. The complete algorithm is called pmerge. Results: Partial-arc plans are created using pmerge for a lung, liver and prostate case, with final treatment times of 127, 245 and 147 seconds. Treatment times using full arcs with vmerge are 211, 357 and 178 seconds. Dose quality is maintained across the initial, vmerge, and pmerge plans to within 5% of the mean doses to the critical organs-at-risk and with target coverage above 98%. Additionally, we find that the angular distribution of fluence in the initial plans is predictive of the start and end angles of the optimal partial-arc. Conclusions: The pmerge algorithm is an extension to vmerge that automatically finds the partial-arc plan that minimizes the treatment time. VMAT delivery efficiency can be improved by employing partial-arcs without compromising dose quality. Partial arcs are most applicable to cases with non-centralized targets, where the time savings is greatest

Exploitation Agricole des Berges : Une Strategie D’Adaptation aux Changements Climatiques Destructrice des Forets Galleries dans La Plaine de L’oti

L’étude porte sur la dynamique des activités humaines liées aux cours d’eau et leurs impacts environnementaux notamment la dégradation des forêts galeries. Des enquêtes menées auprès de 65 exploitants agricoles, ont permis d’analyser les modes et les facteurs d’exploitation des terres riveraines. Ainsi, dans un contexte d’adaptation aux changements et à l’assèchement climatiques, d’insuffisance de terres, les activités agricoles migrent vers les terres des berges de la plaine de l’Oti. Aussi, des mesures dendrométriques dans les champs, jachères et forêts galeriesont-elles permis de ressortir les impacts négatifs inhérents à ces pratiques anthropiques. Ces impacts sont manifestes à travers de faibles paramètres structuraux obtenus dans les champs et jachères comparativement à ceux dans les forêts galeries. De plus en plus florissantes malgré de nombreuses contraintes naturelles, ces activités agricoles constituent certes, une adaptation aux changements climatiques mais elles dégradent les écosystèmes riverains.Mots-clés: activités humaines, impacts, forêt galerie, plaine de l’Oti, Togo

Ocena właściwości mechanicznych tętnic ludzkich poddanych procesowi wyjałowienia oraz kontrolowanego zamrażania przy wykorzystaniu krioprotektora

Background: Assessment of the mechanical properties of human arteries after cryopreservation processing protocol including antibiotic sterilisation and controlled freezing with the use of cryoprotector (10% DMSO). Material and methods: 12 aortic and 9 femoral artery segments were investigated; the donor age ranged from 18 to 42 years, the time of the storage in the liquid nitrogen vapours was from 1 to 36 months. The stretching tests of vessel specimens (using INSTRON tensile testing machine) and manometric investigations were performed. The mechanical resistance (breaking stress) and elastic moduli were evaluated (at maximal stress value and at the stress of 300 kPa). The results were compared with fresh homograft specimens. Results: The mechanical resistance (breaking stress) of the investigated cryopreserved aortic segments ranged from 1.5 MPa (± 0.34) (if stretched perpendicular to the vessel long axis) to 1.05 MPa (± 0.3) (if stretching was performed in parallel). For the femoral artery specimens the respective values were 2.4 MPa (± 0.93) and 1.35 MPa (± 0.5). Elastic moduli at the stress of 300 kPa in aortic specimens achieved 1.38 (± 0.4) and 1.8 (± 0.85). For the attained femoral arteries respective values were 2.83 (± 1.34) and 1.47 (± 0.9). There were no significant differences concerning mechanical properties between fresh and cryopreserved aortic wall segments. Conclusions: 1. Cryopreserved allogenic arteries (aorta, femoral arteries) maintain high mechanical resistance against breaking stress and intra-arterial pressure. 2. Despite vessel preparation (including sterilisation and control freezing protocols), cryopreserved arteries maintain elastic properties, justifying an implementation of this material in human circulatory system. 3. The use of arterial segments with low number of collaterals and their correct suture or ligation can influence the allograft mechanical stress resistance

Enhanced magnetic properties in ZnCoAlO caused by exchangecoupling to Co nanoparticles

We report the results of a sequence of magnetisation and magneto-optical studies on laser ablated thin films of ZnCoAlO and ZnCoO that contain a small amount of metallic cobalt. The results are compared to those expected when all the magnetization is due to isolated metallic clusters of cobalt and with an oxide sample that is almost free from metallic inclusions. Using a variety of direct magnetic measurements and also magnetic circular dichroism we find that there is ferromagnetism within both the oxide and the metallic inclusions, and furthermore that these magnetic components are exchange-coupled when aluminium is included. This enhances both the coercive field and the remanence. Hence the presence of a controlled quantity of metallic nanoparticles in ZnAlO can improve the magnetic response of the oxide, thus giving great advantages for applications in spintronics

Development of a novel definitive scoring system for an enteral feed-only model of necrotizing enterocolitis in piglets

IntroductionNecrotizing enterocolitis (NEC) is a complex inflammatory disorder of the human intestine that most often occurs in premature newborns. Animal models of NEC typically use mice or rats; however, pigs have emerged as a viable alternative given their similar size, intestinal development, and physiology compared to humans. While most piglet NEC models initially administer total parenteral nutrition prior to enteral feeds, here we describe an enteral-feed only piglet model of NEC that recapitulates the microbiome abnormalities present in neonates that develop NEC and introduce a novel multifactorial definitive NEC (D-NEC) scoring system to assess disease severity.MethodsPremature piglets were delivered via Caesarean section. Piglets in the colostrum-fed group received bovine colostrum feeds only throughout the experiment. Piglets in the formula-fed group received colostrum for the first 24 h of life, followed by Neocate Junior to induce intestinal injury. The presence of at least 3 of the following 4 criteria were required to diagnose D-NEC: (1) gross injury score ≥4 of 6; (2) histologic injury score ≥3 of 5; (3) a newly developed clinical sickness score ≥5 of 8 within the last 12 h of life; and (4) bacterial translocation to ≥2 internal organs. Quantitative reverse transcription polymerase chain reaction was performed to confirm intestinal inflammation in the small intestine and colon. 16S rRNA sequencing was performed to evaluate the intestinal microbiome.ResultsCompared to the colostrum-fed group, the formula-fed group had lower survival, higher clinical sickness scores, and more severe gross and histologic intestinal injury. There was significantly increased bacterial translocation, D-NEC, and expression of IL-1α and IL-10 in the colon of formula-fed compared to colostrum-fed piglets. Intestinal microbiome analysis of piglets with D-NEC demonstrated lower microbial diversity and increased Gammaproteobacteria and Enterobacteriaceae.ConclusionsWe have developed a clinical sickness score and a new multifactorial D-NEC scoring system to accurately evaluate an enteral feed-only piglet model of NEC. Piglets with D-NEC had microbiome changes consistent with those seen in preterm infants with NEC. This model can be used to test future novel therapies to treat and prevent this devastating disease

Computer-aided X-ray screening for tuberculosis and HIV testing among adults with cough in Malawi (the PROSPECT study): A randomised trial and cost-effectiveness analysis.

BACKGROUND: Suboptimal tuberculosis (TB) diagnostics and HIV contribute to the high global burden of TB. We investigated costs and yield from systematic HIV-TB screening, including computer-aided digital chest X-ray (DCXR-CAD). METHODS AND FINDINGS: In this open, three-arm randomised trial, adults (≥18 years) with cough attending acute primary services in Malawi were randomised (1:1:1) to standard of care (SOC); oral HIV testing (HIV screening) and linkage to care; or HIV testing and linkage to care plus DCXR-CAD with sputum Xpert for high CAD4TBv5 scores (HIV-TB screening). Participants and study staff were not blinded to intervention allocation, but investigator blinding was maintained until final analysis. The primary outcome was time to TB treatment. Secondary outcomes included proportion with same-day TB treatment; prevalence of undiagnosed/untreated bacteriologically confirmed TB on day 56; and undiagnosed/untreated HIV. Analysis was done on an intention-to-treat basis. Cost-effectiveness analysis used a health-provider perspective. Between 15 November 2018 and 27 November 2019, 8,236 were screened for eligibility, with 473, 492, and 497 randomly allocated to SOC, HIV, and HIV-TB screening arms; 53 (11%), 52 (9%), and 47 (9%) were lost to follow-up, respectively. At 56 days, TB treatment had been started in 5 (1.1%) SOC, 8 (1.6%) HIV screening, and 15 (3.0%) HIV-TB screening participants. Median (IQR) time to TB treatment was 11 (6.5 to 38), 6 (1 to 22), and 1 (0 to 3) days (hazard ratio for HIV-TB versus SOC: 2.86, 1.04 to 7.87), with same-day treatment of 0/5 (0%) SOC, 1/8 (12.5%) HIV, and 6/15 (40.0%) HIV-TB screening arm TB patients (p = 0.03). At day 56, 2 SOC (0.5%), 4 HIV (1.0%), and 2 HIV-TB (0.5%) participants had undiagnosed microbiologically confirmed TB. HIV screening reduced the proportion with undiagnosed or untreated HIV from 10 (2.7%) in the SOC arm to 2 (0.5%) in the HIV screening arm (risk ratio [RR]: 0.18, 0.04 to 0.83), and 1 (0.2%) in the HIV-TB screening arm (RR: 0.09, 0.01 to 0.71). Incremental costs were US$3.58 and US$19.92 per participant screened for HIV and HIV-TB; the probability of cost-effectiveness at a US$1,200/quality-adjusted life year (QALY) threshold was 83.9% and 0%. Main limitations were the lower than anticipated prevalence of TB and short participant follow-up period; cost and quality of life benefits of this screening approach may accrue over a longer time horizon. CONCLUSIONS: DCXR-CAD with universal HIV screening significantly increased the timeliness and completeness of HIV and TB diagnosis. If implemented at scale, this has potential to rapidly and efficiently improve TB and HIV diagnosis and treatment. TRIAL REGISTRATION: clinicaltrials.gov NCT03519425

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research