Pelaksanaan Jasa Akuntansi dan Jasa Audit di Kantor Akuntan Publik Michelle Kristian

Kerja magang dilaksanakan di Kantor Akuntan Publik (KAP) Michelle Kristian sebagai junior akuntan dan junior auditor untuk periode 8 September hingga 30 November 2022. Selama magang dilakukan tugas yang telah selesai dikerjakan adalah melakukan input jurnal, melakukan rekapitulasi PPh 21 dalam format Ms. Excel, melakukan rekapitulasi PPN ke dalam format Ms. Excel, membuat kode voucher untuk kas masuk dan kas keluar, membuat draft atas catatan laporan keuangan (Rangkuman Perjanjian Kerjasama), membuat draft atas catatan laporan keuangan (Surat Ketetapan Pajak), membuat draft atas catatan laporan keuangan (Rapat Umum Pemegang Saham), membuat draft statement of financial position (Neraca) dan Membuat draft income statement (Laba-Rugi). Selama kerja magang keseluruhan tugas dapat dikerjakan dengan baik. Terdapat beberapa kendala yang ditemukan yaitu klien belum memberikan SPT masa PPN bulan Agustus dan data penerimaan dan pengeluaran kas kecil terlambat diberikan oleh klien. Solusi atas kendala tersebut adalah menginformasikan kekurangan data SPT Masa PPN kepada manajer untuk dapat di follow-up kepada klien dan meminta data penerimaan dan pengeluaran kas kepada klien

INVESTIGATION OF SUSPECTED PERIPHERAL NEUROPATHY OUTBREAK IN DECHENTSEMO CENTRAL SCHOOL, THINLEYGANG, PUNAKHA

Background: A suspected peripheral neuropathy outbreak was reported from Dechentsemo Central School, Thinleygang, Punakha, following which the investigation team was immediately dispatched in the field. Objective: The aim of investigation was to ascertain the cause and risk factor for the outbreak in order to implement control measures. Methods: A case control study was devised for the investigation to study about the past exposure or deficiencies in order to find out the suspected cause and risk factors. A semi-quantitative food frequency questionnaire was administered to both cases and controls to collect information on the type of food they have consumed. The information garnered was analyzed using Chi-Square or Fischer Exact test for categorical variables and Man-Whitney U-test for quantitative variables. Results: All 17 cases were females with mean age of 13 years (SD 2.7 years). The average daily amount of thiamine intake was 0.6 mg/day for case and 0.8 mg/day for controls against the recommended daily allowance (RDA) of 1.2 mg/day. Case and control patients differed significantly with respect to fat intake (p-value = 0.02), more strongly with folate and iron intake (p-value < 0.01). Conclusion: The outbreak of peripheral neuropathy in Dechentsemo Central School appears to be linked to reduced dietary intake rich in vitamin B1 coupled with low intake of folate and iron in their diet

Cerebral cysticercosis in a wild Bengal tiger (Panthera tigris tigris) in Bhutan: a first report in non-domestic felids

The endangered Bengal tiger (Panthera tigris tigris) is a keystone species playing an essential role in ecology as well as in the social and spiritual lives of the Himalayan people. The latest estimate of the Bengal tiger population in Bhutan accounts for 103 individuals. Infectious organisms, including zoonotic parasites causing high burden in human health, have received little attention as a cause of mortality in tigers. Taeniosis/cysticercosis, caused by the cestode Taenia solium, is considered one of the major neglected tropical diseases in Southeast Asia. We present here a case of neurocysticercosis in a Bengal tiger showing advanced neurological disease outside Thimphu, the capital city of Bhutan. After palliative care, the animal died, and necropsy revealed multiple small cysts in the brain. Here we show the presence of two genetic variants of T. solium in the parasite material collected based on PCR and sequencing of the complete cox1 and cytB genes. The sequences form a discrete branch within the Asia plus Madagascar cluster of the parasite. On other hand, tests for feline morbillivirus, feline calicivirus, canine distemper virus, Nipah, rabies, Japanese encephalitis, feline leukaemia and feline immunodeficiency virus were negative. In contrast, PCR for feline herpesvirus was positive and a latex agglutination test revealed an elevated antibody titer against Toxoplasma gondii (titer 1:256). The molecular examination of taeniid eggs isolated from the tiger faeces produced sequences for which the highest homology in GenBank is between 92% and 94% with T. regis and T. hydatigena. This fatal case of T. solium neurocysticercosis, a disease previously unrecorded in tigers or other non-domestic felids, demonstrates an anthropogenically driven transmission of a deadly pathogen which could become a serious threat to the tiger population