Penerapan GPPA pada Masa Inflasi sebagai Informasi Tambahan pada Laporan Keuangan PT X di Surabaya

Intlasi selalu terjadi di setiap negara, baik di negara berkembang maupun negara maju, tidak terkecuali Indonesia. Dalam kondisi inflasi, tingkat harga cenderung meningkat secara umum dan terus menerus. Kondisi inflasi seperti ini akan berpengaruh pada laporan keuangan konvensional yang disusun berdasarkan harga perolehan historis dan mempunyai asumsi bahwa nilai uang adalah stabil atau tetap, dimana kenyataannya tidaklah demikian. Pada saat ini, badan usaha hanya menyajikan laporan keuangan konvensional yang didasarkan pada harga perolehan historis. Dalam kondisi inflasi dimana nilai uang tidak stabil mengakibatkan informasi yang dihasilkan oleh laporan keuangan konvensional kurang relevan sebagai bahan pertimbangan dalam pengambilan keputusan karena ni1ai yang tercatat dalam laporan keuangan konvensional tidak menunjukkan kondisi yang realistis dari badan usaha telah mengalami perubahan. Untuk mengantisipasi kelemahan dari laporan keuangan konvensional, penerapan akuntansi berdasarkan metode akuntansi tingkat harga umum dapat digunakan untuk melengkapi laporan keuangan konvensional. Penerapan akuntansi inflasi ini akan menghasilkan suatu laporan keuangan tambahan yang telah disesuaikan dengan tingkat harga saat ini. Dari laporan keuangan ini dapat dilihat dampak inflasi terhadap laporan keuangan pokok dan terhadap analisis rasio keuangan badan usaha. Dengan adanya laporan tambahan tersebut, laporan keuangan yang dihasilkan dapat memberikan gambaran badan usaha yang sebenarnya dan relevan dengan kondisi sekarang. Dengan demikian para pemakai laporan keuangan dapat mengambil keputusan yang tepat setelah melihat dan mempertimbangkan laporan keuangan badan usaha yang telah dilengkapi dengan laporan tambahan yang disusun berdasarkan akuntansi inflasi. Adapun laporan keuangan yang disesuaikan dengan kondisi inflasi ini akan berfungsi sebagai laporan tambahan atau informasi pelengkap (supplementary information) atas laporan keuangan konvensional yang ada pada saat ini. Laporan tambahan yang disusun berdasarkan akuntansi inflasi ini diharapkan dapat memberikan manfaat dan informasi yang relevan bagi para pemakai laporan keuangan sebagai bahan pertimbangan dalam proses pengambilan keputusan

Alien Registration- Karter, Bolus (Waterville, Kennebec County)

https://digitalmaine.com/alien_docs/14760/thumbnail.jp

Alien Registration- Karter, Naheel (Waterville, Kennebec County)

https://digitalmaine.com/alien_docs/14671/thumbnail.jp

Pathogenesis of CTE: A Review of PTau, Lewy Bodies, and Cytokine Involvement in CTE

Chronic Traumatic Encephalopathy (CTE) is a neuropathological disease that develops years after experiencing repetitive traumatic brain injuries. In recent years, this disease has been gaining recognition from professional, college, and high school teams that participate in contact sports. The purpose of this paper is to review available information about this neurodegenerative disease. Only limited published experiments are available on this disease. Research on CTE has been limited by the fact that patients can only be diagnosed with the disease by a post mortem autopsy. Many experiments were analyzed regarding different CTE pathologies, symptoms, and treatments. Articles used in this paper were restricted to only peer reviewed pieces. The outcome resulted in credible information about the disease, its neuropathy, and signs and symptoms, as well as possible treatment methods of the disease

Alien Registration- Karter, Lottie S. (Waterville, Kennebec County)

https://digitalmaine.com/alien_docs/14670/thumbnail.jp

Inclusion Toward Transformation: Psychosocial Disability Advocacy and Global Mental Health

The Movement for Global Mental Health (MGMH) has been met with criticism for reifying Western conceptions of mental disorders and diverting resources from the investigation, intervention, and education regarding the social determinants of mental health. Advocates identifying as a person with a psychosocial disability are organizing to transform the MGMH from a top-down, individualized, and universal approach toward a rights-based conception that accounts for the cultural, political, and economic conditions that produce distress and disability. Using a qualitative, hermeneutic, interpretative-phenomenological analysis (IPA), this research study focused on how people with a lived experience of mental distress and treatment come to question the mainstream discourses of the psy-disciplines, identify as people with psychosocial disabilities, and engage in advocacy both within and against the MGMH. The results contribute to debates on how to conceptualize madness/distress, reveal the emergence of the psychosocial disability identity as a major force in mental health advocacy. and point to the transformative potential of an integrated psychosocial disability framework for a more rights-based approach. Recommendations are made for mental health researchers, practitioners, and activists to promote and enhance the inclusion of people with lived experience

Disaster Relief Communications Box

This report showcased a project from Santa Clara University\u27s Senior Design Showcase. Current senior electrical engineering students Karter Naito and Kyle Johnson have created a Natural Disaster Relief Communications Box that they hope will have a big impact on natural disasters. The device had three different power sources to provide power to operate the device : plug-in wall charger , solar panel, and a handle crank. Powered by a Raspberry Pi 4, it could set up a local Wi-Fi network for people to connect to and receive and send important information. To increase the reliability of the device , it was weatherproofed as much as possible as well as made rugged. Based on the design , it was simple to use and economically viable to make sure the device can be accessible by the masses. The hope was that first responders or people in an emergency situation have a way to connect and send vital or important messages to one another. The intended purpose was to send out evacuation messages or to directly notify first responders on where help is needed. The goal of the project was to set the foundation for future design projects to further improve the device and increase its applications/functionality. At the conclusion of the project, the box was functioning properly and a working proof of concept for our device

Glycemic Control, Complications, and Death in Older Diabetic Patients: The Diabetes and Aging Study

OBJECTIVE—To identify the range of glycemic levels associated with the lowest rates of complications and mortality in older diabetic patients. RESEARCH DESIGN AND METHODS—We conducted a retrospective cohort study (2004–2008) of 71,092 patients with type 2 diabetes, aged $60 years, enrolled in Kaiser Per-manente Northern California. We specified Cox proportional hazards models to evaluate the relationships between baseline glycated hemoglobin (A1C) and subsequent outcomes (nonfatal complications [acute metabolic, microvascular, and cardiovascular events] and mortality). RESULTS—The cohort (aged 71.06 7.4 years [means6 SD]) had a mean A1C of 7.06 1.2$11.0%). Mortality had a U-shaped relationship with A1C. Compared with the risk with A1C,6.0%, mortality risk was lower for A1C levels between 6.0 and 9.0 % (e.g., 0.83 [0.76–0.90] for A1C 7.0–7.9%) and higher at A1C$11.0$8.0%. Patterns generally were consistent across age-groups (60–69, 70–79, and $80 years). CONCLUSIONS—Observed relationships between A1C and combined end points suppor