193 research outputs found
The Land of the Blue Poppy
No full textIn 1911, Francis Kingdon Ward (1885–1958) set off on his first solo expedition and collected hundreds of plant species, many previously unknown. From Burma, he headed into the Hengduan Mountains of north-western Yunnan province, exploring along the Mekong, Yangtze and Salween rivers in the region between eastern Tibet and western Sichuan. In 2003, this area was designated a UNESCO World Heritage Site. One of the world's most biodiverse temperate zones, its extraordinary topography arises from its position at the collision point of tectonic plates. This fascinating book, first published in 1913, was one of the most popular by a prolific author. It is generously illustrated with Kingdon Ward's own photographs and maps from the trip. The blue poppy of the title is Meconopsis speciosa, which Kingdon Ward described as the 'Cambridge blue poppy'; rather than the famous 'Tibetan blue poppy' (Meconopsis betonicifolia) that he later brought to England.</jats:p
FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
No full textEffect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements
Close-up of a specimen of Matilija poppy (Romneya coulteri), ca.1920
No full textPhotograph of a close-up of a specimen of Matilija poppy (Romneya coulteri), ca.1920. On dark background.; "These lovely perennials are natives of California and Mexico and belong to the Poppy family, Papaveraceae. There are only two varieties of Romneya. One is R. Coulteri, the Matilija Poppy, and the other is R. trichocalyx; they are sometimes known as Tree Poppies. The latter differs very slightly from the first. The Matilija Poppy grows from 5 to 6 feet tall and has deeply divided, blue gray leaves. Large, white, fragrant flowers are produced in the summer; the petals resemble crL pe paper and they surround a tuft of golden stamens. R. trichocalyx usually blooms a little more than R. Coulteri." -- unknown author
Opium poppy (Papaver somniferum L.) oil for preparation of biodiesel: Optimization of conditions
No full textOpium poppy, Papaver somniferum L, is one of the ancient herbal medicines. In addition to this medical use of latex, opium that is extracted from the immature seed capsule, it is also used illegally for pleasure. It is being produced in great quantities in Turkey especially in Afyonkarahisar city. The seeds of opium poppy plant have high ratio oil content. The opium poppy seeds and oil of these seeds are purely used as an ingredient in production of bakery products. In this study, biodiesel evaluation of the opium poppy seeds that have a high oil ratio is aimed. Alkali catalyzed (NaOH) single-phase reaction was preferred to produce biodiesel from opium poppy oil. The parameters like catalyst concentration, methanol ratio, reaction temperature were optimized and biodiesel production was obtained with high yield in reaction time of 75 min. The methyl ester content in the opium poppy oil biodiesel was determined with Gas Chromatography-Frame Ionized Detector (GC-FID). In optimum conditions, methanol ratio and catalyst concentration was determined as 20 wt% and 0.5 wt%, respectively. The reaction temperature was optimized as 60 degrees C. Biodiesel was obtained from the opium poppy oil under optimum conditions. Some basic features of the produced methyl esters were determined. (C) 2011 Elsevier Ltd. All rights reserved.Scientific Research Projects Unit of Afyon Kocatepe University [10.FENED.17]The author gratefully acknowledges the Scientific Research Projects Unit of Afyon Kocatepe University (No. 10.FENED.17) for its financial support
The Mental Markers of Folk Mythology in М. Hrymych Novel «Red Poppy in the Dew...»
No full textThe article deals with the study of folk mythology actualized in М. Hrymych novel «Red
poppy in the dew..». The author analyses the motives of initiation of heroes, mystical journey, motif
of death, ancient, archetypal images which are the central in this novel
The Mental Markers of Folk Mythology in М. Hrymych Novel «Red Poppy in the Dew ...»
No full textThe article deals with the study of folk mythology actualized in М. Hrymych novel «Red poppy in the dew ...». The author analyses the motives of initiation of heroes, mystical journey, motif of death, ancient, archetypal images which are the central in this novel
Gender, Race, Militarism and Remembrance: The Everyday Geopolitics of the Poppy
No full textThis is the author accepted manuscript. The final version is available from Taylor & Francis (Routledge) via the DOI in this record.This paper offers a feminist analysis of how British military violence and war are, in part, made possible through everyday embodied and emotional practices of remembrance and forgetting. Focusing on recent iterations of the Royal British Legion’s Annual Poppy Appeal, I explore how the emotionality, and gendered and racial politics of collective mourning provide opportunities for the emergence of “communities of feeling”, through which differently gendered and racialised individuals can find their “place” in the national story. I aim to show that in relying on such gendered and racial logics of emotion, the Poppy Appeal invites communities of feeling to remember military sacrifice, whilst forgetting the violence and bloodiness of actual warfare. In so doing, the poppy serves to reinstitute war as an activity in which masculinised, muscular ‘protectors’ necessarily make sacrifices for the feminised ‘protected’. The poppy is thus not only a site for examining the everyday politics of contemporary collective mourning, but its emotional, gendered and racialised foundations and how these work together to animate the geopolitics of war
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014)
No full textThis study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the Indonesia Stock Exchange in 2014. This study uses quantitative data in the form of financial statements are derived from website www.idx.co.id and www.sahamok.co.id, sampling technique used purposive sampling technique. Sample of 39 companies. Then, the data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis using SPSS program. The results showed that: (1) The size of the Company has no significant effect on Audit Delay, shown with sig 0.109> 0.05 (2) Profitability perusahaa no significant effect on Audit Delay, shown with sig 0.083> 0.05 ( 3) Solvency Company has no significant influence on Audit Delay, shown with sig 0.730> 0.05 (4) Opinion Auditor has no significant effect on the Audit Delay, indicated by the value 0.738> 0.05 (5) EPS has a significant influence the audit Delay, shown with sig 0.030 0.05 (7) Company Size, Profitability, Solvency, Auditor Opinion, EPS, and Total Audit Committee simultaneously affect the Audit Delay, shown with sig 0.005 <0.05
Analisa Penerapan Perhitungan Dan Pelaporan PPH Final Atas Jasa Kontruksi
No full textABSTRAK
Tujuan dari penelitian ini adalah untuk mengevaluasi dan memahami penghitungan dan Pelaporan akhir untuk PT. Proyek Pengembangan B2B IPAL Waskita Karya (Persero) Tbk Kota Palembang berdasarkan PPh Pasal 4 Ayat 2. Data primer digunakan dalam proyek penelitian kualitatif ini. Penelitian ini bertujuan untuk mengetahui cara menghitung, memotong, membayar, dan melaporkan pajak penghasilan sesuai Pasal 4 Ayat 2 untuk tahun pajak 2020–2021. PT. Proyek Pembangunan Jaringan IPAL Waskita Karya B2B Palembang telah memenuhi Berdasarkan temuan tersebut, kemudian pedoman dibuat Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 untuk menghitung PPh final jasa bangunan berdasarkan Pasal 4 Ayat 2 dengan tarif 3%. Menurut Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009, Sesuai dengan pedoman final pemotongan PPh Pasal 4 Ayat 2 Jasa Konstruksi, PT. Waskita Karya Palembang IPAl sedang mengembangkan jaringan B2B. Karena mereka memotong total pembayaran jasa bangunan berdasarkan PPh pasal 4 ayat 2 setelah melakukan pembayaran, maka pelanggan jasa dalam keadaan ini adalah pengurang pajak. Apalagi PT. Proyek Pengembangan Jaringan IPAL B2B Waskita Karya Palembang telah sesuai dengan Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 tentang Pembayaran dan Pelaporan Pajak Penghasilan Final, Bagian 2 Pasal 4.
Kata Kunci: Pph Final, Jasa Kontruksi
ABSTRACT
The purpose of this study is to evaluate and understand the calculation and reporting of Final Income Tax Article 4 Paragraph 2 for PT. Waskita Karya (Persero) Tbk B2B WWTP Development Project Palembang City. Primary data is used in this qualitative research project. This study aims to find out how to calculate, withhold, pay, and report income tax according to Article 4 Paragraph 2 for the 2020–2021 tax year. PT. The Waskita Karya B2B Palembang IPAL Network Development Project has complied with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 for the calculation of final PPh article 4 paragraph 2 of construction services, with a rate of 3%, based on these results. According to Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009, PT. The Waskita Karya Palembang B2B IPAL Network Development Project is in accordance with the final guidelines for withholding PPh Article 4 Paragraph 2 for construction services. Because they deduct the total payment for building services based on PPh article 4 paragraph 2 after making the payment, the service customer in this situation is a tax deduction. Moreover, PT. Waskita Karya Palembang WWTP B2B Network Development Project complies with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 concerning Payment and Reporting of Final Income Tax Article 4 Paragraph 2.
Keywords : Final Income Tax, Construction Service
Determinan Profitabilitas Perbankan Sebelum Dan Masa Pandemic Covid-19 Di BEI Periode 2018-2021
No full textABSTRAK
Profitabilitas suatu perusahaan menentukan seberapa baik kinerja manajemennya; semakin sukses perusahaan, semakin baik. Profitabilitas dipengaruhi oleh CAR, LDR, NPL, BOPO, dan NPM. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi profitabilitas bank-bank yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah wabah Covid-19. 43 perusahaan terlibat dalam penelitian ini, namun hanya 12 yang dipilih secara acak untuk membentuk sampel. Pendekatan analitis digunakan untuk deskripsi dan verifikasi. Hasil temuan menunjukkan bahwa faktor LDR tidak berpengaruh terhadap profitabilitas. sebelum atau sesudah wabah Covid-19, melainkan CAR, NPL, BOPO, dan NPM yang dilakukan.
Kata Kunci: CAR, LDR, NPL, BOPO, NPM, Profitabilitas
ABSTRACT
The profitability of a company determines how well its management performs; the more successful the company, the better. Profitability is influenced by CAR, LDR, NPL, BOPO, and NPM. The purpose of this research is to identify the factors that affect the profitability of banks listed on the Indonesia Stock Exchange before and after the Covid-19 outbreak. 43 companies were involved in this study, but only 12 were randomly selected to form the sample. An analytical approach is used for description and verification. The findings show that the LDR factor has no effect on profitability. before or after the Covid-19 outbreak, but CAR, NPL, BOPO, and NPM that were carried out.
Keywords: CAR, LDR, NPL, BOPO, NPM, Profitabilita
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