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Akuntansi Biaya
Get PDFBuku Ajar mengenai Konsep Akuntansi Biaya, Akumulasi Biaya dan sistem informasi akuntansi, Metode perhitungan biaya Pesanan dan proses, perhitungan biaya produk sampingan dan gabungan serta pengendalian Biaya baha, biaya pekerja dan Biaya Overhead Pabri
River Water Filtering Process to Become Clean Water Ready to Drink
No full text78 HalamanKecenderungan masyarakat modem untuk memprioritaskan kesehatan telah mengubah pola konsumsi mereka, kalau dulu meminum air rebusan dianggap cukup sekarang membeli air galonan dianggap lebih menyehatkan. Buat mereka yang berpendapatan lumayan, biasanya memilih air minum dalam kemasan, sedangkan buat yang berpendapatan pas-pasan biasanya membeli air minum isi ulang yang harganya lebih miring. Dalam hal ini penulis mernberikan alternative lain bagi masyarakat untuk mendapatkan air dengan kualitas tinggi yang rnemenuhi syarat kesehatan dan dapat dikonsumsi tanpa pemanasan terlebih dahulu.
Cara kerja alat penyaringan air sungai ini adalah, air dipompa dari sumber air menuju Intake dimana didalamnya terdapat saringan kasar & halus lalu air dialirkan ke bak pengendap dimana terjadi endapan pasir, lumpur secara alami, lalu air dibubuhkan bahan koagulant di bak III selanjutnya air masuk ke clearator dimana
terjadi pembentukan gumpalan lumpur (floc) secara visual, lalu air dialirkan ke filter yang didalamnya terdapat empat tahap penyaringan. Dengan adanya alat ini diharapkan dapat membantu masyarakat dalam mendapatkan air bersih sehingga dapat meningkatkan kesehtan masyarakat. Untuk menjaga agar alat ini bekerja secara sempuma maka secara periodik tiap unit dari alat ini harus dibersihkan, untuk pembuangan endapan, harus dikontrol/diperiksa setiap saat agar tetap bekerja secara sempuma. Modern Society tendency for the priority of health have altered their consumption pattern, if drink the ripe water assumed enough, now buy the refill water assumed more salutary. For those who fair to middling earning, usually chosen the drinking water in tidiness, while making which earning by the skin of one's teeth
usually buy the drinking water refill which its price more oblique. In this case writer give the alternative other;dissimilar for society to get the water with the up to standard high quality health and can be consumed without warm up beforehand. Way of job of screening appliance irrigate this river water pumped from source irrigate to [go] to Intake. where in it there are harsh filter & last refinement irrigated poured into water tank. where happened [by] the sediment sand, mud naturally, then irrigate the water of substance koagulant [in] tank III. hereinafter irrigate to step into the clearator [of] where happened [by] the forming of mud Iump ( floc) visually, then irrigate poured into [by] filter which in it there are four screening phase. With the existence of this appliance [is] expected can assist the society in getting clean water so that can improve the society health. To take care of this appliance work perfectly hence periodical every unit from this appliance have to be cleaned, for the dismissal of sediment, have to be controlled I checked [by] each;every moment [of] [so that/ to be] remain to work perfectly
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
RISK MANAGEMENT IMPLEMENTATION MODEL IN MODERATING RISK RELATIONSHIP BASED ON INTERNAL AUDIT
No full textAbstract
This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit. This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit. The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audi
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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