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    10 research outputs found

    Pengaruh Frekuensi Audit Internal dan Penerapan SOP terhadap Tingkat Kesalahan Laporan Keuangan pada Koperasi Mina Nauli Adikarya (KOMINA) Sibolga

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    Penelitian ini bertujuan untuk menganalisis pengaruh frekuensi audit internal dan penerapan standar operasional prosedur (SOP) terhadap tingkat kesalahan laporan keuangan pada Koperasi Mina Nauli Adikarya (KOMINA) Sibolga. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan metode regresi linear berganda. Sampel terdiri dari 30 responden yang merupakan staf dan pengurus koperasi. Data dikumpulkan melalui kuesioner dan dokumentasi internal. Hasil penelitian menunjukkan bahwa frekuensi audit internal dan penerapan SOP berpengaruh negatif dan signifikan terhadap tingkat kesalahan laporan keuangan. Nilai koefisien regresi untuk frekuensi audit sebesar -1.025 dan untuk SOP sebesar -0.087, dengan nilai signifikansi masing-masing 0.003 dan 0.004. Nilai R² sebesar 0.687 menunjukkan bahwa kedua variabel independen menjelaskan 68,7% variasi kesalahan laporan keuangan. Penelitian ini merekomendasikan peningkatan frekuensi audit internal serta penguatan implementasi SOP untuk menurunkan kesalahan dalam laporan keuangan koperasi.
    Rumah Jurnal STIE Amkop Makassar
    e-Jurnal STIE AMKOP Makassar (Sekolah Tinggi Ilmu Ekonomi)

    Λ3H^3_\Lambda\mathrm{H} and Λˉ3Hˉ^3_{\bar{\Lambda}}\mathrm{\bar{H}} lifetime measurement in Pb-Pb collisions at sNN=\sqrt{s_{\mathrm{NN}}} = 5.02 TeV via two-body decay

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    An improved value for the lifetime of the (anti-)hypertriton has been obtained using the data sample of Pb-Pb collisions at sNN=\sqrt{s_{\mathrm{NN}}} = 5.02 TeV collected by the ALICE experiment at the LHC. The (anti-)hypertriton has been reconstructed via its charged two-body mesonic decay channel and the lifetime has been determined from an exponential fit to the dNN/d(ctct) spectrum. The measured value, τ\tau = 242−38+34^{+34}_{-38} (stat.) ±\pm 17 (syst.) ps, is compatible with all the available theoretical predictions, thus contributing to the solution of the longstanding hypertriton lifetime puzzle.An improved value for the lifetime of the (anti-)hypertriton has been obtained using the data sample of Pb–Pb collisions at sNN=5.02 TeV collected by the ALICE experiment at the LHC. The (anti-)hypertriton has been reconstructed via its charged two-body mesonic decay channel and the lifetime has been determined from an exponential fit to the d N /d( ct ) spectrum. The measured value, τ=242−38+34 (stat.) ± 17 (syst.) ps, is compatible with representative theoretical predictions, thus contributing to the solution of the longstanding hypertriton lifetime puzzle.An improved value for the lifetime of the (anti-)hypertriton has been obtained using the data sample of Pb-Pb collisions at sNN=\sqrt{s_{\mathrm{NN}}} = 5.02 TeV collected by the ALICE experiment at the LHC. The (anti-)hypertriton has been reconstructed via its charged two-body mesonic decay channel and the lifetime has been determined from an exponential fit to the dNN/d(ctct) spectrum. The measured value, τ\tau = 242−38+34^{+34}_{-38} (stat.) ±\pm 17 (syst.) ps, is compatible with all the available theoretical predictions, thus contributing to the solution of the longstanding hypertriton lifetime puzzle
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    Hochschulschriftenserver - Universität Frankfurt am Main

    Measurement of the lifetime and Λ separation energy of 3ΛH

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    The most precise measurements to date of the 3ΛH lifetime τ and Λ separation energy BΛ are obtained using the data sample of Pb-Pb collisions at √= 5.02 TeV collected by ALICE at the LHC. The 3ΛH is reconsNN structed via its charged two-body mesonic decay channel (3ΛH→ 3He + π− and the charge-conjugate process). The measured values τ=[253±11 (stat.)±6 (syst.)] ps and BΛ=[102±63 (stat.)±67 (syst.)] keV are compatible with predictions from effective field theories and confirm that the 3ΛH structure is consistent with a weakly-bound system
    Hochschulschriftenserver - Universität Frankfurt am Main

    The development of a temporal-BRDF model-based approach to change detection, an application to the identification and delineation of fire affected areas.

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    Although large quantities of southern Africa burn every year, minimal information is available relating to the fire regimes of this area. This study develops a new, generic approach to change detection, applicable to the identification of land cover change from high temporal and moderate spatial resolution satellite data. Traditional change detection techniques have several key limitations which are identified and addressed in this work. In particular these approaches fail to account for directional effects in the remote sensing signal introduced by variations in the solar and sensing geometry, and are sensitive to underlying phenological changes in the surface as well as noise in the data due to cloud or atmospheric contamination. This research develops a bi-directional, model-based change detection algorithm. An empirical temporal component is incorporated into a semi-empirical linear BRDF model. This may be fitted to a long time series of reflectance with less sensitivity to the presence of underlying phenological change. Outliers are identified based on an estimation of noise in the data and the calculation of uncertainty in the model parameters and are removed from the sequence. A "step function kernel" is incorporated into the formulation in order to detect explicitly sudden step-like changes in the surface reflectance induced by burning. The change detection model is applied to the problem of locating and mapping fire affected areas from daily moderate spatial resolution satellite data, and an indicator of burn severity is introduced. Monthly burned area datasets for a 2400km by 1200km area of southern Africa detailing the day and severity of burning are created for a five year period (2000-2004). These data are analysed and the fire regimes of southern African ecosystems during this time are characterised. The results highlight the extent of the burning which is taking place within southern Africa, with between 27-32% of the study area burning during each of the five years of observation. Higher fire frequencies are exhibited by savanna and grassland ecosystems, while more dense vegetation types such as shrublands and deciduous broadleaf forests burn less frequently. In addition the areas which burn more frequently do so with a greater severity, with a positive relationship identified between the frequency and the severity of burning
    UCL Discovery

    Measurement of the Λ\Lambda hyperon lifetime

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    A new, more precise measurement of the Λ\Lambda hyperon lifetime is performed using a large data sample of Pb-Pb collisions at sNN=5.02\sqrt{s_{\rm NN}} = 5.02 TeV with ALICE. The Λ\Lambda and Λ‾\overline{\Lambda} hyperons are reconstructed at midrapidity using their two-body weak decay channel Λ→p+π−\Lambda \rightarrow {\rm p}+\pi^- and Λ‾→p‾+π+\overline{\Lambda} \rightarrow \overline{\rm p}+\pi^+. The measured value of the Λ\Lambda lifetime is τΛ=[261.07±0.37(stat.)±0.72(syst.)]\tau_\Lambda = [261.07 \pm 0.37 ({\rm stat.}) \pm 0.72 ({\rm syst.})] ps. The relative difference between the lifetime of Λ\Lambda and Λ‾\overline{\Lambda} is also measured, yielding the value (τΛ−τΛ‾)/τΛ=0.0013±0.0028(stat.)±0.0021(syst.)(\tau_\Lambda - \tau_{\overline{\Lambda}})/\tau_\Lambda = 0.0013 \pm 0.0028 ({\rm stat.}) \pm 0.0021 ({\rm syst.}), which is consistent with zero within the uncertainties. This result is in agreement with CPT invariance in the strangeness sector. Both measurements are in agreement with the corresponding world averages of the Particle Data Group and about a factor of three more precise.A new, more precise measurement of the Λ\Lambda hyperon lifetime is performed using a large data sample of Pb−-Pb collisions at sNN=5.02\sqrt{s_{\rm NN}} = 5.02 TeV with ALICE. The Λ\Lambda and Λ‾\overline{\Lambda} hyperons are reconstructed at midrapidity using their two-body weak decay channel Λ→p+π−\Lambda \rightarrow \mathrm{p} + \pi^{-} and Λ‾→p‾+π+\overline{\Lambda} \rightarrow \overline{\mathrm{p}} + \pi^{+}. The measured value of the Λ\Lambda lifetime is τΛ=[261.07±0.37 (stat.)±0.72 (syst.)] ps\tau_{\Lambda} = [261.07 \pm 0.37 \ ( \rm stat.) \pm 0.72 \ (\rm syst.) ]\ \rm ps. The relative difference between the lifetime of Λ\Lambda and Λ‾\overline{\Lambda}, which represents an important test of CPT invariance in the strangeness sector, is also measured. The obtained value (τΛ−τΛ‾)/τΛ=0.0013±0.0028 (stat.)±0.0021 (syst.)(\tau_{\Lambda}-\tau_{\overline{\Lambda}})/\tau_{\Lambda} = 0.0013 \pm 0.0028 \ (\mathrm{stat.}) \pm 0.0021 \ (\mathrm{syst.}) is consistent with zero within the uncertainties. Both measurements of the Λ\Lambda hyperon lifetime and of the relative difference between τΛ\tau_{\Lambda} and τΛ‾\tau_{\overline{\Lambda}} are in agreement with the corresponding world averages of the Particle Data Group and about a factor of three more precise
    Hal - Université Grenoble Alpes
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    PELATIHAN PERSIAPAN UJI KOMPETENSI BIDANG KEAHLIAN AKUNTANSI KEUANGAN LEMBAGA DI SMK DWI WARNA

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    Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan dengan tujuan untuk meningkatkan kesiapan siswa kelas XII Program Keahlian Akuntansi Keuangan Lembaga di SMK Dwi Warna dalam menghadapi Uji Kompetensi Keahlian (UKK). Berdasarkan hasil observasi awal, ditemukan bahwa sebagian besar siswa masih kurang percaya diri dan belum sepenuhnya memahami materi ujian, khususnya dalam praktik penyusunan laporan keuangan dan penggunaan software akuntansi. Kegiatan ini dilaksanakan melalui beberapa tahapan, yaitu: koordinasi dengan pihak sekolah, penyusunan modul pembekalan, pelaksanaan pelatihan dan simulasi UKK, serta evaluasi kegiatan. Metode pelaksanaan mencakup pemberian materi teori dan praktik, simulasi UKK berbasis studi kasus, serta pendampingan secara langsung oleh dosen dan mahasiswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman siswa, yang terlihat dari peningkatan nilai post-test dibandingkan pre-test. Selain itu, siswa menjadi lebih percaya diri dan terampil dalam menyelesaikan soal UKK. Kegiatan ini juga mendorong terjalinnya kerja sama antara pendidikan tinggi dan pendidikan menengah kejuruan dalam rangka meningkatkan kualitas lulusan SMK
    Jurnal Fakultas Ilmu Tarbiyah dan Keguruan UIN Sumatera Utara, Medan

    Measurement of the Λ hyperon lifetime

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    A new, more precise measurement of the Λ hyperon lifetime is performed using a large data sample of Pb−Pb collisions at sNN−−−√=5.02 TeV with ALICE. The Λ and Λ¯¯¯¯ hyperons are reconstructed at midrapidity using their two-body weak decay channel Λ→p+π− and Λ¯¯¯¯→p¯¯¯+π+. The measured value of the Λ lifetime is τΛ=[261.07±0.37 (stat.)±0.72 (syst.)] ps. The relative difference between the lifetime of Λ and Λ¯¯¯¯, which represents an important test of CPT invariance in the strangeness sector, is also measured. The obtained value (τΛ−τΛ¯¯¯¯)/τΛ=0.0013±0.0028 (stat.)±0.0021 (syst.) is consistent with zero within the uncertainties. Both measurements of the Λ hyperon lifetime and of the relative difference between τΛ and τΛ¯¯¯¯ are in agreement with the corresponding world averages of the Particle Data Group and about a factor of three more precise
    Hochschulschriftenserver - Universität Frankfurt am Main

    Erratum: The Cancer Genome Atlas Comprehensive Molecular Characterization of Renal Cell Carcinoma (Cell Reports (2018) 23(1) (313–326.e5) (S2211124718304364) (10.1016/j.celrep.2018.03.075))

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    (Cell Reports 23, 313–326; April 3, 2018) In the originally published version of this article, the author list contained two errors. Specifically, David J. Kwiatkowski was misspelled as David J. Kwaitkowski, and William Y. Kim was inadvertently written as William T. Kim. Both names have been corrected online. The authors regret this error
    Archivio della ricerca- Università di Roma La Sapienza

    3ΛH and 3Λ¯H‾ production in Pb–Pb collisions at √sNN = 2.76 TeV

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    The production of the hypertriton nuclei 3 H and 3 ¯ H has been measured for the first time in Pb–Pb collisions at √sNN = 2.76 TeV with the ALICE experiment at LHC. The pT-integrated 3 H yield in one unity of rapidity, dN/dy × B.R. 3 H→3He,π− = (3.86 ± 0.77(stat.) ± 0.68(syst.)) × 10−5 in the 0–10% most central collisions, is consistent with the predictions from a statistical thermal model using the same temperature as for the light hadrons. The coalescence parameter B3 shows a dependence on the transverse momentum, similar to the B2 of deuterons and the B3 of 3He nuclei. The ratio of yields S3 = 3 H/(3He×/p) was measured to be S3 = 0.60±0.13(stat.)±0.21(syst.) in 0–10% centrality events; this value is compared to different theoretical models. The measured S3 is compatible with thermal model predictions. The measured 3 H lifetime, τ = 181+54 −39(stat.) ± 33(syst.) ps is in agreement within 1σ with the world average value.peerReviewe
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    A study of host genetic determinants of human papillomavirus (HPV) infection, cervical cancer and herpes simplex virus type-2 (HSV-2) infection

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    Cape Town University OpenUCT
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