1,247 research outputs found
ANALISIS PENILAIAN AKUNTANSI AKTIVA TETAP PADA LAPORAN KEUANGAN PT TASPEN (PERSERO) CABANG MALANG
No full textABSTRAK Zamroni, 2012. Analisis Penilaian Akuntansi Aktiva Tetap Pada Laporan Keuangan PT TASPEN (Persero) Cabang Malang. Tugas Akhir, Program Studi Diploma III Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing Dr. Siti Thoyibatun, M.Pd., M.M. Kata Kunci: Aktiva Tetap, Penilaian, Penyajian Laporan Keuangan. Peranan aktiva tetap terhadap perusahaan sangat besar untuk mendukung kegiatan usahanya. Berdasarkan Standar Akuntansi Keuangan yang berlaku di Indonesia tentang aktiva tetap dan penyusutan, penilaian aktiva tetap adalah sebesar nilai perolehan dikurangi akumulasi penyusutan. Sebagai perusahaan yang memiliki karakteristik dalam menjalankan usahanya, PT TASPEN (Persero) Cab Malang juga menerapkan perlakuan akuntansi dengan sebuah sistem yang telah mengakomodir dari Standar Akuntansi Keuangan. Penilaian Tugas Akhir ini bertujuan untuk mengetahui kesesuaian penilaian aktiva tetap pada laporan keuangan PT TASPEN (Persero) Cabang Malang berdasarkan Standar Akuntansi Keuangan No 16 dan No 17 yang berlaku di Indonesia. Metode yang digunakan dalam perolehan data adalah penelitian kepustakaan dan penelitian lapangan dengan interview dan dokumentasi. Tehnik pemecahan masalah dilakukan dengan langkah mengidentifikasi alur perolehan aktiva tetap, penyajian, penilaian aktiva tetap dan menganalisis kesesuaiannya dengan Standar Akuntansi Keuangan yang berlaku di Indonesia No. 16 dan No. 17 tentang aktiva tetap dan penyusutan. Hasil penelitian tersebut, PT TASPEN (Persero) Cabang Malang mengakuisisi aktiva tetap melalui pembelian sebesar harga faktur dan aktiva tetap melalui pekerjaan investasi sebesar harga kontrak. Penyusutan dilakukan dengan metode garis lurus dan aktiva tetap tidak beroperasi akan diusulkan untuk dihapus. Aktiva tetap ini disajikan paling atas karena merupakan aktiva terbesar dan paling penting bagi perusahaan. Berdasarkan hasil penelitian tersebut maka dapat disimpulkan bahwa penilaian akuntansi pada PT TASPEN (Persero) Cabang Malang telah mengakomodir dari Standar Akuntansi Keuangan yang berlaku di Indonesia, meskipun masih terdapat beberapa kelemahan
Japanese demon lore: oni, from ancient times to the present
No full textIncludes bibliographical references and index.Oni, ubiquitous supernatural figures in Japanese literature, lore, art, and religion, usually appear as demons or ogres. Characteristically threatening, monstrous creatures with ugly features and fearful habits, including cannibalism, they also can be harbingers of prosperity, beautiful and sexual, and especially in modern contexts, even cute and lovable. There has been much ambiguity in their character and identity over their long history. Usually male, their female manifestations convey distinctively gendered social and cultural meanings. Oni appear frequently in various arts and media.An overview: what are oni? -- Shuten Doji (drunken demon): a medieval story of the carnivalesque and the rise of warriors and fall of oni -- Women spurned, revenge of oni women: gender and space -- Yamauba, the mountain ogress: old hag to voluptuous mother -- Oni in urban culture: de-demonization of the oni -- The oni and Japanese identity: enemies of the Japanese empire in and out of the imperial army -- Sex, violence, and victimization: modern oni and lonely Japanese -- Oni in manga, anime, and film -- Oni without negatives: selfless and surrealistic oni
Persepsi Mahasisw terhadap Faktor-faktor yang mempengaruhi indenpendensi penampilan Akutansi Publik
No full textInfluences of variation in geometry of tape insert on thermal performance and flow characteristics in tubes
Get PDFThis paper presents the results of the numerical
investigation carried out on different tube designs to assess the
impacts of variations in the geometry of the twisted tape on heat
transfer, friction factor and thermal performance of water inside
the tubes. Alternate-axis triangular cut twisted tape was
considered and its pitch and width, as well as the perimeter of
the cuts on it were varied. The walls of the tubes were subjected
to a uniform heat flux condition. The results of the investigation
revealed that the thermal performance of the tube designs
improved with an increase in the width of the tape and an
increase in the size of the cuts on the tape but diminished as the
pitch of the tape increases
Gli "autori" del testo tradotto: fra creazione, scrittura e lettura
No full textThe “authors” of the translated text.
As a general rule, a foreign text being read within a target literary and cultural system is one of the most interesting and topical questions in the field of comparative literature. Reading a translated text allows us to better focus both on the foreign author’s image and on the text itself, overcoming the borders of the country of origin. Reading a translated text also implies opening the reflection further, to include extra-textual actors and circumstances, such as the translator’s role, the publisher’s interest, the critics’ involvement: the functioning dynamics of the target system.
Besides, focusing on the target system also requires a closer analysis of the received object, the translated text. This is exactly where the other aspect of this reflection arises: the relation established between the two “authors”, the author of the original text and the author of the translated one, the translator. From this point of view, the translated text bears the signs of this double enunciation and takes shape as hybrid conversational practice, of which the paratext – whereas present – is an important expression, a theoretical space of the negotiation justifying the translational choices made to preserve the intention, the spirit of the original text.
It is also worthwhile mentioning the role – likewise important – played in this dialogue by the editorial constrictions: readability, normativity, moral, censorship and market are criteria and factors that the editorial world imposes more and more on the choices the translator makes. It is a further, external element that enriches this dialogue, shifting it into a vaster “society-understanding” context
How Are the ‘Outsiders’ of Human Society Depicted in Korean and Japanese Picturebooks ?: Focusing on ‘Dokaebee’ and ‘Oni’
Get PDFapplication/pdfIn folktales, the lack that arises at the beginning of a story is resolved at its conclusion, as it should be. However, in the Korean picture book ‘Dokaebee’ the lack that occurred at the beginning of the story remains unresolved at the end of the story. In this article, a structural analysis of the story was conducted in order to clarify the reason for this. For the structural analysis, the structural analysis diagram was presented in pairs of two terms, rather than just chronologically arranged, so that it could be viewed in an abstract manner. The Japanese picture book ‘OLD MEN AND THEIR WENS’ was chosen for comparison. The reason for this is that ‘OLD MEN AND THEIR WENS’ features an Oni in Japanese folklore.
Han Byungho, author of ‘Dokaebee’ is known as “Han Byungho of Dokaebee”, and Akaba Suekichi, author of ‘OLD MEN AND THEIR WENS’ is known as “Akaba of Oni”.
Dokaebee and Oni are said to be the “outsiders” of human society, but Han Byungho said described Dokaebee as speaking for the people, while Akaba described Oni as projecting the human mind but being the very environment that surrounds people. As a result of these differences, the differences in nature and characteristics between Dokaebee and Oni are represented in the picturebooks.departmental bulletin pape
Intersectoral approaches to health and non-communicable disease prevention in Africa
Get PDFCITATION: Oni, T. 2020. Intersectoral approaches to health and non-communicable disease prevention in Africa, in Macnab, A., Daar, A. & Pauw, C. 2020. Health in transition : translating developmental origins of health and disease science to improve future health in Africa. Stellenbosch: SUN PReSS, doi:10.18820/9781928357759/15.The original publication is available at https://africansunmedia.store.it.si/zaThis chapter grounds efforts to achieve optimal population health in Africa, within
the context of global and regional aspirations for health as part of the sustainable
development agenda. The author highlights the important role that the rapidly
growing urban centres in Africa are playing in the ongoing epidemiological
transition, with an emerging non-communicable disease epidemic alongside a high
burden of infectious disease. Far from seeing this only as a challenge, the author
of this chapter explores the opportunity to harness this changing environment for
health creation, propose a re-thinking of accountability for health towards a more
inclusive definition of health services, and the role that adolescents can and should
play both as important targets for non-communicable disease prevention and as
agents of change, advocating for an all of government, all of society’s approach
to health.Publisher's versio
Examination of Oni in Shonen Manga from a Monster Theory Perspective－With Focus on “Kimetsu no Yaiba: Demon Slayer”－
Get PDFThis study examines how oni, demon-like creatures of Japanese folklore, are expressed in the popular Japanese comic series “Kimetsu no Yaiba” by Gotouge Koyoharu serialized in Weekly Shonen Jump from 2016 to 2021 by applying a framework called Monster Theory. The publication of this theory advocated by Jeffrey Jerome Cohen and made up of seven theses regarding the nature of monsters, marked the beginning of a surge in popularity of studies and research related to monsters in Europe and the United States and is a theory that attempts to clarify the meanings of monsters that appear in various modern media creations.
Previous studies have shown that the presence of monsters has been useful as an indicator of social normative and non-normative distinctions, but such analyses have been primarily focused on the explication of literature and cinema. In this study, I would like to provide an example of the application of monster theory to the graphic narrative format-specifically the medium of Japanese comics. As “Kimetsu no Yaiba” provides nuanced expressions of oni, monsters that have a long history in Japan and are tied intimately to various aspects of Japanese culture past and present, it will serve as a worthy example of a robust application of the Monster Theory framework to the graphic narrative format. Through such application, I would like to develop a deeper understanding of the psychology that society has toward the self and the Other and uncover examples of alternative viewpoints within the work related to the attitudes the author thinks people should hold in regard to the self and those Others.
First, I will give a short introduction to Monster Studies and Monster Theory and its applications, especially to the medium of comics. Then I will discuss the evolution of the monster’s role in society and the history of oni in Japan. After describing typical perceptions of oni and traditional representations of oni in Japanese comics, I will delve into how the main characters and oni of “Kimetsu no Yaiba” provide clear examples of several aspects of Cohen’s Monster Theory, and I will give examples that relate to each of the seven theses contained within the Monster Theory framework to expose the potential of the work as a tool for developing new more nuanced attitudes toward the self and the Other
My i Oni
Get PDFThe article illuminates current situation of librarians – employers and employees with the connection to tradition. The author confronted freedom and subordination with requirements of employers and expectations of employees. She also paid attention to organisation culture – employee-employer and employee-employee relationships, qualifications, skills and remuneration.Artykuł sygnalizuje obecną sytuację bibliotekarzy – pracodawców i pracowników, odnosząc się do tradycji. Autorka skonfrontowała wolność i podporządkowanie z wymaganiami pracodawców i oczekiwaniami pracowników. Zwróciła uwagę na kulturę organizacyjną – stosunki pracownik-pracodawca, pracownik-pracownik, a także kwalifikacje, umiejętności, wynagrodzenia.
Generalizations of p-valent functions via the hadamard product
No full textThe classes of univalent prestarlike functions Rα, α≥−1, of Ruscheweyh [1] and a certain generalization of Rα were studied recently by Al-Amiri [2]. The author studies, among other things, the classes of p-valent functions R(α+p−1) where p is a positive integer and α is any integer with α+p>0. The author shows in particular that R(α+p)⊂R(α+p−1) and also obtains the radius of R(α+p) for the class R(α+p−1)
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