Evaluasi Sistem Pengendalian Intern Terhadap Piutang Pada PT Nusantara Surya Sakti

Piutang USAha Perusahaan pada umumnya merupakan salah satu aktiva yang besar dari aktiva lancar. Pengendalian intern merupakan salah satu cara mengantisipasi kecurangan dan mengantisipasi kemungkinan piutang tak tertagih. Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian intern terhadap piutang USAha pada PT Nusantara Surya Sakti Amurang. Penelitian dilakukan di kantor PT Nusantara Surya Sakti Amurang yang beralamat di Jl Trans Amurang. PT Nusantara Surya Sakti merupakan dealer resmi dan Perusahaan pembiayaan. Perusahaan ini menyediakan pembiayaan kendaraan roda dua jenis Honda. Berdasarkan hasil penelitian yang dilakukan, penulis menyimpulkan penerapan pengendalian intern terhadap piutang USAha pada PT Nusantara Surya Sakti Amurang cukup efektif, hal ini terlihat dari diterapkannya unsur-unsur pengendalian intern piutang USAha yang layak dan memadai ditunjang dengan kebijakan dan prosedur pemberian kredit yang baik. Aktivitas pengendalian perlu adanya pemisahan tugas antara bagian pembukuan dan bagian penerimaan kas dan fungsi pemeriksaan audit internal harus lebih ditingkat

Symmetry of Traveling Wave Solutions to the Allen-Cahn Equation in \Er^2

In this paper, we prove even symmetry of monotone traveling wave solutions to the balanced Allen-Cahn equation in the entire plane. Related results for the unbalanced Allen-Cahn equation are also discussed

Scalar Representation and Conjugation of Set-Valued Functions

To a function with values in the power set of a pre-ordered, separated locally convex space a family of scalarizations is given which completely characterizes the original function. A concept of a Legendre-Fenchel conjugate for set-valued functions is introduced and identified with the conjugates of the scalarizations. Using this conjugate, weak and strong duality results are proven.Comment: arXiv admin note: substantial text overlap with arXiv:1012.435

Parallel Temperatures in Supersonic Beams: Ultra Cooling of Light Atoms seeded in a Heavier Carrier Gas

We have found recently that, in a supersonic expansion of a mixture of two monoatomic gases, the parallel temperatures of the two gases can be very different. This effect is large if the seeded gas is highly diluted and if its atomic mass is considerably smaller than the one of the carrier gas. In the present paper, we present a complete derivation of our theoretical analysis of this effect. Our calculation is a natural extension of the existing theory of supersonic cooling to the case of a gas mixture, in the high dilution limit. Finally, we describe a set of temperature measurements made on a beam of lithium seeded in argon. Our experimental results are in very good agreement with the results of our calculation.Comment: 24 novembre 200

To what extent do the Classical Equations of Motion Determine the Quantization Scheme?

A simple example of one particle moving in a (1+1) space-time is considered. As an example we take the harmonic oscillator. We confirm the statement that the classical Equations of Motion do not determine at all the quantization scheme. To this aim we use two inequivalent Lagrange functions, yielding Euler-Lagrange Equations, having the same set of solutions. We present in detail the calculations of both cases to emphasize the differences occuring between them.Comment: LaTeX 20 page

Metaplectic Ice

Spherical Whittaker functions on the metaplectic n-fold cover of GL(r+1) over a nonarchimedean local field containing n distinct n-th roots of unity may be expressed as the partition functions of statistical mechanical systems that are variants of the six-vertex model. If n=1 then in view of the Casselman-Shalika formula this fact is related to Tokuyama's deformation of the Weyl character formula. It is shown that various properties of these Whittaker functions may be expressed in terms of the commutativity of row transfer matrices for the system. Potentially these properties (which are already proved by other methods, but very nontrivial) are amenable to proof by the Yang-Baxter equation

Hubungan Tingkat Pendidikan Dan Lamanya Kerja Dengan Kinerja Perawat Di Rumah Sakit Umum Kabupaten Sorong

: A nurse is a professional who possesses the ability, responsibility and authority to execute services or nursing of various levels of nursing services. Purpose: to find out the connection of Education of nurses and the length of Work With A Nurse's performance at General Public Regional Hospital Sorong District. This study is conducted by using cross sectional method. The choosing of samples is by using Random Sampling with a number of 92 people. The data collection Is done by using primary and secondary data collection method. The result of study indicates the score of p = 0,01 with the level of meaning a0,05, this indicates that p < , this indicates that there is a connection between level of Nursing Education with A Nurse's performance at General Public Regional Hospital Sorong District. Conclusion: There is a significant relation between Education of Nurses And the length of work with The Performance of Nurses at general Public Regional Hospital Sorong District. Recommendation for the Human Resources Department of General Public Regional Hospital Sorong District hopefully the will give opportunity to nurses to develop and to increase their education and knowledge by providing academic education

Spectral stochastic processes arising in quantum mechanical models with a non-L2 ground state

A functional integral representation is given for a large class of quantum mechanical models with a non--L2 ground state. As a prototype the particle in a periodic potential is discussed: a unique ground state is shown to exist as a state on the Weyl algebra, and a functional measure (spectral stochastic process) is constructed on trajectories taking values in the spectrum of the maximal abelian subalgebra of the Weyl algebra isomorphic to the algebra of almost periodic functions. The thermodynamical limit of the finite volume functional integrals for such models is discussed, and the superselection sectors associated to an observable subalgebra of the Weyl algebra are described in terms of boundary conditions and/or topological terms in the finite volume measures.Comment: 15 pages, Plain Te

Effet des taches foliaires causées par le Phaeosphaeria nodorum inoculé à différents stades de développement sur le rendement du blé de printemps

Des études en serre ont été réalisées pour évaluer l'effet du Phaeosphaeria nodorum sur le rendement du blé de printemps (Triticum aestivum, cv. Laval 19). Les plants de blé étaient inoculés aux stades gonflement épiaison, pleine floraison et grain laiteux. L'essai a été réalisé au cours de l'hiver 1993 et répété au cours de l'hiver 1994. L'inoculation du champignon pathogène P. nodorum entraîne généralement une augmentation significative de la surface foliaire infectée et une réduction du rendement comparativement aux témoins non inoculés. La surface foliaire infectée mesurée uniquement sur la feuille étendard est similaire à celle mesurée sur la plante entière. Le stade phénologique a un effet significatif sur toutes les variables observées: surface foliaire infectée, poids des tiges et des feuilles, poids des épis, poids des grains, poids des biomasses végétative et totale et indice de récolte. L'inoculation du pathogène au stade grain laiteux, le plus tardif de l'étude, semble avoir provoqué moins d'effets négatifs sur le rendement du blé comparativement aux trois autres stades étudiés. Selon les résultats de cette étude et les observations réalisées au Québec au cours des 15 dernières années, il est peu probable que les taches foliaires causées par le P. nodorum provoquent des baisses appréciables de rendement du blé de printemps au Québec.Greenhouse studies were carried out to evaluate the effects of foliar leaf spots caused by P. nodorum on spring wheat (Triticum aestivum, cv. Laval 19) yield. Wheat plants were inoculated at booting, heading, flowering and milking growth stages. Experiments were first performed in winter 1993 and repeated in winter 1994. Inoculation of P. nodorum usually resulted in an increase of leaf spots and a decrease of yield compared to uninoculated plants. Foliar flag leaves spots were similar to total plant foliar leaf spots. All variables were significantly affected by inoculation stages : infected foliar area, biomass of straw and leaves, biomass of spikes, biomass of grains, vegetative biomass and harvest index. Inoculation at milking growth stage seemed to resul in the least negative impacts on yield compared to all other stages. From the results of this study and observations performed in Quebec during the 15 past years, leaf spots caused by P. nodorum should not resul in important spring wheat yield losses in Quebec