The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated.

This study aims to determine the influence of budget participation, locus of control, on budgetary slack moderated by Large-Scale Social Restrictions (PSBB). Based on previous studies, it is known that the budget participation, locus of control influence on budgetary slack. This study took the population and samples from functional managers and senior / junior staff at several manufacturing companies in the Korin Klapanunggal KM 26.5 area. The results of this study indicate that budget participation and locus of control are influential not significant to the budgetary slack but after moderated their Social Restriction Scale Large (PSBB) note that the Large Scale Social Restrictions (PSBB) strengthen and air-significant effect relationship between budget participation and locus of control of the budgetary slack.

In recent years, with the territorial dispute between China and Japan, the research on Okinawa's national subjectivity and cultural themes and its achievements have been increasing in China. However, research on post- World War II Okinawa literature is still not mature. The theses, which analyze Okinawa’s history, religion, folklore, culture, and even the potential consciousness of Okinawa, people since ancient times from the perspective of post- World War II Okinawa literature is especially rare. When we study the post- World War II Okinawa literature, it is important for us to ignore Oshiro Tatsuhiro (1925-2020), the first Okinawa writer, who won The Akutagawa Prize, the highest honor in Japanese pure literature. Oshiro Tatsuhiro's literature not only records the relationship between China and Ryukyu with a strong sense of history and humanistic sentiment, but also is praised because of his distinctive Okinawa character, and it also has its own place in the field of "Japanese literature." In a sense, we can also refer to the literature of Oshiro Tatsuhiro as a cross-nation and mixed literature.

Learning for students was to master the material in the purpose of facing the learning evaluation, and it was requiring a maximum ability. In fact, there were students who were not able to master the material. This situation informed that there was a low learning activity. This problems could be solved by having a scientific learning activities based using assignment techniques and classroom management. Learning activities were shown through the involvement of students in physical and mental activities by completing assignments both inside and outside the classroom. And it was done using scientific principles in order to create a conducive atmosphere and optimal learning maintenance. The exploratory method was carried out during the learning process at elementary school teacher education study program of UMN Al-Washliyah. Before the learning activities begun, it was done earlier by controlling and coordinating the class preparation for presenting the results of the assignments. Learning activities were begun through the steps and process of observation, asking questions, collecting information by experimenting, processing information and communicating. The technique of presenting the results of the assignment was debate, which meant that all students should prepare themselves mentally about the material being discussed. When the presenter reviewed the material, the examiner can be directly asking or objecting to the review of the material presented by the presenter. Apart from that, the audience was allowed to ask some related questions.

The purpose of this study was to explain the effect of “Competence and Transformational Leadership on motivation and its implications for teacher performance at SDN 01 and 02 Petukangan Utara. The research method used a quantitative approach, where the population in this study were 50 teachers of SDN 01 and 02 Petukangan Utara. Data collection techniques using interviews and questionnaires. The questionnaire survey instrument will be sent to teachers of SDN 01 and 02 Petukangan Utara. The data will be analyzed using structural equation modeling (SEM) with the Smart PLS 3.0 software program. This study wants to reveal that competence, transformational leadership, and motivation have a significant effect on employee performance, either partially or simultaneously. In addition to clarify the motivation as an intermediary variable of Competence and Transformational Leadership.

Background: Pressure sore means localized injury of the skin & underlying tissue usually over a bony prominence area due to pressure or pressure combined with shear & fraction. Objectives: To identify the risk factors for developing pressure sore in spinal cord injury patient. Methodology: A case-control research design was carried out in this study; convenient sampling technique was used to collect the data from 50 participants among the SCI patients& their attendants at CRP. A questionnaire was used to collect data and data was collected by face to face interview. Data were numerically coded and captured by using an SPSS 20.0 version software program and descriptive spastics was used for data analysis which focus to table, pie chart and bar chart. Results: In this research, 50 participants were participated. The factors significantly associated with the pressure sore were gender (OR- 8.500; 95% CI, 2.338 to 30.908), knowledge about pressure sore (OR- 29.333; 95% CI, 6.200 to 138.781),Personal hygiene (OR- .600; 95% CI, .436 to .826),Sense of bowel & bladder movement (OR- .360; 95% CI, .213 to .607)&bladder incontinence (OR- .240; 95% CI, .119 to .482)which is statistically significant, changing position 2 hourly (OR- 7.875; 95% CI, 2.071 to 29.940),which is statistically significant, knowledge about proper transferring technique (OR- 4.125; 95% CI, .961 to 17.704) &avoid friction (OR- .360; 95% CI,.213 to .607), which is statistically significant. So there is positive association between these factors & pressure sore development in SCI patients. Conclusion: For developing sore in SCI patient some factors are greatly influenced. This factor helps to break down the skin & developed pressure sore among the patient. So it is necessary to create more awareness& provide more information about pressure sore& possible risk factors among the SCI patients and their caregiver at CRP.

Specialized stroke units are known to provide best care for stroke patients. However in their absence, patients are often shifted to regular intensive care units that are already overburdened. We carried out a retrospective study to identify ischemic stroke patients who can be safely cared outside the intensive care unit (ICU) using National Institute of Health Stroke Scale (NIHSS) score as predictor of serious morbidity and mortality. We analyzed 50 ischemic stroke patients with complete records of NIHSS score and well-documented complications, if any, while being nursed in our ICU. The results show that patients having NIHSS score between 0-4 rarely have any complications other than very trivial ones’. These patients can be cared in high dependency units or stroke wards with dedicated trained nursing staff. Furthermore we noted that the patients at maximum risk of serious morbidity and mortality have NIHSS score greater than 15. These patients frequently need ventilatory/ hemodynamic support or management of cerebral edema and elevated ICP and hence justify ICU support.

Guided FNAC has become a clinching investigation for intra-abdominal lesions be it palpable or non-palpable. FNAC as superseded the need for biopsy as it involves a complex setup for laparotomy procedure and very small and deep-seated lesions cannot be approached by biopsy. This study included all palpable and non-palpable lesions in different abdominal organs presented in various departments of Sawai Man Singh Hospital, Jaipur. Relevant investigations were taken by the patients before posting them for procedure including prothrombin time and contraindications considered like haemangiomas, bleeding tendencies. The aspirates were stained with H &E stain and MGG stain and special stains applied when required. A total of 1220 cases were received in the duration of one year. A female preponderance was noted with M: F (1:1.32). The age range was from 11-month-old to 98-year-old patients. Maximum cases were in the age group of 51-60 years (219 cases). Liver was the most common site (45%) followed by gall bladder (31.3%) and then pancreas (6.55%). Majority of lesions were malignant (55.8%) followed by benign (15%). Malignant lesions were noted more in females whereas male population had more of benign and inflammatory lesions. The rate of malignant lesions increased as the age increased. In liver most common malignancies were metastatic lesions whereas in gall bladder, primary lesions were more common. FNAC has a very high sensitivity which makes it a first line investigation in evaluation of abdominal lesions. It has both diagnostic and prognostic value and enables a surgeon for treatment modalities.

Objectives: To identify factors predictive of obstetric uterine rupture after operative hysteroscopy. When these factors are present, to know if there are means to prevent subsequent uterine rupture. Finally, to specify the criteria for extracting the fetus before rupture. Patients and methods: Description of a case of uterine rupture in a patient with a history of uterine septum rupture treated by operative hysteroscopy and retrospective analysis of the 12 similar observations reported in the literature. Results: Two types of situations are to be differentiated: uncomplicated hysteroscopic ablation of a polyp or submucosal myoma, which does not seem to modify the obstetrical prognosis; metroplasties for uterine malformation, resections of complex synechia, uterine perforations secondary to resection with the use of a monopole section current, constituting situations at high risk of obstetrical rupture. Conclusion: Uterine ruptures secondary to operative hysteroscopy are rare but serious. They may occur before any labour, and involve the vital prognosis of the mother-foetus. Once the risk factors have been identified, there is no way of preventing the progression to obstetric uterine rupture. The vigilance of the obstetrician in this context must be extreme, trying to authenticate the slightest clinical sign in favour of a pre-rupture of the uterus. However, systematic Caesarean section is not justified.

Two UV-absorbers, Tinuvin 477-DW and Tinuvin 5333-DW were used as active agents in this work. These were added in two different amounts (1.0% and 2.0%) in water-based disperse ink-jet inks. The surface tension, pH, viscosity and conductivity of the prepared formulations were monitored over a period of 90 days in order to estimate the ink stability and the compatibility of the UV-absorbers with the ink constituents. The inks were used for ink-jet printing on paper, transfer printing on polyester and polyamide and thermostabilization. Wash light and rub fastness were evaluated on the printed samples. Color coordinates were measured. Qualitative determination of the active agents, adsorbed on the printed samples was made by using UV-Vis Spectroscopy.

Children, as the criminal in the juvenile justice system in Indonesia, are treated specifically, because children are the asset to the future of the Indonesia. In this connection, the purpose of this research is to analyze the role of the police in dealing with children as criminal through restorative justice. This research uses a normative legal research type, with the statutory analysis approach and the conceptual approach. All research materials used are primary research material in the form of the Law on the Indonesia Juvenile Justice System and secondary material is scientific writing relevant to this research issue. The result showes that the police has the important role in handling cases of children as perpetrators of the crime through Restorative Justice, namely handling cases of children with the mental guidance approach involving all components of the society.

The sound in the poem is not a decoration, but an important way to convey the meaning and a communicative skill that directly affect readers. Sound and meaning complement each other and coordinate with each other to better convey the thought of poetry. Yeats is one of the greatest poets of the twentieth century. His creation covers a wide range and he has always been the focus of academic circles. This article attempts to take Yeats’ early work The Song of the Happy Shepherd as an example to explore the connection of sound and meaning of Yeats’ poems from both its content and form. The relation between sound and meaning in a poem is like the relation between music and dance, harmonious matches enhancing each other. Sound enables to the expression of the meaning of poems. It plays an essential role to research the function of sound in the poem and contributes to have a deeper understanding of Yeats.

This paper examines the time-varying conditional correlations between FIRST BITCOIN CAP and ICE BofA Sterling Zero Coupon markets. We apply ten bivariate DECO-GARCH models in order to capture potential contagion effects between the markets for the period 2007-2020. Empirical results reveal contagion during the under investigation period regarding the ten bivariate models, showing potential volatility transmission channels among the markets. Findings have crucial implications for policymakers who provide regulations for the above derivative markets and for investors, who invest long-term into FIRST BITCOIN CAP.

Wall endometriosis is a rare clinical entity whose pathophysiology remains unclearI to ccurs most frequently after gynecologic or obstetric surgery. We report the case of à patient with cyclic pain at the caesarean section scar. Clinical examination showed à 4cm mass in the right iliac fossa. Tomodensitometry revealed a tissue density mass (45mm onthemajor axis). Hence, the decision to performa wide excision of the lesion. Anatomo-pathological examination confirmed the diagnosis of parietal endometriosis. Postoperative sequelae were simple with a follow-up period of 20months with no recurrence of the mass or of the pain. Our study highlights the characteristics of this disease to allow the health practitioner to understand the importance of diagnosis, of early treatment of this disease as well as of the possibility to prevent it during each gynecologic or obstetric surgery.

Oro-antral communication is an abnormal connection between the maxillary sinus and the oral cavity. This communication can occur due to pathological or non-pathological reasons. However, it is more common after the extraction of the maxillary posterior teeth which have their root tips close or attached to the maxillary sinus. Spontaneous healing is usually seen in OAC with less than 2mm in diameter. However, in case the OAC is more than 3mm a surgical treatment is usually considered to avoid further complications such as sinusitis. In this review, we will illustrate the appropriate diagnosis of the OAC and discuss all the surgical options for the closure of the OAC including the local flaps with the advantages and disadvantages of each technique.