Changing of Currency Exchange and Its Harmony with Accounting Iraq’s Rules and International Accounting

The aim of the study was how the harmony between the Iraqi accounting rules and international standards and is there a difference between rule and the standard, which has been the International Standard No. (21) the effects of changes in foreign currency exchange rates and conduct a comparative analysis with the Iraqi accounting rules rule number (4) the effects of changing prices in foreign currencies have reached your search several conclusions the most important of the existence of a gap between the accounting Qaeda applicable between the international standard requirements represented by failure to disclose the change in the classification of foreign operations and export rules Iraqi accounting without cause by sufficient explanations and cases of practical application of some processors contained therein leading to interpretations and opinions of personality.

Spontaneous emission of radiation

“Spontaneous emission of radiation” calculates the rate of spontaneous electric-dipole emission of a photon by an excited atom or molecule. The calculation proceeds by using basic quantum mechanics (i.e. not using the short cuts of Chapter 19); it uses quantum electrodynamics but is not, on that account, particularly difficult. A 2p–1s transition in hydrogen is used as exemplar; the radiation is elliptically polarized. The spectral line profile (lineshape function) is approximately Lorentzian, but has a high-frequency cut-off, needed to prevent the power radiated from diverging. A radiation-induced frequency shift is negligible. The width of the line profile agrees with the Einstein A-coefficient. A high-frequency cut-off is shown to apply similarly in the derivation of Golden Rule Number Two.

PERBEDAAN EQUITY CROWDFUNDING DAN INITIAL PUBLIC OFFERING (IPO) DALAM HUKUM PASAR MODAL INDONESIA

Equity Crowdfunding is newly known in Indonesia. Indonesia’s Financial Services Authority passed new regulation that regulating Equity Crowdfunding through Indonesia Financial Services Authorities Rule Number 37/POJK.04/2018 regarding Equity Crowdfunding. Equity Crowdfunding concept considered similar to Initial Public Offering (IPO). Further, this research objective is to analyze Equity Crowdfunding from Indonesia’s Capital Market Law Perspective to find out if Equity Crowdfunding is remarkably similar to Initial Public Offering (IPO). This research is a normative study using documentary studies in the form of secondary data. The research was found that although there are similarities on the main concept between Equity Crowdfunding and Initial Public Offering, the two has distinguishing power. The research also found that there are some risks awaiting on the Equity Crowdfunding scheme.

EFFECT OF SOIL OXIDO-REDUCTION STATUS ON AGRONOMIC PERFORMANCE OF RICE ON TWO TEXTURALLY DIFFERENT SOILS

The production of rice has its own requirements like other crops, among these requirements include the various soil reactions like acid-base reaction and redox reaction. The experient was set up to determine the effect of different oxido-reduction status of soil on rice performance. The trial was a 3x2x2 factorial experiment laid out in a completely randomized design (CRD) and replicated three times. The variables included 3 levels of organic matter from poultry source (0t/ha, 6t/ha and 8t/ha), two levels of NPK 15-15-15 fertilizers (0kg/ha and 200kg/ha) and two watering regimes (Field capacity and waterlogged) this gave rise to twelve treatments and four redox status (oxidized, moderately reduced, reduced and highly reduced). Redox potential was measured using a redox potential meter, growth parameters of rice collected included plant height measured with tape rule, number of leaves and number of tillers which were counted. Yield parameters collected includes 1000 grain weight and grain yield measured with a electrical weighing balance. Data collected were subjected to analysis of variance using SPSS version 17 and means were separated using Tukey HSD. Results from the result indicated that rice performance was best under highly reduce and moderately reduced soils.

PERAN PELAKSANA PENYULUHAN HUKUM KANTOR WILAYAH KEMENTERIAN HUKUM DAN HAM BANTEN DALAM SOSIALISASI BANTUAN HUKUM GRATIS BAGI MASYARAKAT TIDAK MAMPU

The purpose of this research was to determine the role of Legal Counselors in the Regional Office of the Banten Ministry of Law and Human Rights in the socialization of free legal aid for the poor. In this research the authors use a methodology with a qualitative approach. In the research to be conducted, researchers will use three data collection techniques, by interview, observation, and documentation. The results of this research are that legal aid regulated by Rule Number 16 of 2011 years concerning Legal Aid, is the state's obligation to provide the rights of every citizen to get legal protection and human rights, especially for the poor. The provision of legal aid as a state obligation to implement the constitutional rights of the poor is to provide funding to legal aid organizations with the State Budget. The state is present to provide legal assistance, one of which is by means of the Regional Office of the Ministry of Law and Human Rights Banten. The method of socialization about free legal assistance to the poor is done by legal counseling activities with direct and indirect methods; firstly, legal counseling is carried out solely by law enforcement officers from the Regional Office of the Ministry of Law and Human Rights Banten. Secondly, legal counseling is carried out by accredited legal aid organizations but with budgets derived from legal aid funds from the state with the authority of budget users from the Ministry of Law and Human Rights.

EVALUASI IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA BANK PERKREDITAN RAKYAT

AbstrakPenelitian ini bertujuan untuk mengevaluasi penerapan Good Corporate Governance (GCG) pada Bank Perkreditan Rakyat. Penerapan GCG BPR pada penelitian ini mengacu kepada peraturan Otoritas Jasa Keuangan Nomor 4/POJK.03/2015 tentang penerapan tata kelola bagi bank perkreditan rakyat. Penelitian ini dilakukan dengan pendekatan kualitatif deskriptis. Penentuan sample menggunakan purposive sampling. Pengumpulan data yang digunakan yakni melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa BPR ABC sudah menerapkan GCG sesuai dengan peraturan OJK. Hanya saja ada beberapa hal yang harus dipenuhi dalam struktur organisasinya.Kata Kunci: GCG, evalusi implementasi, bank perkreditan rakyat AbstractThis study aims to evaluation of implementation Good Corporate Governance (GCG) at Rural Bank. Implementation of GCG referring to regulation from Financial Services Authority (OJK) Rule Number 4/POJK.03/2015 about the Implementation of Good Corporate Governance for Rural Bank. This research is conducted with a qualitative descriptive approach a purpisive sampling technique. The data collection in this study is conducted through interviews, observation, and documentation. The result of the research shows that BPR ABC has implementation GCG according with Financial Services Authority. But, there are must be fulfilled in the organization structure of BPR ABCKeywords : GCG,evaluation of implementation, rural bankKeywords : GCG,evaluation of implementation, rural bank

Hayvancılık İşletmelerinde Kayıtların Veri Tabanlarında Saklanması ve Değerlendirilmesi

The data stored for a long time in livestock enterprises will play a crucial role in increasing the productivity in animal production, revealing animal breeding values, meeting qualified breeding needs, making effective breeding organizations, obtaining high income, determining the animals to be kept or as a breeder. Among the important technical data kept in livestock enterprises; ram, bull, and goat and their reproduction, growth-development, yield records (animal weight and wool yield in small ruminants, body weight gain, feed consumption, lactation and milk yield), reproductive performance measures, slaughter and carcass dimensions and characteristics records such as meat quality, animal diseases and vaccination practices can be shown as important technical data in livestock enterprises. Issues such as followed animals and storing identifying information of the animals from this data in the database are being made compulsory for conformity program of Turkey with the European Union by the rule number 27137 “Regulation on the identification, registration and monitoring of sheep and goat type of animals” that published in the official newspaper by Agriculture and Forestry Ministry on 10.02.2009. Nowadays, database software such as MySQL, MS SQL, Postrage SQL, Oracle, Firebird, IBM DB2 and MS Access are used in order to obtain healthy data and store the data safely. Knowledge of the use and cost of this database software and Database Management Systems (DBMS) is important for the enterprise. In this study, it is aimed to give information about the software that adds value to the enterprise and their costs of the operations on enterprise.

ANALISIS MASLAHAH TERHADAP PERMA NOMOR 3 TAHUN 2017 TENTANG PEDOMAN MENGADILI PERKARA PEREMPUAN BERHADAPAN DENGAN HUKUM

This Supreme Court regulation was formed because there is still widespread discrimination and gender stereotypes in the courts in Indonesia. This regulation is a maslahah hajiyah because this benefit is needed by humans, especially women who are faced the law for the convenience of their lives. If this regulation is not implemented, it will cause difficulties and negative impacts on women, both psychologically and physically. However, these difficulties do not damage the order of human life. The issuance of the Supreme Court regulation, it is expected that gender stereotypes will no longer occur in examinations in courts that can have a negative impact on women dealing with the law, both psychologically and physically, and the issuance of decisions that are gender biased. Supreme Court Rule Number 3 of 2017 concerning Guidelines for Judging the Case of Women Facing the Law, hoped that it can become a standard for judges and all judicial apparatus, in the process of examination in the courts in handling cases involving women, both as perpetrators, victims, witnesses and parties, so that the goal of eliminating all potential discrimination against women facing the law can be achieved.