One of the objectives of the preparation of the Tax report is to provide information to parties who need it that will be used to make comparisons, assess the ability of a company, and as a guide for decision-making. In order to fulfill the above objectives, financial reports must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. Horizontal comparison is a comparison of a company's tax financial statements with other companies for the same period, which in its concept can easily be used, in which the preparation uses existing software. This study aims to develop a tax accounting learning model using the Computer Tax program as a teaching material in lecture materials in universities. The specific target to be achieved in this study is to issue teaching materials in the form of financial accounting books compiled with the Computer Taxation program. To achieve these objectives, this study uses descriptive analysis to identify the problems that exist in financial accounting learning in universities in the city of Medan. That has been running all this time. These problems include not understanding students in using Tax computer programs that have been issued for a long time, and not motivated to study the program because of lack of guidance in carrying out the practice. To find the factors that become obstacles in understanding the use of the program. With the identification of these factors, then a teaching material can be arranged to motivate students to want to like the teaching material and the goal of educating the nation can be achieved.

Abstract: Insufficient physical activity and poor nutrition is a key risk factor for non-communicable diseases (NCDs) such as cardiovascular diseases, cancer and diabetes which kill 41 million people each year, equivalent to 71% of all deaths globally. This paper discuses physical activity and nutrition with linkage to health; wellbeing. It is a position paper in which importance of physical activities and nutrition to health was discussed extensively from different researcher’s point of view and specifications for different age group were outlined. It was therefore concluded that Good nutrition; an adequate, well balanced diet combined with regular physical activity; is a cornerstone of good health. It was recommended that all adults should avoid inactivity and engage in physical activities and Consumption of a healthy diet throughout the life course helps prevent malnutrition and non communicable diseases.

Percy Bysshe Shelley was one of the important English romantic lyric poets. He remains a central role in English Romanticism. The theme in his work includes religious fervor, nature, Ancient Greek aesthetics, and emotional response to beauty. These are components of Romanticism. His major works are considered as challenging beliefs of revolutionary philosophy, and his odes and shorter lyrics are widely known for their stylistic mastery.

Successful endodontic treatment is based on the holy trinity of access preparation, chemo-mechanical cleaning and shaping and three-dimensional obturation of the root canal system. The complexity of root canal system and its variations may adversely affectthe endodontic treatment outcome. Therefore it is necessary to be aware of the possible anatomic variations for their successful management. Adental practitioner seldom faces C-shaped canal configuration in the mandibular second molar during its endodontic treatment. This type of canal configuration may cause diagnostic and anatomic difficulties which can lead to endodontic mishaps, if not managed strategically. The presented case series unveils the endodontic management of the different types of Cshaped canal configurations that would occur in mandibular second molars through a case series of 5 reports.

Criticim Republic of Indonesia Law Number 13 of 2003 concerning Manpower is often the spotlight of labor activists. The "outsourcing" employment contract system for plantation workers is seen as a practice of fragmentation, degradative, discriminatory and exploitative effects on workers. Researchers on Nias migrant workers in Pelalawan Riau HTI plantations are interpretations of the meaning of the assumption of labor exploitation with a qualitative method approach. Results of research on Nias migrant workers in HTI found that the application of the outsourcing system is one form of labor exploitation. The level of education and openness to initial information when in the recruitment process does not work properly. Workers are "locked up" by agents through power structures that influence each other in dominant and subordinate power. Model debt and payroll system it does not bring prosperity, instead, workers are trapped in a cycle of poverty and exploitative. The head of the group (kepala rombongan) (KR) as a “wild agent" and the contractor of the company providing labor actually became an exploitative agent. The dream of workers getting social security, THR, and welfare is gone when they see the situation they are treated like a slave. Finally, Nias migrant workers can only come out if they struggle through resistance and are assisted by "hands" of observers engaged in the struggle for labor advocacy.

Societies are classified according to their development and use of technology. For most of human history, people lived in preindustrial societies characterized by limited technology and low production of goods. After the Industrial Revolution, many societies based their economies around mechanized labour, leading to greater profits and a trend toward greater social mobility. At the turn of the new millennium, a new type of society emerged. This post-industrial, or information, society is built on digital technology and nonmaterial goods. Educational and instructional supervision occur in a variety of societies; thus the need to explore the various typologies of societies that provide the context for the instructional supervision process.

Innovation and entrepreneurship is the new engine of national economic development. Non-profit organizations are an important force in promoting the development of innovation and entrepreneurship. Based on the specific practice of Enactus, one of the three largest college student organizations in the world, exploring the path and experience of non-profit organizations participating in the innovation and entrepreneurship of college students in China is conducive to the formation of the pattern of multi-agent participation in the cultivation of innovative entrepreneurial talents, and further promote the effective development of college students' innovation and entrepreneurship education.

According to the non-stationary characteristics of wind power, a novel wind power combined multi-step prediction model based on differential auto regressive moving average model in variational mode decomposition and time series analysis is proposed. Firstly, the wind power sequence is subjected to variational mode decomposition to reduce the non-stationary characteristics of the wind power sequence. Secondly, the ARIMA model is established for each component. Finally, the component prediction results are superimposed to obtain the final wind power prediction value. The experimental results show that the proposed combined prediction model has higher prediction accuracy.

The aspiration of foreign bodies into the bronchus frequently occurs in children as well as in elderly people. Foreign bodies in the airway not only cause chronic cough and pneumonia, but also result in life-threatening conditions, such as dyspnoea, cyanosis and death. This report presents the clinical characteristics of 9-year-old patient with sub-glottis in the foreign body. The foreign body was dental root canal instrument (reamer).

The term “developed country” is synonymous to “industrialized country, post-industrial country, more developed country, advanced country, and first-world country.” The United Kingdom, France, Germany, Canada, Japan, Switzerland, and the United States of America are only a few of those considered as developed countries. A developing country, on the other hand, is one that has a low level of industrialization. It has a higher level of birth and death rates than developed countries. Its infant mortality rate is also high due to poor nutrition, shortage of medical services, and little knowledge on health. The citizens of developing countries have a low to medium standard of living because their per capita income is still developing, and their technological capacity is still being developed. There is also an unequal distribution of income in developing countries, and their factors of production are not fully utilized. Developing countries are also referred to as third-world countries or least-developed countries.

It has been discerning that in approximately 2% of the population one or both the maxillary lateral incisors are congenitally missing. To achieve an optimal aesthetic for missing lateral incisor has been very challenging for a clinician. It is often necessary to establish a harmonious, interdisciplinary approach. There are various treatment options for replacing the missing maxillary lateral incisor, including canine substitution, three unit fixed partial denture or single-tooth dental implant. Dental implants are an appropriate treatment option for replacing missing maxillary lateral incisor teeth in adolescents when their dental and skeletal development is complete. In the present case report, the dental implant with angled abutment was planned as a definitive treatment option for a patient with congenitally missing maxillary lateral incisors.

Although it has been composed of 5 (five) new autonomous regions, but to build the Nias Islands must be done integratively because it is in one region and supported by the similarity of identity, that is a unity as Nias ethnicity. But the fact is showing that the bureaucracy elites are difficult to cooperate, trying to build their own identity based on their territory. The focus of this research is to find out why bureacucracy elites are doing contestation after the teritorial split, what local identities are used and how local identities are used. To explain the phenomenon as the locus of this research, the theoretical concept politics of identity from Giddens were using to explore why the local elite was using politic of identity to control local resources, what interests are behind them all? Under such identity conditions, bureaucracy elites construct an identity for the interests of the elite and put more emphasis on the power aspect to gain political and economic resources. Methodologically, this research is a qualitative research with descriptive approach, so the description of the phenomena seen in Nias Island can be interpreted and better understood. The results of this study showing that, the hidden agenda of the contestation among the bureaucracy elite in the Nias Islands basically is to set up a new power in the new territory. Local identity that is carried out is the result of reconstruction of the elite as as flexible identity of the ethnic community of Nias.

Scheduling the final project is a problem that is often faced by a college. Because there are many criteria that can be used as a reference for preparing the schedule. In the process of schedule preparation has several requirements are needed, such us lecturer teaching schedule should not clash with the schedule of final project. The availability of the chief examiner, timer and rooms for test. Therefore, it need an optimum and efficient method in determining the criteria on scheduling the final project. In this optimization process uses the method of genetic algorithm. Genetic Algorithm (GA) is algorithm that in solving the problem using crossover operator and mutation operator to obtain the desired cross bits. It aims to get the optimal attribute value in terms of fitness equation from chromosome. The result of the training show GA can produce the optimal criteria value of scheduling the final project criteria, so that can be used by the college as the preparation of the final project schedule.

Islam is a comprehensive system of life. It was built upon fire pillars viz. monotheism, Salat, zakat, fasting and pilgrimage. Zakat as one of these five pillars of Islam has a special consideration through which if a Muslim (to whom it was prescribed) fails to establish becomes incomplete Muslim. It is obligatory upon those who are wealthy to take out some specific portion of their wealth to those who are poor. This system has many advantages among various Muslim communities. It will instill the attitude of love, intimacy and affection between a rich and a poor, and more importantly, zakat often help towards the alleviation of poverty in the society. For this, Islam put the responsibility of collecting the zakat on a government from the wealthy people and to distribute it to those who are needy. As such many Muslim states in Nigeria today have established Zakat and Endowment Institutions / Organizations to carry out this task. Sokoto state is one of these states where zakat Committee was upgraded to Zakat Commission in December 2016. The activities of the Commission contributed immensely towards the alleviation of poverty in the state. Thus, this paper aims to examine to what extent the Sokoto State Zakat Commission contributed in the eradication of poverty in Nigeria and Sokoto state in particular.

The foot anthropometric data provides highly important information for anatomist, forensic scientist, physical anthropologist, health science, sports science &medical science professionals and also footwear industrial personals. The appropriate use of foot anthropometry data may aid in individual identification, assessment of health status, comfort and safety. The anthropometric variations not only depend on genetic inheritance, but also differs based on environment, geographical demarcations, ethnicities and cultures. Though some of the foot anthropometric studies are carried out in Malaysian population, but still a comprehensive foot anthropometry data among undergraduate students in Malaysia is limited. The study included 227 undergraduate students of AIMST University. Their age ranged from 18-25 years, with Malaysian citizenship. The data collection procedures followed was in accordance with the ethical standards of AIMST University committee. The FL measurements were carried out using digital sliding calliper (Mitutoyo, ABSOLUTE, Model No. CD-12” PSX, Serial No.0051322) with standard procedures and techniques. The FL measurement values were recorded in the nearest millimetre. All data were analyzed with SPSS trial version 22. The Independent T-test was used to analyze the difference in foot length between the right foot and the left foot of each gender. The socio-demographic data and the foot dimensions of the participants were described with descriptive analysis. The results showed that there were no significant differences between right foot length (FLR) with left foot length (FLL) in male feet but a significant different of right foot length (FLR) with left foot length (FLL) in female feet. The study showed no significant bilateral foot asymmetry in male foot but a significant bilateral foot asymmetry in female foot. The anthropometric data obtained in this particular study will not only help to establish the individual profile of the university student but also it will be of great value in practical applications and for further studies in this field.