Abstract:A blackout on a ship is a condition where the main propulsion power source on the ship does not operate due to the lack of electrical supply from the diesel generator, which serves as the primary source of electricity on…
the ship. Ship maneuvering, on the other hand, refers to the ability to turn and pivot while sailing. This ability is crucial for the safety of the ship, especially when operating in restricted waters or near ports. The blackout occurs as a result of generator overload or the inability of an electrical voltage and current to flow too high or too large. The load is too high because the bow thruster consumes too much electrical voltage. In fact, on KM. Dharma Kartika IX, the generator has already supplied a significant amount of electricity to various parts of the ship, including the lighting system throughout the ship, from the mast to deck 3, the cooling system, and several navigation systems. The aim of this research is to understand and explain the causes of blackouts in the electrical system of KM Dharma Kartika IX during maneuvering and to find solutions that should be implemented in case of problems with the generator unit. The method I used to gather this data is through direct observation during seagoing service on the subjects under examination.
Abstract:Tax avoidance represents a strategic maneuver by taxpayers to minimize their tax burden by capitalizing on the intricacies of tax legislation. This complex phenomenon encompasses a range of tactics, including leveraging…
exemptions, deductions, tax incentives, non-taxable income, deferring tax liabilities, and, regrettably, engaging in unethical practices such as bribery and forgery. This study seeks to unravel the intricate relationships between profitability, solvency, capital intensity, and company size regarding tax avoidance within the manufacturing sector, specifically targeting food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Employing the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance, we meticulously selected a sample of 70 companies through purposive sampling based on rigorous criteria. Our analysis, conducted via multiple linear regression using SPSS 25, reveals compelling insights: profitability, solvency, and capital intensity significantly bolster tax avoidance strategies, while larger company size appears to dampen these efforts. Collectively, these factors create a multifaceted influence on tax avoidance behaviors, highlighting the intricate dynamics at play within the corporate landscape.
Abstract:Penelitian ini bertujuan untuk memberikan edukasi tentang penanganan pertama kasus tersedak menggunakan metode Heimlich Maneuver di Rumah Sakit Tk. III.04.04.04 Slamet Riyadi. Heimlich Maneuver adalah teknik pertolongan…
pertama yang digunakan untuk mengatasi tersedak akibat benda asing yang menyumbat saluran pernapasan. Metode yang digunakan dalam kegiatan ini adalah ceramah dan demonstrasi langsung. Hasil dari kegiatan pendidikan kesehatan ini menunjukkan peningkatan pengetahuan dan keterampilan pasien di Ruang Dahlia, RS Slamet Riyadi Surakarta. Pasien dan keluarganya berhasil melakukan pelatihan Heimlich Maneuver secara bersama-sama, sesuai dengan edukasi dan pelatihan yang telah diberikan. Dengan demikian, kegiatan ini diharapkan dapat meningkatkan kesadaran dan kemampuan pasien serta keluarganya dalam menghadapi situasi tersedak dengan tepat.