Analisis Harga Pokok Produksi Ice Cream Gellato Pada PT. Patra Kartika Di Samarinda

Problems experienced by PT. Patra Kartika is a company that has never applied the method of calculating the cost of production of gellato ice cream products accurately and accurately in accordance with the calculation of the usual cost of the order. This study aims to compare the calculation of the cost of goods set by the company with the cost of goods calculated based on the cost method of the order.The theoretical basis used is the method of order cost. The analytical tool used is the allocation of costs along with the relative selling value method and the collection of cost of goods manufactured by the cost method of the order.From the results of the analysis, it is known that the company has not accurately and accurately charged production costs, according to the company the cost of Cream Cheese ice cream products is Rp. 1,268,800.00, for Oreo flavor is Rp. 1,149,400.00, for Vanilla flavor is Rp. 1,295,200.00, for Monster Ink taste is Rp. 1,072,160.00, for Ovaltine flavor is Rp. 710,160.00, for Nutella flavor is Rp. 1,074,800.00, for Mocca flavor is Rp. 692,160,00, for Clocolato flavor is Rp. 1,211,800.00, for the taste of Buble Gum is                        Rp. 782,880.00, for Green Tea flavor is Rp. 773,160.00. While according to the analysis of the cost price of Cream Cheese ice cream products is Rp. 1,296,125.00, for Oreo flavor is Rp. 1,196,625.00, for Vanilla flavor is Rp. 1,318,125.00, for the taste of Monster Ink is Rp. 1,084,500.00, for Ovaltine flavor is Rp. 735,075.00, for Nutella taste is Rp. 1,086,700.00, for Mocca taste is Rp. 720,075.00, for Clocolato flavor is Rp. 1,248,625.00, for flavor Buble Gum is Rp. 795,675.00, for Green Tea flavor is Rp. 787,575.00.After testing the hypothesis by holding a calculation of the cost of production based on the order price method, it can be seen that the calculations made by the company are lower than the calculation using the cost method of the order. So the hypothesis put forward by the author can be accepted

Topological Magnon Bands in a Kagome Lattice Ferromagnet

There is great interest in finding materials possessing quasiparticles with topological properties. Such materials may have novel excitations that exist on their boundaries which are protected against disorder. We report experimental evidence that magnons in an insulating kagome ferromagnet can have a topological band structure. Our neutron scattering measurements further reveal that one of the bands is flat due to the unique geometry of the kagome lattice. Spin wave calculations show that the measured band structure follows from a simple Heisenberg Hamiltonian with a Dzyaloshinkii-Moriya interaction. This serves as the first realization of an effectively two-dimensional topological magnon insulator—a new class of magnetic material that should display both a magnon Hall effect and protected chiral edge modes.United States. Dept. of Energy. Office of Basic Energy Sciences (Grant DE-FG02-07ER46134)National Science Foundation (U.S.) (Grant CHE 1041863

Decomposition, Reformulation, and Diving in University Course Timetabling

In many real-life optimisation problems, there are multiple interacting components in a solution. For example, different components might specify assignments to different kinds of resource. Often, each component is associated with different sets of soft constraints, and so with different measures of soft constraint violation. The goal is then to minimise a linear combination of such measures. This paper studies an approach to such problems, which can be thought of as multiphase exploitation of multiple objective-/value-restricted submodels. In this approach, only one computationally difficult component of a problem and the associated subset of objectives is considered at first. This produces partial solutions, which define interesting neighbourhoods in the search space of the complete problem. Often, it is possible to pick the initial component so that variable aggregation can be performed at the first stage, and the neighbourhoods to be explored next are guaranteed to contain feasible solutions. Using integer programming, it is then easy to implement heuristics producing solutions with bounds on their quality. Our study is performed on a university course timetabling problem used in the 2007 International Timetabling Competition, also known as the Udine Course Timetabling Problem. In the proposed heuristic, an objective-restricted neighbourhood generator produces assignments of periods to events, with decreasing numbers of violations of two period-related soft constraints. Those are relaxed into assignments of events to days, which define neighbourhoods that are easier to search with respect to all four soft constraints. Integer programming formulations for all subproblems are given and evaluated using ILOG CPLEX 11. The wider applicability of this approach is analysed and discussed.Comment: 45 pages, 7 figures. Improved typesetting of figures and table

Coherent Coupled Qubits for Quantum Annealing

Quantum annealing is an optimization technique which potentially leverages quantum tunneling to enhance computational performance. Existing quantum annealers use superconducting flux qubits with short coherence times limited primarily by the use of large persistent currents I[subscript p]. Here, we examine an alternative approach using qubits with smaller I[subscript p] and longer coherence times. We demonstrate tunable coupling, a basic building block for quantum annealing, between two flux qubits with small (approximately 50-nA) persistent currents. Furthermore, we characterize qubit coherence as a function of coupler setting and investigate the effect of flux noise in the coupler loop on qubit coherence. Our results provide insight into the available design space for next-generation quantum annealers with improved coherence.United States. Office of the Director of National IntelligenceUnited States. Intelligence Advanced Research Projects ActivityUnited States. Dept. of Defense. Assistant Secretary of Defense for Research & Engineering (FA8721-05-C-0002

The complete mitochondrial genome of Rhinolophus yunnanensis (Chiroptera: Vespertilionidae)

The mitochondrial genome of Rhinolophus yunnanensis (Chiroptera: Rhinolophidae) is a circular molecule of 16,865 bp in length with a base composition of 31.2% A, 24.3% T, 29.6% C, 14.9% G. In the control region of R. yunnanensis, the sequence of 5'-CAACGTATACACG-3′ repeats 18 times. Phylogenetic analyses indicate that R. yunnanensis is a sister clade to ((Rhinolophus sinicus sinicus + R. sinicus sinicus) + (R. macrotis + (R. pumilus + R. monoceros)))