1,252 research outputs found
Analisis Kinerja Keuangan Sebagai Alat Perencanaan Laba (PT. Bank Sulut, Di Manado)
ABSTRACK : Financial performance analysis band is used assessing business continuity, stability,
profitability of any company. And each company will not be sparated from a variety of problems.
The many problems that arise can not be resolved immediately. Analysis is required really precise
and accurate. The method that band is used in this research uses in this research uses descriptive
quantitative method. And ratio analysis profitability. And the result of this research is based on that;
in 2013 a calculation using the ratio of profitability with gross profit margin formula : gross profit
/ net sales = 56%, net profit margin: net profit after tax / net sales = 41.57% the earning power of
total investment: profit before tax / total assets = 26.64%, return on equity: profit after tax /
shareholders equity = 16.91% and in 2014, gross profit margin: gross profit / net sales = 48.38%
decrease the net profit margin: net profit after tax / net sales = 34.24% decrease compared to the
year 2013, the earning power of the total investment: profit before tax / total assets = 72.87% an
increase compared to 2013. Return on equity: profit after tax / shareholders equity = 14.28%
decrease as well. And in 2015 , a decline in gross profit margin: gross profit / net sales = 37.30%.
net profit margin: net profit after tax / net sales = 24.48% . earning power of the total investment:
profit before tax / total assets = 46.83%. Return on equity: profit after tax / shareholders equity =
10.26% . compared to the year 2013 was not too decrease compared to 2014 and 2015 there is a
decrease in income.
Keywords: financial performance in the profit plannin
Has anesthesia care become safer and is anesthesia-related mortality decreasing?
In well-resourced areas of the world anesthesia has become safer over the past decades, and anesthesia mortality does seem to be reducing. However, there is a lack of international agreement over definitions of anesthetic mortality and, therefore, difficulty in knowing exactly what the rate of anesthetic mortality is. Avoidable harm from error is still a problem, and sophisticated analysis suggests that more deaths than generally appreciated may be attributable to factors under the control of anesthetists. Mortality rates in low income areas of the world are unacceptably high. There is more to be done if anesthesia is to become truly safe for all patients
Towards safer, better healthcare: harnessing the natural properties of complex sociotechnical systems
Objectives: To sustain an argument that harnessing the natural properties of sociotechnical systems is necessary to promote safer, better healthcare. Methods: Triangulated analyses of discrete literature sources, particularly drawing on those from mathematics, sociology, marketing science and psychology. Results: Progress involves the use of natural networks and exploiting features such as their scale-free and small world nature, as well as characteristics of group dynamics like natural appeal (stickiness) and propagation (tipping points). The agenda for change should be set by prioritising problems in natural categories, addressed by groups who self select on the basis of their natural interest in the areas in question, and who set clinical standards and develop tools, the use of which should be monitored by peers. This approach will facilitate the evidence-based practice that most agree is now overdue, but which has not yet been realised by the application of conventional methods. Conclusion: A key to health system transformation may lie under-recognised under our noses, and involves exploiting the naturally-occurring characteristics of complex systems. Current strategies to address healthcare problems are insufficient. Clinicians work best when their expertise is mobilised, and they flourish in groupings of their own interests and preference. Being invited, empowered and nurtured rather than directed, micromanaged and controlled through a hierarchy is preferable.5 page(s
Arterial pathology in canine mucopolysaccharidosis-I and response to therapy.
Mucopolysaccharidosis-I (MPS-I) is an inherited deficiency of α-L-iduronidase (IdU) that causes lysosomal accumulation of glycosaminoglycans (GAG) in a variety of parenchymal cell types and connective tissues. The fundamental link between genetic mutation and tissue GAG accumulation is clear, but relatively little attention has been given to the morphology or pathogenesis of associated lesions, particularly those affecting the vascular system. The terminal parietal branches of the abdominal aorta were examined from a colony of dogs homozygous (MPS-I affected) or heterozygous (unaffected carrier) for an IdU mutation that eliminated all enzyme activity, and in affected animals treated with human recombinant IdU. High-resolution computed tomography showed that vascular wall thickenings occurred in affected animals near branch points, and associated with low endothelial shear stress. Histologically these asymmetric 'plaques' entailed extensive intimal thickening with disruption of the internal elastic lamina, occluding more than 50% of the vascular lumen in some cases. Immunohistochemistry was used to show that areas of sclerosis contained foamy (GAG laden) macrophages, fibroblasts and smooth muscle cells, with loss of overlying endothelial basement membrane and claudin-5 expression. Lesions contained scattered cells expressing nuclear factor-κβ (p65), increased fibronectin and transforming growth factor β-1 signaling (with nuclear Smad3 accumulation) in comparison to unaffected vessels. Intimal lesion development and morphology was improved by intravenous recombinant enzyme treatment, particularly with immune tolerance to this exogenous protein. The progressive sclerotic vasculopathy of MPS-I shares some morphological and molecular similarities to atherosclerosis, including formation in areas of low shear stress near branch points, and can be reduced or inhibited by intravenous administration of recombinant IdU
Analisis Finansial Dan Sensitivitas Usaha Kecil Menengah Dodol Coklat
This research was purposed to determine financial aspects of chocolate dodol home industry. The result of investment feasibility are reasonable to continue (NPV>0, Net B/C >1,IRR> 22% discount rate and raw\u27s material (cocoa beans) as many as 10%-50% and the fuel as many as 15%-90 PP0, Net B/C >1,IRR> 22% discount rate and PP< 5 years of economical\u27s age)
AHP based decision-making in concept selection of keyless grill locking system
Selection of appropriate unique keyless grill locking
system concept which complies with customer and technical
requirements is one of the complicated decision making problem. In order to solve this problem, an idea selection based on the application of Analytic Hierarchy Process (AHP) is developed. This technique breaks down the multi-criteria into several levels and computes them using pairwise comparison matrices. The concepts of unique keyless grill locking system were evaluated using four main criteria: cost, quality, performance, and manufacturability. The results of the study indicate that the optimum concept is selected based on the highest score achieved from the overall ranking of each alternative concept
The Outbreak of Covid-19 as an Overmacht Claim in Credit Agreements
This research aims to determine and analyze the law consequences of overmacht in credit agreements due to the Covid-19 Pandemic and as legal remedies for settlement of the credit agreement due to the Covid-19 Pandemic. This research is socio-legal research, a combination research method between doctrinal law research methods and empirical legal research methods. This research was conducted in banking institutions and financing institutions in Ambon City, namely at Bank Mandiri Ambon Branch Office, BCA Ambon Branch Office, Bank Artha Graha Ambon Branch Office, and BFI Limited Company Ambon Branch Office. The types of research data are primary data and secondary data, obtained through literature study and interviews. Based on the results of the research, the Covid-19 Pandemic is a non-natural disaster, so it is categorized as a relative overmacht, so the result of the comparative overmacht law in the credit agreement due to the Covid-19 Pandemic in Ambon City has not changed the risk burden in the sense that the Debtor still fulfills their achievements after the outbreak of Covid - 19 Pandemic is over. The legal effort that can be taken to settle credit agreements due to Covid-19 Pandemic in Ambon City is through credit restructuring in the form of lowering interest rates, extending the period, reducing principal arrears, and reducing interest arrears as determined by the government to be implemented by the bank or financing institutions with debtors
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