Penerapan Sunk Cost Dan Differential Cost Terhadap Keputusan Penggantian Aktiva Tetap Pada CV. Excellent Auto Manado

Era modern saat ini telah banyak inovasi yang diciptakan Perusahaan dalam mengembangkan kegiatannya, salah satu diantaranya dengan menggunakan aktiva tetap seperti mesin yang canggih. Tapi dalam penggantian aktiva tetap, Perusahaan harus memperhatikan beberapa biaya seperti sunk cost dan differential cost. Sunk cost adalah biaya yang dalam situasi tertentu tidak dapat diperoleh kembali. Pengeluaran yang telah dilakukan pada masa lalu, semuanya tidak dapat diperoleh kembali. Differential cost adalah biaya masa depan yang dapat dipergunakan dalam pengambilan keputusan pada masing-masing alternatif Perusahaan. Tujuan penelitian ini untuk mengetahui bagaimana Perusahaan menerapkan sunk cost dan differential cost terhadap pengambilan keputusan penggantian aktiva tetap. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dimana metode ini membahas suatu permasalahan secara terperinci dengan cara mengumpulkan data Perusahaan dan mengolah serta menyimpulkan hasil analisis. Hasil penelitian menunjukkan CV. Excellent Auto Manado dapat menerapkan konsep sunk cost dan differential cost dalam pengambilan keputusan. Dengan menerapankan kedua biaya tersebut, Perusahaan dapat meminimalisir biaya yang akan dikeluarkan dalam perbaikan aktiva tetap. Juga bermanfaat untuk menghindari pengeluaran biaya yang dapat merugikan Perusahaan. Sebaiknya manajemen Perusahaan mempertahankan mesin lama karena terdapat selisih yang cukup besar dalam penggantian aktiva tetap. Kata kunci: sunk cost, differential cost, penggantian aktiva teta

Habitat Partitioning by a Riparian Cursorial Spider Guild, and Intraspecific Behaviors of the Wolf Spider Pardosa valens (LYCOSIDAE) and the Stonefly Hydroperla crosbyi (PERLODIDAE)

Members of a guild of cursorial spiders (Pardosa spp. and Alopecosa spp.) spatially segregated among five discrete habitats, from a streamside cobble habitat grading laterally along a successional gradient to the leaf litter zone of a transition or climax riparian forest. Seasonal activity peaked in midsummer for all guild members. Spiders were active diurnally earlier in the streamside habitats, and levels of activity were positively correlated with light intensity. Guild members Pardosa tristis and Pardosa uncata were most different in habitat selection and periods of diurnal activity. Males and females of all guild species differed in their distribution among habitats and over months of collection. Measures of guild species diversity and evenness were variable between habitats, and were largely influenced by the relatively high abundance of one or two guild species, particularly in the streamside habitats

Rat cerebral cortical synaptoneurosomal membranes. Structure and interactions with imidazobenzodiazepine and 1,4-dihydropyridine calcium channel drugs

Small angle x-ray scattering has been used to investigate the structure of synaptoneurosomal (SNM) membranes from rat cerebral cortex. Electron micrographs of the preparation showed SNM with classical synaptic appositions intact, other vesicles, occasional mitochondria, and some myelin. An immunoassay for myelin basic protein placed the myelin content of normal rat SNM at less than 2% by weight of the total membrane present. X-Ray diffraction patterns showed five diffraction orders with a unit cell repeat for the membrane of 71 to 78 A at higher hydration states. At lower hydration, 11 orders appeared; the unit cell repeat was 130 A, indicating that the unit cell contained two membranes. Electron density profiles for the 130-A unit cell were determined; they clearly showed the two opposed asymmetrical membranes of the SNM vesicles. SNM membrane/buffer partition coefficients (Kp) of imidazobenzodiazepine and 1,4-dihydropyridine (DHP) calcium channel drugs were measured; Kp's for DHP drugs were approximately five times higher in rabbit light sarcoplasmic reticulum than in SNM. Ro 15–1788 and the DHP BAY K 8644 bind primarily to the outer monolayer of vesicles of intact SNM membranes. Nonspecific equilibrium binding of Ro 15–1788 occurs mainly in the upper acyl chain of the bilayer in lipid extracts of SNM membrane

Measuring spent fuel assembly multiplication in borated water with a passive neutron albedo reactivity instrument

Abstract The performance of a passive neutron albedo reactivity (PNAR) instrument to measure neutron multiplication of spent nuclear fuel in borated water is investigated as part of an integrated non-destructive assay safeguards system. To measure the PNAR Ratio, which is proportional to the neutron multiplication, the total neutron count rate is measured in high- and low-multiplying environments by the PNAR instrument. The integrated system also contains a load cell and a passive gamma emission tomograph, and as such meets all the recommendations of the IAEA’s recent ASTOR Experts Group report. A virtual spent fuel library for VVER-440 fuel was used in conjunction with MCNP simulations of the PNAR instrument to estimate the measurement uncertainties from (1) variation in the water boron content, (2) assembly positioning in the detector and (3) counting statistics. The estimated aggregate measurement uncertainty on the PNAR Ratio measurement is 0.008, to put this uncertainty in context, the difference in the PNAR Ratio between a fully irradiated assembly and this same assembly when fissile isotopes only absorb neutrons, but do not emit neutrons, is 0.106, a 13-sigma effect. The 1-sigma variation of 0.008 in the PNAR Ratio is estimated to correspond to a 3.2 GWd/tU change in assembly burnup.Peer reviewe

Passive neutron albedo reactivity measurements of spent nuclear fuel

The upcoming disposal of spent nuclear fuel in Finland creates new challenges for nuclear safeguards. Part of the national safeguards concept for geological repositories, developed by STUK — Radiation and Nuclear Safety Authority, is non-destructive assay (NDA) verification of all fuel items before disposal. The proposed verification system is a combination of PGET (Passive Gamma Emission Tomography), PNAR (Passive Neutron Albedo Reactivity) and weight measuring NDA-instruments. PGET takes a pin-level image of the fission products inside of a fuel assembly and PNAR verifies the multiplication of the assembly, a quantity that correlates with the fissile content. PGET is approved by IAEA (International Atomic Energy Agency) for safeguards measurements, but the feasibility of PNAR has not yet been established. A first of its kind PNAR prototype instrument was built in a collaboration coordinated by STUK. This paper concludes the results of the first measurements of spent BWR (Boiling Water Reactor) nuclear fuel with the prototype in July 2019. Based on the measurements, the ability of the PNAR instrument to detect the presence of fissile material in a repeatable manner in a reasonable amount of time was demonstrated. Furthermore, the instrument was able to detect differences in multiplication between partially and fully spent fuel assemblies, and axial differences in multiplication within a single assembly.Peer reviewe

Middleborns disadvantaged? testing birth-order effects on fitness in pre-industrial finns

Parental investment is a limited resource for which offspring compete in order to increase their own survival and reproductive success. However, parents might be selected to influence the outcome of sibling competition through differential investment. While evidence for this is widespread in egg-laying species, whether or not this may also be the case in viviparous species is more difficult to determine. We use pre-industrial Finns as our model system and an equal investment model as our null hypothesis, which predicts that (all else being equal) middleborns should be disadvantaged through competition. We found no overall evidence to suggest that middleborns in a family are disadvantaged in terms of their survival, age at first reproduction or lifetime reproductive success. However, when considering birth-order only among same-sexed siblings, first-, middle-and lastborn sons significantly differed in the number of offspring they were able to rear to adulthood, although there was no similar effect among females. Middleborn sons appeared to produce significantly less offspring than first-or lastborn sons, but they did not significantly differ from lastborn sons in the number of offspring reared to adulthood. Our results thus show that taking sex differences into account is important when modelling birth-order effects. We found clear evidence of firstborn sons being advantaged over other sons in the family, and over firstborn daughters. Therefore, our results suggest that parents invest differentially in their offspring in order to both preferentially favour particular offspring or reduce offspring inequalities arising from sibling competition

Integrated motivational interviewing and cognitive behavioural therapy for people with psychosis and comorbid substance misuse: randomised controlled trial

Objectives To evaluate the effectiveness of integrated motivational interviewing and cognitive behaviour therapy in addition to standard care for patients with psychosis and a co-morbid substance use problem. Design Two-centre, open, rater-blind randomised controlled trial Setting UK Secondary Care Participants 327 patients with clinical diagnoses of schizophrenia, schizophreniform or schizoaffective disorder and DSM-IV diagnoses of drug and/or alcohol dependence or abuse Interventions Participants were randomly allocated to integrated motivational interviewing and cognitive behaviour therapy or standard care. Therapy has two phases. Phase one – “motivation building” – concerns engaging the patient, then exploring and resolving ambivalence for change in substance use. Phase two –“Action” – supports and facilitates change using cognitive behavioural approaches. Up to 26 therapy sessions were delivered over one year. Main outcomes The primary outcome was death from any cause or admission to hospital in the 12 months after therapy. Secondary outcomes were frequency and amount of substance use (Timeline Followback), readiness to change, perceived negative consequences of use, psychotic symptom ratings, number and duration of relapses, global assessment of functioning and deliberate self harm, at 12 and 24 months, with additional Timeline Followback assessments at 6 and 18 months. Analysis was by intention-to-treat with robust treatment effect estimates. Results 327 participants were randomised. 326 (99.7%) were assessed on the primary outcome, 246 (75.2%) on main secondary outcomes at 24 months. Regarding the primary outcome, there was no beneficial treatment effect on hospital admissions/ death during follow-up, with 20.2% (33/163) of controls and 23.3% (38/163) of the therapy group deceased or admitted (adjusted odds-ratio 1.16; P= 0.579; 95% confidence interval 0.68 to 1.99). For secondary outcomes there was no treatment effect on frequency of substance use or perceived negative consequences, but a statistically significant effect of therapy on amount used per substance-using day (adjusted odds-ratios: (a) for main substance 1.50; P=0.016; 1.08 to 2.09, (b) all substances 1.48; P=0.017; 1.07 to 2.05). There was a statistically significant treatment effect on readiness to change use at 12 months (adjusted odds-ratio 2.05; P=0.004; 1.26 to 3.31), not maintained at 24 months. There were no treatment effects on assessed clinical outcomes. Conclusions Integrated motivational interviewing and cognitive behaviour therapy for people with psychosis and substance misuse does not improve outcome in terms of hospitalisation, symptom outcomes or functioning. It does result in a reduction in amount of substance use which is maintained over the year’s follow up. Trial registration Current Controlled Trials: ISRCTN1440448

Migratory Urge and Gill Na(+),K(+)-ATPase Activity of Hatchery-Reared Atlantic Salmon Smolts from the Dennys and Penobscot River Stocks, Maine

Hatchery-reared Atlantic salmon Salmo salar smolts produced from captive-reared Dennys River and sea-run Penobscot River broodstock are released into their source rivers in Maine. The adult return rate of Dennys smolts is comparatively low, and disparity in smolt quality between stocks resulting from genetic or broodstock rearing effects is plausible. Smolt behavior and physiology were assessed during sequential 14-d trials conducted in seminatural annular tanks with circular flow. Migratory urge\u27\u27 (downstream movement) was monitored remotely using passive integrated transponder tags, and gill Na(+),K(+)-ATPase activity was measured at the beginning and end of the trials to provide an index of smolt development. The migratory urge of both stocks was low in early April, increased 20-fold through late May, and declined by the end of June. The frequency and seasonal distribution of downstream movement were independent of stock. In March and April, initial gill Na(+),K(+)-ATPase activities of Penobscot River smolts were lower than those of Dennys River smolts. For these trials, however, Penobscot River smolts increased enzyme activity after exposure to the tank, whereas Dennys River smolts did not, resulting in similar activities between stocks at the end of all trials. There was no clear relationship between migratory urge and gill Na(+),K(+)-ATPase activity. Gill Na(+),K(+)-ATPase activity of both stocks increased in advance of migratory urge and then declined while migratory urge was increasing. Maximum movement was observed from 2 h after sunset through 1 h after sunrise but varied seasonally. Dennys River smolts were slightly more nocturnal than Penobscot River smolts. These data suggest that Dennys and Penobscot River stocks are not markedly different in either physiological or behavioral expression of smolting