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

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

Tips for research recruitment: The views of sexual minority youth

Researchers often experience difficulties recruiting hard-to-reach populations. This is especially so for studies involving those who have been historically stigmatized, such as individuals who challenge heteronormative expectations or people who experience mental ill health. The authors aimed to obtain the views of sexual minority adolescents (n=25) about what encouraged their participation in a research project. The authors used a general inductive approach to analyze interview data. Feedback consisted of 2 main overarching themes: tips and suggestions for future research and appreciate participants’ motivation to get involved in research. Strategies for how recruitment can be optimized for studies involving sexual minority young people are discussed

Preliminary study of Australian Pinot noir wines by colour and volatile analyses, and the Pivot© Profile method using wine professionals

The aim of this preliminary study was to identify potential colour components, volatile and sensory attributes that could discriminate Pinot noir wines from five Australian winegrowing regions (Adelaide Hills, Yarra Valley, Mornington Peninsula, Northern and Southern Tasmania). The sensory analysis consisted of the Pivot© Profile method that was performed by wine professionals. A headspace solid-phase microextraction-gas chromatography-mass spectrometry method was used to quantify multiple volatile compounds, while the Modified Somers method was used for colour characterisation. Analysis of data suggested ethyl decanoate, ethyl 2-methylpropanoate, ethyl 2-methylbutanoate, in addition to decanoic acid as important contributors to the discrimination between regions. Similarly, wine hue, chemical age indices, total anthocyanin, and (%) non-bleachable pigment also discriminated wines between regions. The sensory analysis showed that wines from Mornington Peninsula were associated with the ‘red fruits’ aroma, ‘acidic’, and ‘astringency’ palate descriptors, while those from Adelaide Hills were associated with the ‘brown’ colour attribute. This study indicates regionality is a strong driver of aroma typicity of wine

Evidence of a metabolic memory to early-life dietary restriction in male C57BL/6 mice

<p>Background: Dietary restriction (DR) extends lifespan and induces beneficial metabolic effects in many animals. What is far less clear is whether animals retain a metabolic memory to previous DR exposure, that is, can early-life DR preserve beneficial metabolic effects later in life even after the resumption of ad libitum (AL) feeding. We examined a range of metabolic parameters (body mass, body composition (lean and fat mass), glucose tolerance, fed blood glucose, fasting plasma insulin and insulin-like growth factor 1 (IGF-1), insulin sensitivity) in male C57BL/6 mice dietary switched from DR to AL (DR-AL) at 11 months of age (mid life). The converse switch (AL-DR) was also undertaken at this time. We then compared metabolic parameters of the switched mice to one another and to age-matched mice maintained exclusively on an AL or DR diet from early life (3 months of age) at 1 month, 6 months or 10 months post switch.</p> <p>Results: Male mice dietary switched from AL-DR in mid life adopted the metabolic phenotype of mice exposed to DR from early life, so by the 10-month timepoint the AL-DR mice overlapped significantly with the DR mice in terms of their metabolic phenotype. Those animals switched from DR-AL in mid life showed clear evidence of a glycemic memory, with significantly improved glucose tolerance relative to mice maintained exclusively on AL feeding from early life. This difference in glucose tolerance was still apparent 10 months after the dietary switch, despite body mass, fasting insulin levels and insulin sensitivity all being similar to AL mice at this time.</p> <p>Conclusions: Male C57BL/6 mice retain a long-term glycemic memory of early-life DR, in that glucose tolerance is enhanced in mice switched from DR-AL in mid life, relative to AL mice, even 10 months following the dietary switch. These data therefore indicate that the phenotypic benefits of DR are not completely dissipated following a return to AL feeding. The challenge now is to understand the molecular mechanisms underlying these effects, the time course of these effects and whether similar interventions can confer comparable benefits in humans.</p&gt

Steady-state Pharmacokinetic Comparison of Generic and Branded Formulations of Lamivudine, Stavudine, and Nevirapine in HIV-infected Ugandan Adults

n/

Application of the 50% Hydrazine Solution Method for O-Glycans Release, their Chemical Labeling, and HPLC Separation

Mucins are high molecular mass glycoproteins with oligosaccharides O-bonded to the protein core. β-elimination is the most popular method used for releasing of O-glycans. However to such released glycoforms it is difficult to introduce a label to amplify a signal for oligosaccharide detection