Does Maturity Signals High Risk and High Return?

The objective of this study is to examine the interaction between firm maturity and firm growth opportunities over risk and its impact on returns. This study uses 135 firms listed in Indonesia Stock Exchange during 2010 to 2016 as sample which gives 945 as total observed data. This study conducts path analysis in term for hypothesis testing and finds that firm maturity has significant role to increase the risk which gives impact on increasing the returns. In context of Indonesian firms, the findings imply that mature firms will have higher risk and higher returns

Complement protein levels in plasma astrocyte-derived exosomes are abnormal in conversion from mild cognitive impairment to Alzheimer's disease dementia.

IntroductionLevels of complement proteins (CPs) in plasma astrocyte-derived exosomes (ADEs) that are abnormal in Alzheimer's disease (AD) have not been assessed in mild cognitive impairment (MCI).MethodsParticipants (n = 20 per group) had either MCI converting to dementia within 3 years (MCIC), MCI remaining stable over 3 years (MCIS), Alzheimer's disease, or were controls. CPs of ADEs isolated from plasmas by anti-human glutamine aspartate transporter antibody absorption were quantified by ELISAs.ResultsADE levels of C1q and C4b of the classical pathway, factor D and fragment Bb of the alternative pathway, and C5b, C3b, and C5b-C9 of both pathways were significantly higher in patients with MCIC than those with MCIS. ADE levels of inhibitory CPs decay-accelerating factor, CD46, CD59, and type 1 complement receptor were significantly lower in patients with MCIC than those with MCIS.DiscussionADE CPs are components of neurotoxic neuroinflammation that may be predictive biomarkers of MCI conversion to Alzheimer's disease

Ipteks Penghitungan Harga Transfer Dan Harga Jual Pada Rumah Makan Khopinos

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit

Ipteks Penerapan Metode Penentuan Harga Jual Normal Dalam Penentuan Harga Jual Jasa (Studi Kasus Pada USAha Photocopy Gloria Manado)

The role of information technology and competition for the recent era is main trigger for rapid growth of business. In order to win the competition, most of business unit especially for the small medium enterprise their selling price (product or service) as it is the main key to estimate the target profit. The business of photocopy is the simple business with rapid turn over but require high investments. This business have growing fast in Manado City, North Sulawesi. The main problem of this business for Manado City is lower skill of managerial for each owners. Based on method to estimate selling price on photocopy business then return on investment provide better information to establish the service selling price

State Defiance of Bankruptcy Law

Bankruptcy is the principal device by which failing businesses and financially-troubled families get one last chance to reorganize their affairs back to financial health. It is also the graveyard for business failures, the place where we bury dead corporations and divide their remaining assets among their surviving creditors. In the last decade, the bankruptcy system has given seven million middle-class families a way to start over-an opportunity to save their homes from foreclosure, rid themselves of overwhelming debts, and reintegrate themselves into the workforce as productive citizens. It has also been the way that 10,000 corporations have restructured their way from failure to health, avoiding the disruptive costs of dissolution and liquidation and instead preserving jobs, stabilizing community tax bases, and fueling the longest period of economic expansion in United States history. Another 100,000 less fortunate corporations have had their funerals in bankruptcy, as their creditors have divided their assets and facilitated the redistribution of capital and labor resources that must accompany liquidation. Bankruptcy is the safety valve in America\u27s capitalist system: technical and arcane, but so important. For the last 100 years, bankruptcy has functioned efficiently, providing a vital lubricant at the rough edges of the American economy. We do not expect individuals to live life without hope and force them into the underground economy to avoid a mountain of debt. Nor do we discourage entrepreneurs from starting new ventures by holding them personally liable if that corporate venture fails. Instead, we give each individual and business person a fair chance to start over. This second chance breeds innovation and risk taking that puts the United States at the cutting edge of technological and scientific development. When our corporations experience liquidity problems, we do not allow lenders to shut them down and break them up. Rather, we permit sick businesses to file under chapter 11 to provide a breathing spell to rehabilitate themselves; if rehabilitation cannot be accomplished, we provide a forum for liquidation of the businesses for the collective good of all creditors

Identifikasi Faktor-Faktor Penumpukan Realisasi Anggaran Belanja Di Akhir Tahun (Studi Kasus Pada Balai Penelitian Dan Pengembangan Lingkungan Hidup Dan Kehutanan Manado)

. Implementation of the budget is a very important stage in the realization of government programs that have been organized in the National budget. The implementation sometime found difficulties, including the realization of the budget tends to be low in the early years and accumulated at the end of the year. According to Rusqiayati (2014), ideally the realization of the government\u27s budget follows the "S-curve" which is tends to be stable at the beginning of the year, then increased in the mid and stabilized towards the end of the fiscal year. This research aims to identify factors that causing the accumutaed of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado. This study is a qualitative case study. The key informants in this research are officers or employees directly involved in financial management, such as the Budget Authority (KPA), Committing Officer (CO), official signing of Warrant Pay (PPSPM), Treasurer, Assistant Treasurer, and Executive Technical Officer ( PTK).The results showed that factors that causing the accumulated of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado were budget planning, budget execution, procurement of goods/services, and human resources