On the minimal travel time needed to collect n items on a circle

Consider n items located randomly on a circle of length 1. The locations of the items are assumed to be independent and uniformly distributed on [0,1). A picker starts at point 0 and has to collect all n items by moving along the circle at unit speed in either direction. In this paper we study the minimal travel time of the picker. We obtain upper bounds and analyze the exact travel time distribution. Further, we derive closed-form limiting results when n tends to infinity. We determine the behavior of the limiting distribution in a positive neighborhood of zero. The limiting random variable is closely related to exponential functionals associated with a Poisson process. These functionals occur in many areas and have been intensively studied in recent literature

THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY

The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS). This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions

Audit Tenure and Investor's Perception on Audit Quality Before and After Implementation of The SA 240

Rampant cases of fraud in financial reporting raises questions about the independence and quality of the audit. Some parties claimed that audit quality may increase in line with a longer time of audit engagement. However, others believe that audit quality is getting worse by the longer time of audit engagement because it may reduce the independence. The financial statements resulting from a quality audit process is important because the information will be used by investors in making economic decisions. The present study aims to see the influence of public accountant audit tenure and public accounting firm audit tenure toward the perception of investors about the quality of audit as reflected from the earning response coefficient. This study also aims to find out the difference in influence of audit tenure on the perception of audit quality before and after implementation of the SA 240. This study was conducted by using multiple regression analysis on manufacturing companies listed in the Indonesia Stock Exchange in 2012 and 2013. The results of the study cannot prove the influence of public accountant audit engagement toward the audit quality perception. However, the result of this study proves that company profits that are audited by longer time audit engagement actually have a negative effect on investors' perception on the quality of audit. The study also proves that the public accountant engagement during the period of implementation of the SA 240 has a significant negative effect, but there is no significant effect on the period before the SA 240 implementation. The implication of this study is that the rules of the audit engagement should be reassessed to determine the appropriate time length of the audit engagement in order to improve the audit quality, thereby reducing the capital cost and does not create any false rotation. Keywords: Audit Tenure, Audit Quality and Earning Response coefficien

Evaluasi Sistem Informasi Persediaan Pada CV. Sarana Telemaxindo

Evaluation objectives of inventory information systems at CV. Facilities Telemaxindo was to evaluate the weaknesses of the implementation of internal control, as well as estimating and assessing possible risks that might arise. The research method used is literature study of reference books in the library, and field study consisted of observation, interviews with relevant parties, creating check lists, check the inventory information systems documentation, and testing of inventory application systems. The results are findings of control weaknesses in the implementation of security management, operational management control, boundary control, input control, and output control on the present inventory information system. These weaknesses could pose a risk and if not dealt soon it could hurt the company. The resulting conclusion of the security management control, boundary control, control input, and output control is not running well so that it needs to be improved in accordance with the recommendations, while operational management control has been running fairly well

Pengaruh Financial Distress dan Corporate Governance Terhadap Kecepatan Publikasi Laporan Keuangan

Tujuan penelitian ini adalah untuk mengetahui apakah financial distress dan good corporate governance berpengaruh terhadap kecepatan publikasi laporan keuangan pada industri pariwisata di masa pandemi covid-19. Penelitian menggunakan data sekunder dengan memanfaatkan data dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, dan Singapore Exchanges tahun 2020 dan 2021. Sampel penelitian ditentukan dengan purposive sampling yang terdiri dari 26 perusahaan di Indonesia, 13 perusahaan di Malaysia, dan 17 perusahaan di Singapura. Hasil penelitian menunjukkan bahwa financial distress dapat memengaruhi kecepatan publikasi laporan keuangan di perusahaan Malaysia, sedangkan pada negara Indonesia dan Singapura menunjukkan bahwa financial distress tidak memengaruhi kecepatan publikasi laporan keuangan. Kemudian, good corporate governance tidak memengaruhi kecepatan publikasi laporan keuangan pada perusahaan yang ada di negara Indonesia, Malaysia, dan Singapura

Analisis Studi Kelayakan Bisnis Usaha Ikan Hias Lokal Khas Bangka Belitung Di Wilayah Kota Pangkalpinang (Tahun2020-2021)

ABSTRAK Tujuan dari kegiatan penelitian ini adalah (1) untuk mengetahui kelayakan usaha usaha ikan hias lokal khas Bangka Belitung di wilayah kota Pangkalpinang. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan metode studi kasus, yaitu menggambarkan dan menggambarkan kondisi yang ada di lokasi penelitian pada saat observasi dilanjutkan dengan menganalisis permasalahan yang dihadapi dengan menggunakan analisis kelayakan usaha termasuk net present value (NPV). , Average rate of return (ARR), payback period (PP) dan profitabilitas index (PI) serta untuk melihat perkembangan strategi bisnis ikan hias lokal ini dengan menggunakan analisis SWOT dan melihat permintaan dan penawaran pasar, serta bauran pemasaran . Usaha ikan hias lokal yang dikaji berdasarkan hasil metode perhitungan NPV sebesar Rp34.165.964, hasil metode perhitungan ARR sebesar 92%, dan hasil metode perhitungan PP mampu mengembalikan modal selama 8 bulan, maka metode perhitungan PI sebesar 2,36. Bisnis ini sangat layak untuk dijalankan. Kata kunci : studi kelayakan usaha, ikan hias lokal. ABSTRACT The objectivesofthisresearchactivityare (1)todetermine thebusinessfeasibilityofalocalornamentalfishbusinesstypical of BangkaBelitunginthePangkalpinangcity area.Themethodused in thisstudyis a qualitative descriptivemethodwith a casestudy method, whichdescribesand describestheconditionsthatexisted at the researchlocation atthe time of observation followed by analyzing problemsencountered using business feasibility analysisincluding netpresentvalue(NPV),Averagerate of return (ARR),paybackperiod(PP)andprofitabilityindex(PI)andtosee the developmentofthislocal ornamentalfishbusinessstrategy by using SWOTanalysisandlookingatmarketdemandandsupply, as well asthe marketing mix.The local ornamentalfish businessstudied was based ontheresults of theNPV calculationmethod ofRp.34,165,964,theresultsoftheARRcalculationmethodof92%,and the results ofthe PPcalculation methodbeingable toreturncapital for8months, thenthePI calculationmethod of 2.36. Thisbusiness is very feasible torun. Keywords :business feasibility study,localornamentalfish

Hubungan Pendapatan Keluarga Dengan Kejadian Obesitas Pada Anak Sekolah Dasar Dikota Manado

: Obesity is an increase in body fat due more less. Obesitas positive energy balance, as a result of an imbalance between energy intake with energy output, resulting in excess energy is stored as fat tissue This study aimed to analyze the relationship of family income to the incidence of obesity in primary school children in Manado city with analytical survey method using a control sample of 136 Case design using chi-square test (x2), at the 95% significance level (α 0.05). Results showed that there is a relationship between family income to the incidence of obesity in elementary school children in the city of Manado. Conclusion results showed that most of the students in the case group (obesity) is the category of high-income families. Similarly, students in the control group (not obese) are mostly located in the category of low income families. Families with children who have high incomes have 3 times the risk of being obese.Suggestions provide information about obesity and obesity further planning on Scaling back monitoring the nutritional status of children especially elementary school students to monitor the growth and development of nutritional status

Analisa Riwayat Orang Tua Sebagai Faktor Resiko Obesitas Pada Anak SD Di Kota Manado

: Obesity is generally defined as an illness experienced by a person when the calories he ate far more than the calories burned Obesity can also be accompanied by a state of insulin resistance, which in turn will lead to the occurrence of diabetes mellitus This study aims to analyze the history of the parents as a risk factor obesity in elementary school children in the city of Manado with analytical survey method using a cross sectional design (cross-sectional) 136 samples using the chi-square test (x2), at the 95% significance level (α 0.05). Results showed that there is a relationship between parental history obese with obesity in elementary school children in the city of Manado conclusion obesity prevalence in primary school children in the city of Manado in 2013 were 44 males (32.4%) and 24 women (17.6%) prevalence obesity in the elderly respondents in 2013 was the father of 27 people (19.9%) and 31 women (22.8%) History of the parents is a risk factor for obesity in primary school children in the city of Manado advice provides information about obesity and more planning Scaling back about obesita monitoring the nutritional status of school children, especially elementary students to monitor the growth and development of nutritional status