Analisis Incremental Cost Dalam Pengambilan Keputusan Pesanan Pada Ud. Sinar Abadi Singaraja Tahun 2014

Penelitian ini bertujuan untuk mengetahui (1) pemisahan biaya semi variabel menjadi biaya variabel dan biaya tetap untuk penentuan contribution margin dalam pengambilan keputusan pesanan pada UD.Sinar Abadi Singaraja tahun 2014 dan (2) penerapan incremental cost dalam pengambilan keputusan pesanan pada UD.Sinar Abadi Singaraja tahun 2014. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subjek penelitian ini adalah UD.Sinar Abadi Singaraja dan objek penelitian ini adalah incremental cost dalam pengambilan keputusan pesanan. Data dikumpulkan dengan metode dokumentasi yang selanjutnya dianalisis dengan metode regresi kuadrat terkecil dan analisis incremental cost. Hasil penelitian menunjukkan bahwa (1) pemisahan biaya semi variabel sebesar Rp. 14.068.700,00 dipisahkan menjadi biaya variabel Rp. 6.826.660,00 dan biaya tetap sebesar Rp.7.242.039,08. (2) penerapan incremental cost menunjukkan bahwa dengan mengeluarkan biaya tambahan sebesar Rp.1.230.234,00 mampu menutup biaya variabel sebesar Rp. 19.404.500,00 dan memberikan tambahan laba bagi Perusahaan sebesar Rp.16.865.266,00, sehingga pesanan khusus yang ditawarkan dapat diterima.Kata Kunci : incremental cost, pengambilan keputusan, batas kontribusi. This research aims to determine (1) the separation of semi-variable cost into variable cost and fixed cost for the determination of contribution margin in decision making orders at UD.Sinar Abadi Singaraja 2014 and (2) the application of the incremental cost in the order of decision making at UD.Sinar Abadi Singaraja 2014. This study used descriptive with quantitative approach. The subjects research is UD.Sinar Abadi Singaraja, and the object research is the incremental cost in the order of decision making. Data collected by the method of documentation and were analyzed by method of least square regression and analysis of the incremental cost. The results showed is (1) that semi-variable cost Rp. 14.068.700,00 divided into variable cost Rp. 6.826.660.92 and fixed cost Rp. 7.242.039,08, (2) the application of the incremental cost the results showed is with the incremental cost Rp.1.230.234,00 were able to close the variable cost Rp. 19.404.500,00, and provide additional income for the company Rp.16.865.266,00, therefore it is still possible for the company to receive another special orders.keyword : incremental cost , making decision , contribution margi

Contributions of the direct supply of belowground seagrass detritus and trapping of suspended organic matter to the sedimentary organic carbon stock in seagrass meadows

Carbon captured by marine living organisms is called blue carbon, and seagrass meadows are a dominant blue carbon sink. However, our knowledge of how seagrass increases sedimentary organic carbon (OC) stocks is limited. We investigated two pathways of OC accumulation: trapping of organic matter in the water column and the direct supply of belowground seagrass detritus. We developed a new type of box corer to facilitate the retrieval of intact cores that preserve the structures of both sediments (including coarse sediments and dead plant structures) and live seagrasses. We measured seagrass density, total OC mass (OCtotal) (live seagrass OC biomass (OCbio) + sedimentary OC mass (OCsed)), and the stable carbon isotope ratio (δ13C) of OCsed and its potential OC sources at Thalassia hemprichii dominated back-reef and Enhalus acoroides dominated estuarine sites in the tropical Indo-Pacific region. At points with vegetation, OCbio accounted for 25 % and OCsed for 75 % of OCtotal; this contribution of OCbio to OCtotal is higher than in globally compiled data. Belowground detritus accounted for  ∼  90 % of the OC mass of dead plant structures (&gt; 2 mm in size) (OCdead). At the back-reef site, belowground seagrass biomass, OCdead, and δ13C of OCsed (δ13Csed) were positively correlated with OCsed, indicating that the direct supply of belowground seagrass detritus is a major mechanism of OCsed accumulation. At the estuarine site, aboveground seagrass biomass was positively correlated with OCsed but δ13Csed did not correlate with OCsed, indicating that trapping of suspended OC by seagrass leaves is a major mechanism of OCsed accumulation there. We inferred that the relative importance of these two pathways may depend on the supply (productivity) of belowground biomass. Our results indicate that belowground biomass productivity of seagrass meadows, in addition to their aboveground morphological complexity, is an important factor controlling their OC stock. Consideration of this factor will improve global blue carbon estimates.</p

Interaction of Virstatin with Human Serum Albumin: Spectroscopic Analysis and Molecular Modeling

Virstatin is a small molecule that inhibits Vibrio cholerae virulence regulation, the causative agent for cholera. Here we report the interaction of virstatin with human serum albumin (HSA) using various biophysical methods. The drug binding was monitored using different isomeric forms of HSA (N form ∼pH 7.2, B form ∼pH 9.0 and F form ∼pH 3.5) by absorption and fluorescence spectroscopy. There is a considerable quenching of the intrinsic fluorescence of HSA on binding the drug. The distance (r) between donor (Trp214 in HSA) and acceptor (virstatin), obtained from Forster-type fluorescence resonance energy transfer (FRET), was found to be 3.05 nm. The ITC data revealed that the binding was an enthalpy-driven process and the binding constants Ka for N and B isomers were found to be 6.09×105 M−1 and 4.47×105 M−1, respectively. The conformational changes of HSA due to the interaction with the drug were investigated from circular dichroism (CD) and Fourier Transform Infrared (FTIR) spectroscopy. For 1∶1 molar ratio of the protein and the drug the far-UV CD spectra showed an increase in α- helicity for all the conformers of HSA, and the protein is stabilized against urea and thermal unfolding. Molecular docking studies revealed possible residues involved in the protein-drug interaction and indicated that virstatin binds to Site I (subdomain IIA), also known as the warfarin binding site

Are Self-Presentation Influenced by Friendship-Contingent Self-Esteem and Fear of Missing Out?

One social media platform that is still highly favored by most people in this day and age is Instagram. Instagram users can present themselves in a visual form (eg, pictures and video) and text. Instagram promotes visual use, coupled with editing features which enable Instagram users to present themselves distinctly on social media. Friendship-contingent self-esteem is an important factor in presenting one's behavior in the context of friendly relations. However, there are negative impacts of use of social networking sites, such as lowering self-esteem, which is mediated by the fear of losing or fear of missing out (FoMO). This study aims to analyze the influence of friendship-contingent self-esteem and fear of missing out on self-presentation of Instagram users. Participants of this study were 326 male and female Instagram users spread across several provinces in Indonesia. This study uses Structural Equation Modeling (SEM) to construct an empirical model of friendship-contingent self-esteem, fear of missing out, and self-presentation which fits the data. Results show adequate goodness of fit, however, the only variable found to influence self-presentation was only fear of missing out. Friendship-contingent self-esteem was found to affect the fear of missing out, while friendship-contingent self-esteem did not affect self-presentation

Impaired Immune Health in Survivors of Diffuse Large B-Cell Lymphoma.

PurposeTherapeutic advances for diffuse large B-cell lymphoma (DLBCL) have led to an increasing number of survivors. Both DLBCL and its treatments perturb the immune system, yet little is known about immune health during extended survivorship.MethodsIn this retrospective cohort study, we compared 21,690 survivors of DLBCL from the California Cancer Registry (CCR) to survivors of breast, prostate, head and neck, and melanoma cancers. We linked their CCR records to a statewide database documenting hospital, emergency room, and ambulatory surgery visits and investigated the incidence of autoimmune conditions, immune deficiencies, and infections 1-10 years after cancer diagnosis.ResultsWe found elevated incidence rate ratios (IRRs) for many immune-related conditions in survivors of DLBCL compared with other cancer survivors, including significantly and consistently elevated IRRs for viral and fungal pneumonias (up to 10.8-fold), meningitis (up to 5.3-fold), as well as humoral deficiency (up to 17.6-fold) and autoimmune cytopenias (up to 12-fold). IRRs for most conditions remained high even in the late survivorship period (5-10 years after cancer diagnosis). The elevated risks could not be explained by exposure to chemotherapy, stem-cell transplantation, or rituximab, except for IRRs for humoral deficiency, which were consistently higher after the incorporation of rituximab into DLBCL treatments.ConclusionTo our knowledge, this is the largest cohort study with extended follow-up to demonstrate impaired immune health in survivors of DLBCL. The observed persistent, elevated risks for autoimmune diseases, immune deficiencies, and infectious conditions may reflect persistent immune dysregulation caused by lymphoma or treatment and may lead to excess morbidity and mortality during survivorship. Improved understanding of these risks could meaningfully improve long-term care of patients with DLBCL

Heat-Shielding Nanobrick Wall for Carbon Fiber-Reinforced Polymer Composites

Owing to their excellent mechanical properties, carbon fiber-reinforced polymer (CFRP) composites have a broad spectrum of applications in aerospace, civil engineering, automotive, and numerous industrial fields. Despite their many advantages, the inherent lack of thermal stability of the polymer matrix results in the loss of the composite’s mechanical properties when exposed to elevated temperatures. In an effort to provide thermal protection, a multilayer film composed of tris(hydroxymethyl)-aminomethane (THAM)-buffered polyethylenimine (PEI) and vermiculite (VMT) clay was deposited on CFRP composites via layer-by-layer assembly. When subjected to the flame from a butane torch and mechanical loading, the polymer–clay nanobrick wall provides substantial thermal insulation, decreasing the temperature on the backside of the CFRP composites by as much as 100 °C. The PEI-THAM/VMT coating also helps to maintain the storage modulus of the composite and offers significant protection from oxidative degradation, as confirmed by dynamic mechanical analysis and X-ray photoelectron spectroscopy. The performance of this polymer–clay multilayer film provides excellent thermal barrier that can be used to protect advanced composite materials from extreme heat