The Application of Activity Based Costing Are: Elimination in the Calculation of Cost of Production PT Semen Tonasa (Persero), Pangkep Regency

Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC) and Portland cement (PPC) Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity

The Implementation of PSAK 102 for Murabahah Financing; Case Study in Sulselbar Syariah Bank Makassar

This study aims to know the implementation of Murabahahh financing inSulselbar Syariah Bank Makassar and the conformity of its implementation to PSAKNo. 102. This study used descriptive comporative method to describe and indicatethe condition deeply the implementation of Murabahahh financing in PT BankSulselbar Syariah Makassar. The result of this research indicated that theimplementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassarhas been suitable with PSAK 102 which sale and purchase agreement with the sellingprice of goods at cost plus an agreed profit which the seller must disclose theacquisition cost of the item to the buye

Assessing Antiangiogenic Therapy Response by DCE-MRI: Development of a Physiology Driven Multi-Compartment Model Using Population Pharmacometrics

Dynamic contrast enhanced (DCE-) MRI is commonly applied for the monitoring of antiangiogenic therapy in oncology. Established pharmacokinetic (PK) analysis methods of DCE-MRI data do not sufficiently reflect the complex anatomical and physiological constituents of the analyzed tissue. Hence, accepted endpoints such as Ktrans reflect an unknown multitude of local and global physiological effects often rendering an understanding of specific local drug effects impossible. In this work a novel multi-compartment PK model is presented, which for the first time allows the separation of local and systemic physiological effects. DCE-MRI data sets from multiple, simultaneously acquired tissues, i.e. spinal muscle, liver and tumor tissue, of hepatocellular carcinoma (HCC) bearing rats were applied for model development. The full Markov chain Monte Carlo (MCMC) Bayesian analysis method was applied for model parameter estimation and model selection was based on histological and anatomical considerations and numerical criteria. A population PK model (MTL3 model) consisting of 3 measured and 6 latent (unobserved) compartments was selected based on Bayesian chain plots, conditional weighted residuals, objective function values, standard errors of model parameters and the deviance information criterion. Covariate model building, which was based on the histology of tumor tissue, demonstrated that the MTL3 model was able to identify and separate tumor specific, i.e. local, and systemic, i.e. global, effects in the DCE-MRI data. The findings confirm the feasibility to develop physiology driven multi-compartment PK models from DCE-MRI data. The presented MTL3 model allowed the separation of a local, tumor specific therapy effect and thus has the potential for identification and specification of effectors of vascular and tissue physiology in antiangiogenic therapy monitoring

Plasma amyloid concentration in Alzheimer's disease: performance of a high-throughput amyloid assay in distinguishing Alzheimer's disease cases from controls

BACKGROUND: Collection of cerebrospinal fluid (CSF) for measurement of amyloid-β (Aβ) species is a gold standard in Alzheimer's disease (AD) diagnosis, but has risks. Thus, establishing a low-risk blood Aβ test with high AD sensitivity and specificity is of outmost interest. OBJECTIVE: We evaluated the ability of a commercially available plasma Aβ assay to distinguish AD patients from biomarker-healthy controls. METHOD: In a case-control design, we examined plasma samples from 44 AD patients (A + N+) and 49 controls (A-N-) from a memory clinic. AD was diagnosed using a combination of neuropsychological examination, CSF biomarker analysis and brain imaging. Total Aβ40 and total Aβ42 in plasma were measured through enzyme-linked immunosorbent assay (ELISA) technology using ABtest40 and ABtest42 test kits (Araclon Biotech Ltd.). Receiver operating characteristic (ROC) analyses with outcome AD were performed, and sensitivity and specificity were calculated. RESULTS: Plasma Aβ42/40 was weakly positively correlated with CSF Aβ42/40 (Spearman's rho 0.22; p = 0.037). Plasma Aβ42/40 alone was not able to statistically significantly distinguish between AD patients and controls (AUC 0.58; 95% CI 0.46, 0.70). At a cut-point of 0.076 maximizing sensitivity and specificity, plasma Aβ42/40 had a sensitivity of 61.2% and a specificity of 63.6%. CONCLUSION: In this sample, the high-throughput blood Aβ assay was not able to distinguish well between AD patients and controls. Whether or not the assay may be useful in large-scale epidemiological settings remains to be seen

Weiss Oscillations in Surface Acoustic Wave Propagation

The interaction of a surface acoustic wave (SAW) with a a two-dimensional electron gas in a periodic electric potential and a classical magnetic field is considered. We calculate the attenuation of the SAW and its velocity change and show that these quantities exhibit Weiss oscillations.Comment: 4 pages REVTEX, 2 figures included as eps file

Planar cyclotron motion in unidirectional superlattices defined by strong magnetic and electric fields: Traces of classical orbits in the energy spectrum

We compare the quantum and the classical description of the two-dimensional motion of electrons subjected to a perpendicular magnetic field and a one-dimensional lateral superlattice defined by spatially periodic magnetic and electric fields of large amplitudes. We explain in detail the complicated energy spectra, consisting of superimposed branches of strong and of weak dispersion, by the correspondence between the respective eigenstates and the ``channeled'' and ``drifting'' orbits of the classical description.Comment: 11 pages, 11 figures, to appear in Physical Review

Magnetoresistance of a two-dimensional electron gas with spatially periodic lateral modulations: Exact consequences of Boltzmann's equation

On the basis of Boltzmann's equation, and including anisotropic scattering in the collision operator, we investigate the effect of one-dimensional superlattices on two-dimensional electron systems. In addition to superlattices defined by static electric and magnetic fields, we consider mobility superlattices describing a spatially modulated density of scattering centers. We prove that magnetic and electric superlattices in $x$-direction affect only the resistivity component $\rho_{xx}$ if the mobility is homogeneous, whereas a mobility lattice in $x$-direction in the absence of electric and magnetic modulations affects only $\rho_{yy}$. Solving Boltzmann's equation numerically, we calculate the positive magnetoresistance in weak magnetic fields and the Weiss oscillations in stronger fields within a unified approach.Comment: submitted to PR