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1

Dinsdale, Paul. "Profit and loss." Nursing Standard 15, no. 7 (November 2000): 13. http://dx.doi.org/10.7748/ns.15.7.13.s29.

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2

McCarthy, Nicola. "Profit and loss." Nature Reviews Cancer 4, no. 6 (June 2004): 420. http://dx.doi.org/10.1038/nrc1375.

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3

Basu, Ellen Oxfeld. "Profit, Loss, and Fate." Modern China 17, no. 2 (April 1991): 227–59. http://dx.doi.org/10.1177/009770049101700203.

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4

Roberts, D. "Profit and loss account." BMJ 303, no. 6816 (December 14, 1991): 1549. http://dx.doi.org/10.1136/bmj.303.6816.1549-a.

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5

Mansour, Walid, Mohamed Ben Abdelhamid, and Almas Heshmati. "Recursive profit-and-loss sharing." Journal of Risk 17, no. 6 (August 2015): 21–50. http://dx.doi.org/10.21314/jor.2015.309.

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6

Farahat, Amr, and Georgia Perakis. "Profit loss in differentiated oligopolies." Operations Research Letters 37, no. 1 (January 2009): 43–46. http://dx.doi.org/10.1016/j.orl.2008.08.004.

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7

Tsitsiklis, John N., and Yunjian Xu. "Profit loss in Cournot oligopolies." Operations Research Letters 41, no. 4 (July 2013): 415–20. http://dx.doi.org/10.1016/j.orl.2013.04.012.

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8

Blaxter, J. H. S. "Net profit or net loss?" Nature 371, no. 6497 (October 1994): 483. http://dx.doi.org/10.1038/371483a0.

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9

Garcia-Guinea, Javier, and Matthew Harffy. "Mercury mining: profit or loss?" Nature 390, no. 6656 (November 1997): 112–13. http://dx.doi.org/10.1038/36432.

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10

Trottier, Y. "BIOMEDICINE: Huntingtin--Profit and Loss." Science 293, no. 5529 (July 20, 2001): 445–46. http://dx.doi.org/10.1126/science.1063429.

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11

Balakrishnan, Karthik, Eli Bartov, and Lucile Faurel. "Post loss/profit announcement drift." Journal of Accounting and Economics 50, no. 1 (May 2010): 20–41. http://dx.doi.org/10.1016/j.jacceco.2009.12.002.

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12

Bendjilali, Boualem, and Farid B. Taher. "A Zero Efficiency Loss Monopolist." American Journal of Islam and Society 7, no. 2 (September 1, 1990): 219–32. http://dx.doi.org/10.35632/ajis.v7i2.2792.

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AbstractIn an blamic environment, the behavior of a single seller is differentfrom that of a pure monopolist. His ultimate objective is not to maximizeprofit but b please Allah. Profit is only one of his motives. Therefore, heis expected to be ready to sacrifice part of his profits for the social goodif and when the social priorities so require. This brief study seeks first toformulate this problem in its deterministic setting and to derive the optimaUynecessary conditions. Second, it examines the case of a family of utilitiesof the Cobb-Douglas form.IntroductionThe tern monopoly has commonly been used in microeconomic literatureto describe she market condition of a slngle seller (the only supplier) whobehaves in such a way as to maximize profits. As a profit maximizer, thefm produces less and charges higher prices than would be the case underperfect competition. Such behavior by the profit maximizing firm has severaladverse impacts: first, it imposes a social-welfare loss (or efficiency loss)by producing a P>MC; second, it redistributes income from consumers toshareholders of the monopolist firm; third, it misallocates resources throughthe restriction of output. In addition, one may thinle of social costs of resourcesused by a monopofist firm for the protection and utenance of its marketpower through nonprice competition practices, such ai defensive advertisingand non-necessary prdduct differentiation.In reality , the existence of such social costs calls for government ...
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13

Yahya, Muchlis, and Edy Yusuf Agunggunanto. "TEORI BAGI HASIL (PROFIT AND LOSS SHARING) DAN PERBBANKAN SYARIAH DALAM EKONOMI SYARIAH." JURNAL DINAMIKA EKONOMI PEMBANGUNAN 1, no. 1 (February 8, 2012): 65. http://dx.doi.org/10.14710/jdep.1.1.65-73.

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Profit sharing (Mudharabah) is a monetary instrument of Islamic finance as interest is a monetaryinstrument of conventional economics. Both have extreme one another paradigm. Results have a theoreticalbasis for the profit and loss sharing (PLS). PLS theory was built as a new offer on the outside of the systemwhich tend not to reflect the interest of justice (injustice / dzalim) due to discrimination against the sharingof risks and profits for economic actors. Profit-loss sharing means profits and or losses that may arise fromeconomic activities / business borne together. In the instrument for the results are not fixed and there is a certainreturns as interest, but do profit and loss sharing based on the real productivity of the product. Therefore thesystem to better reflect the outcome of justice. Profit sharing as a monetary instrument has been frequentlyapplied in studies of Islamic economics, both from the supply side (financing) or the supply side economicsand/or demand-side economics.
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14

Cipta, Hendra. "PERKEMBANGAN TRANSAKSI MUDHARABAH DI PERBANKAN SYARIAH." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 1 (June 30, 2017): 171–95. http://dx.doi.org/10.32923/asy.v2i1.597.

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Mudaraba is a joint venture agreement between two parties, where the first party provides the entire capital is called shahibul mall and the second as the manager of the capital called mudharib. In other words, mudaraba is a term for the act of a person who entrusts his property to others to merchantability and split the profits for the two based on their agreement while losses to be borne by the property owner. Mudaraba concept was applied by sharia banks on savings accounts products, general investment accounts through deposits, special investment accounts, financing with the principle of profit sharing and mudaraba sukuk.Mudaraba as a principle of profit sharing is still practiced by Islamic banks in Indonesia with revenue sharing not lead to a profit and loss sharing. Here we can see that Islamic banks are still not ready to share profits and losses with the customer, but every effort will face profit and loss. However, we hope that in the future Islamic banks could apply the concepts of profit and loss sharing.
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15

Blattberg, Robert C., and Edward I. George. "Estimation under Profit-Driven Loss Functions." Journal of Business & Economic Statistics 10, no. 4 (October 1992): 437. http://dx.doi.org/10.2307/1391819.

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16

Müllerová, Libuše. "Accounting Profit/Loss and Tax Base." Český finanční a účetní časopis 2008, no. 2 (June 1, 2008): 91–95. http://dx.doi.org/10.18267/j.cfuc.274.

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17

Thompson, Peter, Hayden Luo, and Kevin Fergusson. "The profit-and-loss attribution test." Journal of Risk Model Validation 11, no. 4 (2017): 37–55. http://dx.doi.org/10.21314/jrmv.2017.180.

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18

Blattberg, Robert C., and Edward I. George. "Estimation Under Profit-Driven Loss Functions." Journal of Business & Economic Statistics 10, no. 4 (October 1992): 437–44. http://dx.doi.org/10.1080/07350015.1992.10509919.

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19

Firman, B. A. J. Gosari, and A. Wahid. "Syirkah of Catfish, Profit or Loss?" IOP Conference Series: Earth and Environmental Science 370 (December 2, 2019): 012074. http://dx.doi.org/10.1088/1755-1315/370/1/012074.

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20

Marley, J. E. "Profit and loss account: Author's reply." BMJ 303, no. 6816 (December 14, 1991): 1549. http://dx.doi.org/10.1136/bmj.303.6816.1549-b.

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21

Wang, Zhao V., Anwarul Ferdous, and Joseph A. Hill. "Cardiomyocyte autophagy: metabolic profit and loss." Heart Failure Reviews 18, no. 5 (September 30, 2012): 585–94. http://dx.doi.org/10.1007/s10741-012-9350-y.

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22

Olubowale, Olumuyiwa, J. Weaver, and B. Harrison. "Profit or loss in endocrine surgery?" European Journal of Surgical Oncology (EJSO) 34, no. 10 (October 2008): 1161. http://dx.doi.org/10.1016/j.ejso.2008.06.038.

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23

Agarwal, Reshu, Mandeep Mittal, and Sarla Pareek. "Loss Profit Estimation Using Temporal Association Rule Mining." International Journal of Business Analytics 3, no. 1 (January 2016): 45–57. http://dx.doi.org/10.4018/ijban.2016010103.

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Temporal association rule mining is a data mining technique in which relationships between items which satisfy certain timing constraints can be discovered. This paper presents the concept of temporal association rules in order to solve the problem of classification of inventories by including time expressions into association rules. Firstly, loss profit of frequent items is calculated by using temporal association rule mining algorithm. Then, the frequent items in particular time-periods are ranked according to descending order of loss profits. The manager can easily recognize most profitable items with the help of ranking found in the paper. An example is illustrated to validate the results.
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24

Faek, Rana M., AfraaSayahAlshammari, KusumYadav, and EbtisamA Hamed. "CLOUD Profit or Loss : Google as Case." International Journal of Innovative Research in Applied Sciences and Engineering 2, no. 3 (September 1, 2018): 279. http://dx.doi.org/10.29027/ijirase.v2.i3.2018.279-282.

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25

Burhanuddin, Chairul Ihsan, and Muhammad Wahyuddin Abdullah. "PROFIT AND LOSS SHARING, RUGI DITANGGUNG SIAPA." AkMen JURNAL ILMIAH 16, no. 4 (December 31, 2019): 594–601. http://dx.doi.org/10.37476/akmen.v16i4.803.

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Profit and Loss Sharing merupakan salah satu isu yang menjadi perdebatan dalam perusahaan ataupun organisasi nirlaba. Pemerintahan, swasta, dan khususnya di perbankan syariah. Dalam jurnal ini akan khusus membahas terkait rekonstruksi bagi hasil dalam membangun kemashlahatan baik dari pihak bank dan pihak nasabah yang akan berakad dengan bank. Serta adanya asimetri informasi kepada pihak nasabah dalam proses pemberian pinjaman/kredit yang seharusnya nasabah memiliki hak penuh atas informasi yang seluas-luasnya dalam proses kredit/pemberian pinjaman dari pihak bank. Bagi hasil tidak hanya membagi keuntungan tapi juga membagi kesulitan atau kerugian. Hal ini tak lepas dari setiap risiko yang ada dalam bisnis ataupun usaha yang dijalankan
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26

Dometrius, Nelson C. "Academic Double-Dipping: Professional Profit or Loss?" PS: Political Science & Politics 41, no. 02 (March 28, 2008): 289–92. http://dx.doi.org/10.1017/s1049096508080438.

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27

Lepkowska, Dorothy. "Profit or loss? The demise of Becta." Fundraising for Schools 2010, no. 115 (September 2010): 14–15. http://dx.doi.org/10.12968/fund.2010.1.115.79273.

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28

Lucas, Anthony. "In‐store trade promotions ‐ profit or loss?" Journal of Consumer Marketing 13, no. 2 (April 1996): 48–50. http://dx.doi.org/10.1108/07363769610115401.

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29

Karman, Jan. "Profit and loss in a stock portfolio." ACM SIGAPL APL Quote Quad 26, no. 3 (March 1996): 8–10. http://dx.doi.org/10.1145/242711.242712.

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30

Zhang, Qiongyuan. "DEVELOPMENT OF A PROFIT AND LOSS MODEL." European Journal of Economics and Management Sciences, no. 3 (2021): 40–49. http://dx.doi.org/10.29013/ejems-21-3-40-49.

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31

Lingenfelter, Jonathan, and Walter E. Block. "In defense of profit-seeking." Journal of Economic and Administrative Sciences 30, no. 1 (May 13, 2014): 53–59. http://dx.doi.org/10.1108/jeas-11-2013-0042.

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Purpose – Profits have a bad press. They are associated in the public mind with greed, avarice, self-seeking. The purpose of this paper is to make the case in behalf of profit-seeking, so as to right the balance of publications on this topic. Design/methodology/approach – The authors undertake an economic analysis of the phenomenon of profit-seeking. The paper explores how profits lead to resource allocation, wealth creation, the promotion of human welfare and well-being. Findings – The paper finds that the system of profit and loss, part and parcel of economic freedom and laissez faire capitalism, does indeed promote wealth. It is the last best chance to fight poverty. Contrary to the views of the economically illiterate, it does not cause inflation or the business cycle nor any other economic malady. Originality/value – We cannot give ourselves good marks as to originality. Adam Smith, Ludwig von Mises and Murray Rothbard beat us to the punch as to the benefits of the profit and loss private property rights system. However, as Friedrich Hayek said each generation must fight these battles in its own context. So, the authors claim value for this paper, since it confronts more modern criticisms, and addresses more recent contexts.
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32

Feng, Zhongwei, and Chunqiao Tan. "Pricing, Green Degree and Coordination Decisions in a Green Supply Chain with Loss Aversion." Mathematics 7, no. 3 (March 6, 2019): 239. http://dx.doi.org/10.3390/math7030239.

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The consumer environmental awareness promotes green manufacturing and the behavioral preferences of members become prevailing in supply chain management. To promote further development of green supply chains, a two-echelon green supply chain with a manufacturer and a retailer is considered, where the manufacturer is loss-averse and the retailer is risk-neutral. We use a Stackelberg game to investigate the impacts of loss aversion and green efficiency coefficient on retail price, wholesale price, green degree, profits of members, and profit of the green supply chain under the assumption that manufacturer’s reference point of loss aversion is equal to the subgame perfect equilibrium partition. It is shown that, in the centralized decision-making setting (CDS), green degree and profit of the green supply chain are higher than those in the decentralized decision-making setting (DDS), while in the decentralized decision-making setting with a loss-averse manufacturer (DDS-LAM) loss aversion of manufacturer further decreases green degree and profit of green supply chain. It is also found that profits of the manufacturer and the retailer decrease with levels of loss aversion of manufacturer. Furthermore, it is also shown that wholesale price and retail price in the three decision-making settings depend on the green efficiency coefficient. Wholesale price and retail price in DDS-LAM are always the lowest (highest) if the green efficiency coefficient is sufficiently high (low). Finally, executing a greening cost-sharing contract can improve chain members’ profits if the retailer shares an appropriate proportion with the loss-averse manufacturer.
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33

Usanti, Trisadini Prasastinah, and Abdul Shomad. "Reconstruction of Financing Agreement Based on the Principle of Profit and Loss in Sharia Banking." Hasanuddin Law Review 1, no. 1 (April 16, 2016): 10. http://dx.doi.org/10.20956/halrev.v1i1.211.

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The main purpose of this paper is to provide an analysis that with the reconstruction of the contract that is based on sharing profits and losses it will form a model contract that has Islamic values, maslahat and justice. In the practice of sharia banking in Indonesia, the financing agreement based on the principle of profit and loss sharing in form standard does not fully reflect the characteristic of the contract. Approach used is legislation approach, conceptual approach and contract approach. Legal materials consist of primary legal materials and secondary legal materials. The study is helpful in practice sharia banking, namely the model of financing contract based on the principle of profit and sharing. Standard contracts in sharia banking serve as a form of legal frame that can be reconstructed. The characteristics of the contract is based on the principle of profit and loss sharing which state is that no one is justified to get a profit without having to bear the business risk.
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34

Usanti, Trisadini Prasastinah, and Abdul Shomad. "Reconstruction of Financing Agreement Based on the Principle of Profit and Loss in Sharia Banking." Hasanuddin Law Review 1, no. 1 (April 16, 2016): 10. http://dx.doi.org/10.20956/halrev.v1n1.211.

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The main purpose of this paper is to provide an analysis that with the reconstruction of the contract that is based on sharing profits and losses it will form a model contract that has Islamic values, maslahat and justice. In the practice of sharia banking in Indonesia, the financing agreement based on the principle of profit and loss sharing in form standard does not fully reflect the characteristic of the contract. Approach used is legislation approach, conceptual approach and contract approach. Legal materials consist of primary legal materials and secondary legal materials. The study is helpful in practice sharia banking, namely the model of financing contract based on the principle of profit and sharing. Standard contracts in sharia banking serve as a form of legal frame that can be reconstructed. The characteristics of the contract is based on the principle of profit and loss sharing which state is that no one is justified to get a profit without having to bear the business risk.
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35

Pentury, Frischilla, Eygner Gerald Talakua, and Tati Ngangun. "KEUNTUNGAN DAN RISIKO USAHA MINI PURSE SEINE DI DESA SATHEAN." PAPALELE (Jurnal Penelitian Sosial Ekonomi Perikanan dan Kelautan) 1, no. 2 (December 31, 2017): 49–57. http://dx.doi.org/10.30598/papalele.2017.1.2.49.

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The low profits of mini purse seine in Sathean Village will have an impact on the business risks being carried out. The new paradigm states that the relationship between risk and profit levels is quadratic; too much risk can lead to the loss and even destruction of a business. Thus, the fisherman of mini purse seine business owners in Sathean Village needs to manage their business risk well to achieve optimum profit for business sustainability. This study aims to assess business profits and business risks. Primary data was collected on 6 fisherman owners of mini purse seine business owners in Sathean Village as respondents, conducted business profit analysis and business risk calculation based on probability density. The results showed that the business profit was Rp 241,608,203/year or Rp 196,551,994 in the peak season, Rp 41.828.721 in the medium season and Rp 3.2227.488 in the less season.In peak and less seasons, these businesses are at risk or have the opportunity to lose, while in the medium season is not risky.
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36

Lin, Yan-Xia, Michael McCrae, and Chandra Gulati. "Loss protection in pairs trading through minimum profit bounds: A cointegration approach." Journal of Applied Mathematics and Decision Sciences 2006 (August 31, 2006): 1–14. http://dx.doi.org/10.1155/jamds/2006/73803.

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Pairs trading is a comparative-value form of statistical arbitrage designed to exploit temporary random departures from equilibrium pricing between two shares. However, the strategy is not riskless. Market events as well as poor statistical modeling and parameter estimation may all erode potential profits. Since conventional loss limiting trading strategies are costly, a preferable situation is to integrate loss limitation within the statistical modeling itself. This paper uses cointegration principles to develop a procedure that embeds a minimum profit condition within a pairs trading strategy. We derive the necessary conditions for such a procedure and then use them to define and implement a five-step procedure for identifying eligible trades. The statistical validity of the procedure is verified through simulation data. Practicality is tested through actual data. The results show that, at reasonable minimum profit levels, the protocol does not greatly reduce trade numbers or absolute profits relative to an unprotected trading strategy.
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37

Usanti, Trisadini Prasastinah, A. Shomad, and Ari Kurniawan. "THE PRINCIPLE OF JUSTICE IN TRANSACTIONS BASED ON PROFIT AND LOSS SHARING IN SHARIA BANKS." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 26, no. 2 (November 11, 2014): 308. http://dx.doi.org/10.22146/jmh.16050.

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In fund raising with mudharabah agreement only contain a clause about sharing profits alone, does not contain a clause about sharing losses because the losses in case the fund will be borne by LPS, and there is no clause about profit sharing or revenue sharing is used. At mudharabah and musharakah financing contain a clause on sharing profits and losses, although there is a clause that does not reflect justice. Dalam penghimpunan dana dengan perjanjian mudharabah hanya memuat klausul tentang berbagi keuntungan saja, tidak memuat klausul tentang berbagi kerugian karena apabila terjadi kerugian maka dana tersebut akan ditanggung oleh LPS, dan tidak ada klausul tentang profit sharing atau revenue sharing yang dipergunakan. Pada pembiayaan mudharabah dan pembiayaan musyarakah memuat klausul tentang berbagi keuntungan dan kerugian, meskipun masih ada klausul yang belum mencerminkan keadilan.
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38

Trune, Dennis R., and Lewis N. Goslin. "University Technology Transfer Programs: A Profit/Loss Analysis." Technological Forecasting and Social Change 57, no. 3 (March 1998): 197–204. http://dx.doi.org/10.1016/s0040-1625(97)00165-0.

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39

CALLEN, JEFFREY L. "A Medieval Controversy About Profit and Loss Allocations." Abacus 23, no. 1 (March 1987): 85–90. http://dx.doi.org/10.1111/j.1467-6281.1987.tb00141.x.

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40

Ma, Lijun. "Loss-averse newsvendor problem with general profit target." International Journal of Information and Decision Sciences 1, no. 2 (2008): 145. http://dx.doi.org/10.1504/ijids.2008.022292.

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41

Bean, N. G., and P. G. Taylor. "Maximal Profit Dimensioning and Tariffing of Loss Networks." Probability in the Engineering and Informational Sciences 9, no. 3 (July 1995): 323–40. http://dx.doi.org/10.1017/s0269964800003909.

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In this paper we present a unified approach to the optimal dimensioning and tariffing of loss networks. In our formulation the optimum is chosen to maximize the profit for the company operating the loss network. We assume that the operating company has the flexibility to determine tariffs and grade of service — although both of these can possibly be subject to regulatory constraints. The fact that the tariffing may affect demand and, hence, the dimensioning makes it essential that the operating company include the tariff/demand trade-off in determining the optimal way to dimension the loss network. A consequence of our formulation is that the optimal tariff structure has a particularly simple form, with the optimal tariff on a particular route separating into a term related to the tariff/demand trade-off on that route and a term that reflects the cost of the circuits used by the route.
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42

DeMaria, Alfred T. "Implying the loss of profit sharing during campaign." Management Report for Nonunion Organizations 20, no. 9 (September 1997): 3–4. http://dx.doi.org/10.1002/mare.4080200907.

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43

Bidabad, Bijan. "Rastin Profit and Loss Sharing ( PLS ) Base System." Journal of Islamic Economics Banking and Finance 9, no. 4 (2013): 32–57. http://dx.doi.org/10.12816/0031374.

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44

Friedman, Jeffrey. "There is no substitute for profit and loss." Society 44, no. 3 (March 2007): 48–53. http://dx.doi.org/10.1007/bf02819941.

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45

Susser, Asher. "Peace with Israel; Jordan’s profit and loss account." Middle Eastern Studies 57, no. 3 (April 16, 2021): 443–55. http://dx.doi.org/10.1080/00263206.2021.1898382.

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46

Heidarpoor, Farzaneh, Samaneh Zare Rafiee, and Somayeh Zare Rafiee. "Drivers of Earnings Management: The Profit and Loss before Earning Management." International Journal of Accounting and Financial Reporting 1, no. 1 (July 8, 2014): 23. http://dx.doi.org/10.5296/ijafr.v4i2.5674.

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This study aims to evaluate the effect of two major drivers including: bad company and also the lower benefit from the profits over the previous year on earnings management process of active companies in the capital markets in Iran. Research time period is 6-year (from 2006 till 2011) and the population is all the listed companies in Tehran Stock Exchange. The sample was obtained by screening method includes 199 company. The results of hypotheses testing using panel data showed the probability of using of discretionary accruals in order to show profitable enterprise increases, when the company has loss before using earning management in Iranian market capital. The results also indicate that when the current company's profit is lower than the previous year's profit, the possibility of using the discretionary accruals increases to show positive changes in profitability. Thus, it can be announced that bad and also lower benefit from last year, are as two major driving of earnings management.
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47

Pakšiová, Renáta. "The Critical Analysis of Profit for its Allocation Decision-Making." Scientific Annals of Economics and Business 64, s1 (December 1, 2017): 41–56. http://dx.doi.org/10.1515/saeb-2017-0039.

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AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors.
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48

Fathurrohman, Mohammad Said. "THE CASE FOR FULLY-FLEDGED PROFIT-LOSS SHARING BANKING." Airlangga International Journal of Islamic Economics and Finance 3, no. 2 (December 14, 2020): 102. http://dx.doi.org/10.20473/aijief.v3i2.23881.

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The original idea of Islamic banking is a two-tier profit-loss sharing banking.However, in practice Islamic banking only implements profit sharing in its funding side, while on the financing side profit sharing only take smaller share than that of fixed return financing, which is predominantly sale-basedfinancing. This paper aims to examine examine the issues in debt-like financing that are commonly used by Islamic banking. There are issues with the shariah validity of these types of financing due to involving multiple contracts. The issues in multiple contracts have economic implications, including risks and value added, which provide economic reasons to validate profit. Analysis on multiple contracts shows some conflict of rights and obligation implied by different contracts which are combined to form murabahah financing and musharakah mutanaqisah. The benefit analysis shows that both salebased financing and interest-paying credit takes profit from buyer for providing benefit of deferred payment. There is no real benefit of sale-based or rent-based financing for customer since Islamic banks never run real trading or rental business. This paper recommends Islamic banking to focus on its core as profit-sharing banking. Finally, this paper discusses some problems facing Islamic banking on the way transforming itself into fully-fledged profit-loss sharing banking and offers ideas to resolve it.
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49

Kilian, Cornelius G. "An investigation of an overlap in penalty calculations: profit commission in reinsurance treaties versus profit commission in binder agreements for underwriting managers." South African Actuarial Journal 20, no. 1 (January 28, 2021): 1–16. http://dx.doi.org/10.4314/saaj.v20i1.1.

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Reinsurance treaties and binder agreements regulate penalty calculations in the event the insurer and underwriting manager is unprofitable and/or profitable. The formulae and different premium terminologies are investigated to calculate loss ratios and whether there is an overlap in sliding scale penalty calculations/formulae relevant to loss ratios of treaties and binder agreements. Treaties and binder agreements generally use sliding scale penalties to calculate reinsurance commission or sharing in the insurer’s profits by an underwriting manager and is in conflict with the Conventional Penalties Act 15 of 1962 of South Africa. The Conventional Penalties Act 15 of 1962 must guide reinsurers and insurers in their profit calculations formulae to prevent any form of sliding scale penalties relevant to loss ratios. It is therefore suggested that a standard template of profit calculations and terminologies should be used in binder agreements to prevent different calculations of loss ratios in the short term insurance landscape. This will guide the Financial Conduct Authority Services (previously the Financial Services Board) to understand loss ratios of affordable short term financial products when compared to loss ratios of other short term financial products in South Africa. Keywords: Reinsurance commission; loss ratio; risk premium; penalties; underwriting manager
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50

Trimulato, Trimulato. "Eksistensi Perbankan Syariah Melalui Dominasi Pembiayaan Profit And Loss Sharing." JPS (Jurnal Perbankan Syariah) 2, no. 1 (April 9, 2021): 29–41. http://dx.doi.org/10.46367/jps.v2i1.287.

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The beginning of the presence of the first Islamic bank in Indonesia was known as a bank with a profit and loss sharing concept. But in reality, profit and loss sharing financing is no longer dominant in Islamic banks, because non-profit sharing financing is more dominant, especially financing with the buying and selling model. The purpose of this research is to determine the development of financing in Islamic banks, as well as to determine the need to dominate profit-sharing financing in Islamic banks. This research is a qualitative descriptive which shows the development of Islamic bank financing products and the need to restore the concept of profit and loss sharing to be dominant in Islamic banks. The results of this study indicate that the growth of period financing is quite good. Then there are three reasons for the need to dominate profit and loss sharing financing in Islamic banks, namely restoring the identity of the Islamic bank as a profit-sharing bank, being the main differentiator between conventional and Islamic banks, and the opportunity to grow the real sector with greater income.
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