To see the other types of publications on this topic, follow the link: Loss Statement.
Journal articles on the topic 'Loss Statement'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Loss Statement.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Faccia, Alessio, Francesco Manni, and Fabian Capitanio. "Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure." Sustainability 13, no. 16 (2021): 8876. http://dx.doi.org/10.3390/su13168876.
Full textAbstract:
Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of profit and loss and other comprehensive income for the period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance and consistency in financial statements’ drafting and filing. XBRL taxonomies reflect the Income Statement IFRS disclosure requirement in the {310000} and {320000} codifications, respectively. Given the recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims to design and recommend an additional Income Statement to embed structured Environmental, Social, and Governance (ESG) disclosure. A restatement of the IS is organised following an adjusted Value-Added perspective to fit the purpose of sustainability disclosure. The above-mentioned Income Statement should be suitable and adaptable for entities of any size and operating in any industry. This goal can be achieved through customised input weighting. Therefore, this applied research can fill a current financial ESG disclosure gap, ensuring financial statements’ comparability and encouraging additional mandatory disclosures through standardisation. Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement “{330000}—Statement of comprehensive income, profit or loss, by Added Value, ESG based” and a semi-structured “{814000}—Notes—ESG Ratings and Reporting” to better discuss and disclose the assumptions and results of the ESG Statement.
2
Tazkia, Zilzi Zade. "Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL." is The Best [Accounting Information System & Information Technology Business Enterprise] 4, no. 1 (2019): 426–40. http://dx.doi.org/10.34010/aisthebest.v4i1.1831.
Full textAbstract:
This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.
3
Łazarowicz, Edyta. "Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies." Zeszyty Teoretyczne Rachunkowości 2018, no. 97 (153) (2018): 77–98. http://dx.doi.org/10.5604/01.3001.0012.0377.
Full textAbstract:
The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding financial institutions and foreign companies) and to propose some solutions to increase comparability. 21 financial statements for 2016 were analyzed. Two research methods were used: literature review and anal-ysis of the content of financial statements. All companies presented gross profit subtotal, which classified expenses by function in the statement of profit or loss and other comprehensive income (almost 75% of analyzed companies). However, some differences were observed in the calculation of that subtotal. The majority of the companies also presented other subtotals which are not required by IAS 1 – an operating profit subtotal and profit before tax subtotal. Generally all companies classified expenses by nature in the manner prescribed in the Polish Accounting Act. IASB should consider a requirement that companies pre-sent more additional subtotals in the statement of profit or loss and other comprehensive income, and should also prescribe the way of its calculation because many companies in the world (including Poland) present such subtotals. Moreover, in order to increase comparability of this statement, it might be advisable to introduce more detailed regulations concerning classification of expenses by nature and the place of presen-tation of the item Share of result of associates and joint ventures, because as some research indicates there are inconsistencies at the global scale. The findings of this research can be useful for the IASB work on changes in the structure and content of the statement of profit or loss and other comprehensive income to increase its comparability. Moreover, in Poland, previous research concerning the structure and content of the statement of profit or loss and other comprehensive income mainly focused on other comprehensive income rather than profit or loss.
4
Beckett, William S. "Noise Induced Hearing Loss-Evidence Based Statement." Journal of Occupational and Environmental Medicine 45, no. 10 (2003): 1029. http://dx.doi.org/10.1097/01.jom.0000088878.64921.1e.
Full text
5
Zhao, Tong, and Hong Zhang. "Political Connection Loss and Financial Statement Irregularities." Academy of Management Proceedings 2021, no. 1 (2021): 15301. http://dx.doi.org/10.5465/ambpp.2021.15301abstract.
Full text
6
Wisnantiasri, Sila Ninin, Irma Paramita Sofia, Fitriyah Nurhidayah, and Karsam Sunaryo. "Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan." Jurnal Pemberdayaan Masyarakat Madani (JPMM) 2, no. 1 (2018): 63–82. http://dx.doi.org/10.21009/jpmm.002.1.05.
Full textAbstract:
The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding.
 Keywords: Financial statement, Small entrepreneurship, Business analysis
7
Amin, Muhammad Nuryatno, Deliza Henny, and Windhy Puspitasari. "PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN." JURNAL ABDIKARYASAKTI 1, no. 1 (2021): 63. http://dx.doi.org/10.25105/ja.v1i1.8884.
Full textAbstract:
<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity. </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>
8
Alfouzan, Nouf, Annabelle Shaffer, Mindy Lee, Sumaya Habib, and Manabu Nakamura. "Identifying the Factors That Hinder Sustainable Dietary Modification and Successful Weight Loss in Obese Adult." Current Developments in Nutrition 4, Supplement_2 (2020): 1604. http://dx.doi.org/10.1093/cdn/nzaa063_002.
Full textAbstract:
Abstract Objectives The Individualized Diet Improvement Program (iDip) is a year-long, group session-based weight loss program to help participants experiment and discover a sustainable dietary modification. We observed a large difference among participants in weight loss success. The objective is to identify factors that explain the difference in weight loss magnitude among participants. Methods 30 participants (25–70y) enrolled in an ongoing iDip study. A self-reflection survey was designed and administrated at eight months to determine the factors that could account for the differential weight loss outcome. The survey consisted of 19 dietary implementation statements and 19 behavior change statements. A degree of dietary implementation was scored from 0 (Have not tried) to 3 (Well implemented). Difficulty in a behavior change was scored from 0 (Strongly agree) to 4 (Strongly disagree). The survey scores were compared between top and bottom tertile groups in weight loss success. Two-tailed t-test was used for statistical analysis. Results 21 out of 24 remaining participants returned the survey. Mean weight loss of the top, middle, and bottom tertiles (n = 7 each) was −14.8 ± 2.9, −5.2 ± 0.6 and −1.3 ± 0.6 kg (mean ± SEM) at eight months, respectively. The sum of dietary implementation statement scores in the bottom tertile group (14.5 ± 1.2) was significantly lower (P &lt; 0.05) than that of the top tertile group (17.7 ± 1.1). The score of the bottom tertile group was also significantly lower than that of the top tertile group in the following statements: exchanging protein sources for leaner options (2.00 vs.2.86), selecting higher protein and fiber density foods (1.71 vs. 2.43), making meals high in protein and fiber (1.57 vs. 2.29), and finding staple food high in protein and fiber (1.86 vs.2.57). No difference was observed in the sum of behavioral statement scores between the two groups. Only one statement, “it is demotivating when seeing others losing weight”, was found significant among individual behavioral statements (bottom and top tertile groups, 3.1 and 3.7, respectively. Conclusions The survey indicates that the main obstacles to successful weight loss are difficulty in establishing meal routine and selecting foods high in protein and fiber per energy. In addition, lack of success in weight loss is likely to decrease motivation. Funding Sources USDA NIFA; NIBIB NIH (CA).
9
Tarlo, Susan M., André Cartier, and Catherine Lemière. "Work-Related Asthma: A Case-Based Guide." Canadian Respiratory Journal 16, no. 6 (2009): e57-e61. http://dx.doi.org/10.1155/2009/757192.
Full textAbstract:
Work-related asthma is common yet underdiagnosed. It is a significant cause of morbidity and socioeconomic loss. Diagnosis is often difficult, and requires a strong index of suspicion and careful investigation. The Canadian Thoracic Society has endorsed the recent American College of Chest Physicians consensus statement on work-related asthma. The present document illustrates the advised approach to diagnosis and management of work-related asthma using case-based examples of occupational asthma and work-exacerbated asthma. The main statements of advice from the American College of Chest Physicians consensus statement are reproduced with permission.
10
Mbona, Reginald Masimba, and Kong Yusheng. "Financial statement analysis." Asian Journal of Accounting Research 4, no. 2 (2019): 233–45. http://dx.doi.org/10.1108/ajar-05-2019-0037.
Full textAbstract:
Purpose The Chinese Telecoms Industry has been rapidly growing over the years since 2001. An analysis of financial performance of the three giants in this industry is very important. However, it is difficult to know how many ratios can be used best with little information loss. The paper aims to discuss this issue. Design/methodology/approach A total of 18 financial ratios were calculated based on the financial statements for three companies, namely, China Mobile, China Unicom and China Telecom for a period of 17 years. A principal component analysis was run to come up with variables with significance value above 0.5 from each component. Findings At the end, the authors conclude how financial performance can be analysed using 12 ratios instead of the costly analysis of too many ratios that may be complex to interpret. The results also showed that ratios are all related as they come from the same statements, hence, the authors can use a few to represent the rest with limited loss of information. Originality/value This study will help different stakeholders who are interested in the financial performance of each company by giving them a shorter way to analyse performance. It will also assist those who do financial reporting on picking the ratios which matter in reflecting the performance of their companies. The use of PCA gives unbiased ratios that are most significant in assessing performance.
11
Ferina, Veren, and Amrulloh Amrulloh. "Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 2 (2020): 227–36. http://dx.doi.org/10.37641/jiakes.v8i2.381.
Full textAbstract:
The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.
 The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions.
 Key words :Analysis of Financial Performance and Tax Contributions.
12
Grundfast, Kenneth M., and Stephen Epstein. "Comment on the Joint Committee Statement." Otolaryngology–Head and Neck Surgery 113, no. 3 (1995): 188–90. http://dx.doi.org/10.1016/s0194-5998(95)70104-4.
Full textAbstract:
Enclosed in this issue of the BULLETIN is the Joint Committee on Infant Hearing 1994 Position Statement just released for publication. The Joint Committee member organizations that have prepared and approved this position statement include the American Academy of Otolaryngology–Head and Neck Surgery, the American Academy of Audiology, the American Academy of Pediatrics, the American Speech-Language Hearing Association and the Directors of Speech and Hearing Programs in State Health and Welfare Agencies. Here is what you need to know–The 1994 Position Statement: 1. Endorses the goal of universal detection of infants with hearing loss and encourages continuing research and development to improve techniques for detection of and intervention for hearing loss as early as possible. 2. Maintains a role for the indicators (formerly called risk factors) described in the 1990 Position Statement. 3. Identifies indicators associated with delayed or late onset hearing loss and recommends procedures to monitor infants with these indicators. 4. Recognizes the adverse effects of fluctuating conductive hearing loss from persistent or recurring otitis media with effusion (OME) and recommends monitoring infants with OME for hearing loss. 5. Endorses the provision of intervention services in accordance with Part H of the Individuals with Disabilities Education Act (IDEA), Public Law 102–115.
13
Anderson, Neal G. "Irreversible information loss: Fundamental notions and entropy costs." International Journal of Modern Physics: Conference Series 33 (January 2014): 1460354. http://dx.doi.org/10.1142/s2010194514603548.
Full textAbstract:
Landauer's Principle (LP) associates an entropy increase with the irreversible loss of information from a physical system. Clear statement, unambiguous interpretation, and proper application of LP requires precise, mutually consistent, and sufficiently general definitions for a set of interlocking fundamental notions and quantities (entropy, information, irreversibility, erasure). In this work, we critically assess some common definitions and quantities used or implied in statements of LP, and reconsider their definition within an alternative “referential” approach to physical information theory that embodies an overtly relational conception of physical information. We prove an inequality on the entropic cost of irreversible information loss within this context, as well as “referential analogs” of LP and its more general restatement by Bennett. Advantages of the referential approach for establishing fundamental limits on the physical costs of irreversible information loss in communication and computing systems are discussed throughout.
14
Irfani, Dinny, Irawan Irawan, and Nurmala Nurmala. "Analisis Implementasi Aplikasi Accurate Pada PT MCG." Jurnal Ilmiah Esai 12, no. 2 (2018): 133. http://dx.doi.org/10.25181/esai.v12i2.1130.
Full textAbstract:
The purpose of this final report is to analyze the implementation of Accurate application on PT MCG. The data used include the reports produced by the Accurate application that is the income statement of PT MCG, and the output produced by Accurate application. The author uses qualitative methods to provide information about the menus contained in the application Accurate, and the menus in the application Accurate used PT MCG and its function for PT MCG. The Accurate application on PT MCG has deficiencies in the resulting financial reports. The Accurate application used by PT MCG only results in the income statement. The resulting profit and loss statement has not complied with the applicable regulations, since the income statement of PT MCG does not represent costs as one of the components of the income statement of the company. The use of Accurate application on PT MCG has not been optimal in the preparation of the company's financial statements in particular can not display the statement of financial position (balance sheet). The authors suggest that companies use the more comprehensive new version of the Accurate versiter application.
15
Brethauer, Stacy. "ASMBS Position Statement on Preoperative Supervised Weight Loss Requirements." Surgery for Obesity and Related Diseases 7, no. 3 (2011): 257–60. http://dx.doi.org/10.1016/j.soard.2011.03.003.
Full text
16
Stangova, Nora, and Agnesa Vighova. "EVALUATION OF THE ORGANIZATION'S PERFORMANCE IN CONNECTION WITH THE CREATION OF FINANCIAL STATEMENTS." MEST Journal 9, no. 1 (2021): 184–91. http://dx.doi.org/10.12709/mest.09.09.01.21.
Full textAbstract:
The presented article is a summary of theoretical approaches for evaluating the results of the organization in accordance with the reflection of performance and performance measurement, as well as its reporting in financial statements, which are in the sense of Slovak legislation, the final reflection of the organization. The company has its attributes, and all the attributes affect individual indicators of financial analysis and they are the following: production program, the technology used, the complexity of products, participation of nature, technology and man, the composition of products, method and all operate in a three-balance system: cash-flow-balance sheet- profit and loss statements. In this context, it is necessary to monitor the performance in the organization, which has a direct impact on sales and revenues and then on the overall economic result, which is the main indicator of the successful operation of the company. The transformation process indicates the process and transformation of inputs into a process towards its results, and the interconnection of the three-balance system points to the importance of three types of statements, as follows: profit because of management from the profit and loss statement is also a source in the balance sheet, the result from the cash flow statement represents assets in the form of cash in the balance sheet. All three statements provide relevant data for the financial analysis of the organization.
17
Szybowski, Daniel. "THE FINANCIAL STATEMENTS AS THE BASIC SOURCE OF ASSESSMENT OF THE ENTERPRISE. LEGAL AND ECONOMIC ASPECTS." International Journal of Legal Studies ( IJOLS ) 4, no. 2 (2018): 483–504. http://dx.doi.org/10.5604/01.3001.0013.0030.
Full textAbstract:
The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments).It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval.The complete financial statements consist of the following parts: Introduction to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.
18
Risnaningsih, Risnaningsih, Sjheny Tanuwijaya, and Nur Ida Iriani. "IMPROVING TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL STATEMENTS BY USING ACCRUAL METHOD." Management and Economics Journal (MEC-J), no. 1 (August 12, 2018): 171. http://dx.doi.org/10.18860/mec-j.v0i1.5394.
Full textAbstract:
<p>Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.</p>
19
Suwandi, Suwandi, Marsani Asfi, Viona Firlisia, and Sylvia Chandra. "PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (2019): 22. http://dx.doi.org/10.31289/jab.v5i1.2042.
Full textAbstract:
This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
20
Lisowsky, Petro. "Inferring U.S. Tax Liability from Financial Statement Information." Journal of the American Taxation Association 31, no. 1 (2009): 29–63. http://dx.doi.org/10.2308/jata.2009.31.1.29.
Full textAbstract:
Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, Accounting for Income Taxes. Results show that current U.S. tax expense, the tax benefit from stock options, current-year tax cushion accrual, consolidation book-tax differences, and R&D are informative in inferring actual tax, while intraperiod tax allocation is not. Additionally, the sign of pretax book income and the existence of net operating loss carryforwards are useful partitioning variables in estimating actual tax. In general, for every dollar of current U.S. tax expense reported on the financial statements, approximately $0.70 is reported in U.S. tax liability on the tax return. The models are validated using a holdout sample, providing support for the notion that public parties can reliably use these results to estimate a firm's tax position. Additional tests reveal a hierarchy of subsamples that researchers may employ when maximizing the usefulness of tax-related disclosures in inferring U.S. tax liability.
21
Foy, Jane, Alison Macrae, Alex Thom, and Ajay Macharouthu. "Advance statements: survey of patients' views and understanding." Psychiatric Bulletin 31, no. 9 (2007): 339–41. http://dx.doi.org/10.1192/pb.bp.106.013599.
Full textAbstract:
Aims and MethodA survey of patients was undertaken to determine their knowledge and understanding of advance statements (a new addition to Scottish mental health legislation introduced with the Mental Health (Care and Treatment) (Scotland) Act 2003). Few patients have taken up this facility and this study attempts to identify potential explanations.ResultsA minority of the initial 58 participants had heard of advance statements prior to the survey (5 of 58, 8.6%). After issuing information about advance statements, awareness and understanding increased significantly among those who completed the study, with 59% (16 of 27) now understanding the concept. The types of information that patients wished to be documented in an advance statement fell into two broad groups: treatment preferences and statements regarding loss of control and autonomy. Out of 27 participants 19 (70%) stated they would now consider drawing up an advance statement.Clinical ImplicationsA lack of knowledge among patients about the existence of advance statements is highlighted. After a brief intervention, awareness, understanding and interest increased significantly, suggesting that poor uptake could be because of lack of awareness. Most participants would consult mental health professionals when drawing up an advance statement, therefore we have a responsibility to be fully informed about the process.
22
Rifardi, Riri, R. Deni Muhammad Danial, and Dicky Jhoansyah. "Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 1 (2019): 153–59. http://dx.doi.org/10.31539/costing.v3i1.706.
Full textAbstract:
Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss.
 Keywords: Financial Performance, Financial Statements, Common Size Method.
23
Firdaus, Dony Waluya, Satria Putra Pamungkas, and Rio Yunanto. "DESIGN OF PROFIT OR LOSS FINANCIAL STATEMENT ACCOUNTING INFORMATION SYSTEM INTEGRATED DESKTOP AND WEBSITE AT PD. ANUGERAH KIMIA." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 1, no. 2 (2012): 128–47. http://dx.doi.org/10.34010/aisthebest.v1i2.1805.
Full textAbstract:
PD. Anugerah Kimia is located at Bumi Asri Mekar Rahayu Estate Block 5, C10, Bandung. There's when a transaction came PD. Anugerah Kimia only recorded that transaction to the sales book, nothing else. Also when they bought for merchandise inventory and expense in that compagny they only writen in payment book. In the end of a period PD. Anugerah Kimia only make Sales Statement, but not with the cost, expenses statement, and for make a sales statement they use Microsoft Excel Software. That condition can rise a risk accurating of data, and then PD. Anugerah Kimia have a problem with the sales they, they not yet get a significant growth with the customer. Based of that problem, then writer take a little "Loss-Profit Financial Statement Accounting Information System Integrated Desktop and Website At PD. Anugerah Kimia".
24
Soekarso, Soekarso. "Hubungan Analisis Ratio Keuangan dengan Kesehatan Perusahaan." Winners 10, no. 2 (2009): 156. http://dx.doi.org/10.21512/tw.v10i2.710.
Full textAbstract:
In the business world, companies develop a vision and mission to improve welfare in the future. The work program the company is to achieve productivity and profitability. Finance in the company is one of the strategic functions that includes wealth management and transformation of added value (added value) and also the control of corporate health. The financial statements such as balance sheet (balance sheet), profit and loss statement (income statement), and financial ratio (financial ratios), reflects the company's performance and health. Financial ratio analysis relates to the health of the company through a ratio of effectiveness, efficiency, productivity, profitability, liquidity, and solvability. Analysis shows that whenever actual value of financial ratios is above standard it means the company is healthy, and when the actual value of financial ratios is below the standard, it reversely means that companies are not healthy.
25
Belaya, N. A., and E. G. Rechitskaya. "FORMATION OF COMMUNICATIVE COMPETENCE PRESCHOOL CHILDREN WITH HEARING LOSS (PROBLEM STATEMENT)." EurasianUnionScientists 8, no. 4(73) (2020): 8–11. http://dx.doi.org/10.31618/esu.2413-9335.2020.8.73.701.
Full textAbstract:
The article deals with the problem of formation of communicative competence in children with hearing impairment as the basis of their social and personal development. It is shown that a significant component of communicative competence is speech communication, which in turn is represented by such components as ideas about communication, communication skills, speech tools, natural gestures, and communicative qualities of the individual. The article reveals the developing possibilities of correctional and pedagogical work on the basis of an individually differentiated approach to the formation of speech communication in children with hearing disorders, taking into account the specifics of the violation, communication capabilities, as well as significant areas of communication of this category of preschoolers, related to age indicators, their interests, leading activities and life necessity
26
N/A. "Position Statement on Hearing Loss and Otolaryngological Disease in Developing Communities." Journal of Otolaryngology 32, S1 (2003): 04. http://dx.doi.org/10.2310/7070.2003.14076.
Full text
27
Kim, Julie J., Ann M. Rogers, Naveen Ballem, and Bruce Schirmer. "ASMBS updated position statement on insurance mandated preoperative weight loss requirements." Surgery for Obesity and Related Diseases 12, no. 5 (2016): 955–59. http://dx.doi.org/10.1016/j.soard.2016.04.019.
Full text
28
N/A. "Position Statement on Hearing Loss and Otolaryngological Disease in Developing Communities." Journal of Otolaryngology 33, S1 (2004): 6. http://dx.doi.org/10.2310/7070.2004.0006c.
Full text
29
International Work Group on Death,. "Charter for the normalisation of dying, death and loss Draft statement." Mortality 10, no. 2 (2005): 157–61. http://dx.doi.org/10.1080/13576270500134305.
Full text
30
Burke, Louise M., Gary J. Slater, Joseph J. Matthews, Carl Langan-Evans, and Craig A. Horswill. "ACSM Expert Consensus Statement on Weight Loss in Weight-Category Sports." Current Sports Medicine Reports 20, no. 4 (2021): 199–217. http://dx.doi.org/10.1249/jsr.0000000000000831.
Full text
31
Martin, Brett A., and Mark Ross. "The Effect of Repetition Requests on the Intensity of Talkers’ Speech." American Journal of Audiology 3, no. 3 (1994): 69–72. http://dx.doi.org/10.1044/1059-0889.0303.69.
Full textAbstract:
The effects of two requests for repetition by aided listeners on talker intensity were compared. On average, the simple repetition request "What did you say?" was as effective as the statement "I have a hearing loss, what did you say?" However, the effect of the second statement was more consistent across talkers. In addition to increasing intensity, several talkers used additional strategies to enhance the reception of their message. The data suggest that use of repetition requests by persons with hearing loss is effective, and support the notion that informing the talker that hearing loss is present may be beneficial.
32
Dranko, Oleg, and Natalia Maslyakova. "The Forecasting Express-Model of the Energy Companies’ Financial State." E3S Web of Conferences 209 (2020): 06003. http://dx.doi.org/10.1051/e3sconf/202020906003.
Full textAbstract:
The paper focuses on a forecasting express-model of the financial state of an enterprise. This model includes forecasting the Profit&Loss statement and the Balance Sheet of the organization. The combination of these documents allows forecasting cash flow in an indirect form. We use open data on the financial statements of individual organizations. Estimates of the cash flow deficit have been carried out both for the power generation sub-sector as a whole and for the largest power generating organizations in Russia.
33
Lapková, Marta, and Jana Stašová. "Recognition of comprehensive income in Slovak companies." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 8–14. http://dx.doi.org/10.15388/batp.2014.15.1.
Full textAbstract:
Financial statements are the key resource for assessing a company´s performance. The form and content of financial statements reflect a country`s accounting regulations. If financial statements can be drawn up under a range of different principles and procedures, this may cause problems for external users. 
 The purpose of this paper is to evaluate comprehensive income recognition in the financial statements of Slovak companies that are prepared according to IFRS, with an emphasis on items of other comprehensive income. 
 Our research showed that Slovak companies preparing financial statements in accordance with IFRS use a range of options allowed by national standards. Therefore the form of their comprehensive income recognition varies. Other comprehensive income was recognized in the statement of profit or loss and other comprehensive income, in the majority of researched entities. Our research shows that reporting of other comprehensive income divided into reclassified and not reclassified items is relevant for the assessment of company performance, because of their impact on reported profit or loss, and on selected indicators of profitability, particularly for our sample of financial institutions. This is due to the nature of their activity, for in most cases the gains and losses on financial assets available for sale are recognized in other comprehensive income, which will be reclassified to profit or loss in subsequent periods.
34
Rozaq, Khoirur. "Analisis Perubahan Laba Kotor (Gross Profit) pada P.R. Kembang Jati Kudus." BISMA (Bisnis dan Manajemen) 7, no. 2 (2018): 90. http://dx.doi.org/10.26740/bisma.v7n2.p90-100.
Full textAbstract:
The company's performance usually seen from the financial aspect is generated by analyzing the financial statements of the income statement. Analyzing the income statement aims to determine the extent to which the corporate earnings to the owner for a certain period. Analyzing the income statement can be carried out by analyzing changes in gross profit. This analysis is useful to determine the level of efficient and effective company in business. The lower gross profit continuously can be caused by changes in the selling prices of products, changes in the price of production and other costs to be incurred by the company every year, causing a decrease in gross profit, which in turn lead to acceptance of the company's profits are reduced or even loss. Income is mainly influenced by three factors are interrelated to one another, namely sales volume, sales prices, and production costs. The research objective is to analyze the changes in gross profit (Gross Porfit), to assess the factors causing the change in gross profit PR Kembang Jati and search efforts to maintain the increase in gross profit to the company's performance can be improved.
35
Iswandi, Iswandi. "Analisis Potensi Kebangkrutan PT. Berlian Laju Tanker, Tbk. dengan Menggunakan Altman’s Z Score." Binus Business Review 3, no. 2 (2012): 654. http://dx.doi.org/10.21512/bbr.v3i2.1350.
Full textAbstract:
PT. Berlian Laju Tanker, Tbk. (BLTA) is a company engaged in the ocean transportation services listed on the Indonesia Stock Exchange and the Singapore Stock Exchange. In 2009 and 2010 BLTA experienced a net loss. At the end of 2011 the company rocked the financial markets in Indonesia and Singapore being unable to meet financial obligations to financial institutions and corporate bondholders. Given such conditions until the end of August 2012 BLTA can not submit audited financial statement of year 2011 to the authorities of stock exchange and public. By using the 2007 to 2010 audited financial statements and June 2011 inhouse financial statement were analyzed using Altman's Z score model can be known that since 2007 BLTA produce a Z score were classified bankruptcy. Investors should analyze the financial condition by using Z Score in order to minimized shareholders and bondholders potential losses.
36
Haris, Haris, Olfebri Olfebri, and Riza Lestari. "Memprediksi Tingkat Kelangsungan Usaha PT KAI Melalui Pendekatan Altman Z-Score." JURNAL MANAJEMEN TRANSPORTASI DAN LOGISTIK 3, no. 1 (2017): 89. http://dx.doi.org/10.25292/j.mtl.v3i1.141.
Full textAbstract:
PT. Kereta Api Indonesia (PT. KAI) a State Owned Enterprises which currently is one of the major players in the ground transportation services industry has long been actively involved in the business of land transportation services. This study is limited in the scope of the analysis of the ratio-financial analysis, and then formulated using Alman z-score method. Ratio analysis is done based on financial data obtained from PT. Kereta Api Indonesia Indonesia ranging from 2012 to 2013. Then the figures obtained will be correlated with theories relevant financial, in order to obtain valid results that can be scientifically defensible. Furthermore, a comparison test as a reference in determining the potential failure of the items in the financial statements, and determine which of the posts have a strong and significant correlation. Media that can be used to examine the health condition of the company was a financial report consists of the Balance Sheet or Statement of Profit / loss, or results of operations, Cash Flow Statement, Statement of Changes in Financial Position. The financial reports produced by the management of a company is the end result of the process of business activities undertaken by the existing components in the company. The financial statements are made to account for the activities of the company to the owner and provide information about the financial position of the company has been achieved against the parties concerned.
37
Otavová, Milena. "Proposals of changes in the financial statements of non-profit organizations." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 417–25. http://dx.doi.org/10.11118/actaun201361020417.
Full textAbstract:
Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of differences in terms of content of individual items and also with regard to their formal structure. This is due to the existence of different types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The differences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit organizations and the specifics of non-profit sector are pointed out. The paper presents also the proposal to change the Decree 504/2002 Coll. so as to avoid distortion of financial statement closing of non-profit organizations, and also with regard to their higher explanatory power.
38
Nurdiansyah, Hadi, and Hendra Setiawan. "Analisis Penerapan Sak Etap Dalam Penyusunan Laporan Keuangan Koperasi ( Studi Kasus Pada KOPKAR PDAM Tirta Sanita )." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 2 (2018): 075–83. http://dx.doi.org/10.37641/jiakes.v4i2.89.
Full textAbstract:
The purpose of this study is to analyze the application of IFRSs in the preparation of financial statements ETAP cooperatives, especially Cooperative Tirta Sanita. Analysis is performed to determine whether the financial statements have been applied by the Cooperatives is in accordance with GAAP ETAP set since July 2010. The analysis conducted in this study uses a descriptive method while selected data sources are secondary data from financial statements. The selected data collection procedures are obtained form library research, literatures, records, field research and interviews. The results showed that the Cooperative Tirta Sanita has been making adjustments in applying SAK ETAP in the preparation of its financial statements, but still not all the adjustments in the SAK ETAP have been applied in the preparation of its financial statements. This is evident with the availability of financial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statement. Cooperative Tirta Sanita using SAK ETAP with reporting guidelines still largely the same as before adopting IFRS GAAP General, therefor not too many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements Cooperative ETAP Tirta Sanita. Thus, financial statement reporting guidelines Cooperative Tirta Sanita with SAK ETAP is still using the principles of the historical cost method uses a different cost with SFAS General that is currently adopting IFRS using the fair value method. In general, this is the fundamental difference for the implementation of SAK ETAP.
39
Janiszewski, Sławomir. "Principals of Financial Modelling." Foundations of Management 3, no. 2 (2011): 75–88. http://dx.doi.org/10.2478/v10238-012-0043-6.
Full textAbstract:
Principals of Financial ModellingThe financial statements submitted by each company annually reflect their financial performance in the past but are also utilized to forecast the future results in quantitative and realistic frames. The aim of the following elaboration is to thoroughly research all the issues related to financial modelling. The author step by step introduces the reader with theoretical and practical assumptions related to forecasting of respectively, the profit & loss account, balance sheet account and cash flow statement. All of the issues are illustrated with excel spreadsheets that were prepared exclusively for this article purposes.
40
Amanda, Annisa Lutvy, Desi Efrianti, and Bintang `Sahala Marpaung. "Analisis Pengaruh Kandungan Informasi Komponen Laba Dan Rugi Terhadap Koefisien Respon Laba (Erc) Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia (Bei)." Jurnal Ilmiah Manajemen Kesatuan 7, no. 1 (2019): 188–200. http://dx.doi.org/10.37641/jimkes.v7i1.212.
Full textAbstract:
The income statement can be a reliable decision-making material, if the income statement has a valuable information content. Profit (loss) information is said to be valuable if the information contained in the income statement causes the movement of market reaction. The market reaction is indicated by a change in the price of the relevant securities which is typically measured using the stock return as the value of the change. Return or share price in response to earnings information can be measured using earnings response coefficient or ERC (Earnings Responses Coeffficient).
 The purpose of this research is to analyze the influence of each independent variable that is PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, LEXT, TAX and Book Value control variable to dependent variable that is Coefficient of Profit Response (ERC) . This research was conducted on 33 companies manufacturing basic industry sectors and chemicals in 2012 until 2015. Supporting data used are financial statements obtained from www.idx.co.id in the year 2012-2015. From the research that has been done show that the variables of PEPS, PORD, POP, PEXT have information content that influence to earnings response coefficient (ERC) while LEPS, LORD, LOP, PFIN, LFIN, LEXT, TAX do not have information content that influence to coefficient Profit response (ERC).
 
 
41
Турищева, Tatyana Turishcheva, Лобачев, and A. Lobachev. "Internal Management Control of Organizational Performance Index According to the Profit and Loss Account." Auditor 2, no. 10 (2016): 11–17. http://dx.doi.org/10.12737/22269.
Full textAbstract:
The article is devoted to the four-step model of internal management control of organizational performance index, performing passenger traffic, according to the income statement in the current conditions in the Russian Federation.
42
Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.
Full textAbstract:
In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
43
Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.
Full textAbstract:
In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
44
Nursanti, Ida. "The Legal Situation Of The Consent Roya's Associates Against The Loss Of Liability Rights Certificate." Jurnal Akta 7, no. 3 (2020): 307. http://dx.doi.org/10.30659/akta.v7i3.11286.
Full textAbstract:
This study aims to determine and analyze the legal position of Roya's Consent Deed on the loss of a Certificate of Mortgage; Notary authority in drawing Roya Consent Deed against the loss of a Certificate of Mortgage; as well as legal consequences arising from the loss of a Certificate of Mortgage? The research method used is sociological juridical research methods. Based on the research, it is concluded that the Roya Consent deed is a statement from the debtor in a notarized manner, which says that the debtor has been paid off of his debt and the creditor agrees to write off the certificate of land rights encumbered by the Mortgage to be a certificate which is clean from any kind of engagement. Roya's Consent Deed has no executorial power as does the Certificate of Mortgage; The notary's authority in making Roya's Consent Deed is based on the debtor's statement before the Notary so that the statement or act is contested by the Notary in an authentic deed. This is in accordance with the Law on Notary Position; the legal consequence of the Loss of Security Certificate for the debtor is unable to take legal action against his / her land rights, namely not being able to merit, or not being able to guarantee the right to his land or transferred to another party.
45
Mukhzarudfa, Mukhzarudfa, and Ratih Kusumastuti. "Praktik Akuntansi Keuangan Usaha Perajin Batik Di Kecamatan Pelayangan, Kota Jambi." Jurnal Karya Abdi Masyarakat 3, no. 2 (2019): 239–48. http://dx.doi.org/10.22437/jkam.v3i2.8496.
Full textAbstract:
The UMKM center of culture-based superior products of Jambi City is the center of Batik development and Sulaman Mas which is located in the area across Jambi City (Sekoja) which is spread until October 2018 in 2 subdistricts, namely Teluk Teluk and Pelayangan. With the number of business units as many as 75 UMKM. The purpose of this activity is to increase participants' knowledge about recording and presenting financial statements (Balance Sheet, Profit and Loss Statement), properly and correctly by using SIAPIK software. Grow and increase the trust of bank and non-bank financial institutions towards SMEs.Good financial management requires a form of copying by using an information system. An information system that can be used in making checks and advising on financial statements. The batik craftsmen who met in the Sanggar Batik Kajang Lako, none of which made the writing and preparation of financial statements using a representative information system. Compliance and compilation of financial statements are still made manually.
46
J. Bruce, Elizabeth, and Cynthia L. Schultz. "Nonfinite Loss and Grief as Counterparts." Australian Journal of Primary Health 7, no. 2 (2001): 50. http://dx.doi.org/10.1071/py01034.
Full textAbstract:
The excerpts selected from the book Nonfinite Loss and Grief: A Psychoeducational Approach (Bruce & Schultz, 2001) demonstrate support for Rochlin's (1965) statement that "acceptance of loss in emotional life is probably neither a clinical fact nor a human characteristic" (p.131). Traditional assumptions are challenged and the argument advanced that loss and grief are counterparts; neither can be adequately explained in isolation from the specifics relating to the other. The book is concerned with explaining and presenting the particular and unique grief responses, which characterise nonfinite losses. It further questions an overly simplistic approach to grief and loss which fails to fully consider the implications inherent in the cumulative nature of loss in many situations, including bereavement. Finally, it emphasises the need for a critical approach to the conceptualisation of loss and the resulting application of grief theory to practice.
47
Kusuma, Indra Cahya, and Listio Wuryanto. "PEMBERDAYAAN MASYARAKAT BERBASIS PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA KELOMPOK USAHA TANI PEMBIBITAN TANAMAN BUAH." QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT 5, no. 1 (2019): 23. http://dx.doi.org/10.30997/qh.v5i1.1608.
Full textAbstract:
Micro and Small Enterprises (MSE) engaged in agriculture, especially breeding / breeding of fruit trees in the City and District of Bogor, especially in the Nagrog Village, South Bogor District and Karacak Village, Leuwiliang District, are still relatively small. Breeding / nursery activities are generally carried out in groups and from generation to generation, with traditional management and simple seed breeding techniques. There are several obstacles faced by farmers, including; limited capital, lack of production facilities and infrastructure and not understanding Accounting, especially never registering and not knowing how to prepare financial statements. This activity aims to increase economic capacity through the preparation of simple financial reports for fruit nursery farmer groups. The method used is in the form of counseling, training, mentoring and strengthening with techniques for recording transactions into journals, calculating the cost of goods, income statement and statement of financial position / balance sheet. The results of the activity indicate a change in mindset and knowledge in accounting. The farmer group has been orderly recording and can calculate the profit or loss of fruit plant nursery business.
48
Kemper, Susan, Donna Kynette, Shannon Rash, Kevin O'Brien, and Richard Sprott. "Life-span changes to adults' language: Effects of memory and genre." Applied Psycholinguistics 10, no. 1 (1989): 49–66. http://dx.doi.org/10.1017/s0142716400008419.
Full textAbstract:
ABSTRACTThree different language samples were collected from a group of young adults, 18 to 28 years of age, and a group of elderly adults, 60 to 92 years of age: an oral questionnaire eliciting information about the adults' background, education, and current health and activities; an oral statement describing the person they most admired; and a written statement recounting the most significant event in their lives. In addition, the WAIS vocabulary and digit-span tests were administered to the adults. Age-related changes in the length, clause structure, and fluency of the adults' oral answers and oral and written statements were investigated. There was an overall decrement in the complexity of adults' oral and written statements attributable to an age-related loss of left-branching clauses which occurred in all three language samples. Correlations between the length, clause, and fluency measures from the language samples and the education, health, and WAIS vocabulary and digit-span tests revealed that better-educated adults scored higher on the WAIS vocabulary test, produced longer utterances, and used more right-branching clauses, and that adults with greater memory capacity, as measured by the WAIS Digits Backward test, produced more complex utterances and used more right- and left-branching clauses. Judges found the statements from the elderly adults to be more interesting and clearer than those from the young adults. This finding suggests that there is a trade-off between producing complex syntactic structures and producing clear and interesting prose.
49
James, OP, L. Smith, D. Locker, et al. "Half-life of surgical truth in general surgery." Bulletin of the Royal College of Surgeons of England 103, no. 5 (2021): 254–57. http://dx.doi.org/10.1308/rcsbull.2021.94.
Full textAbstract:
Introduction Karl Popper’s hypothetico-deductive model contends that an assertion is true if it agrees with the facts, and that science progresses via paradigms held to be true until replaced by better approximations of reality. Our study aimed to estimate the half-life of surgical dogma. Methods The first 15 general surgery articles at 5-year intervals were extracted from the British Journal of Surgery since its inception in 1913. A statement summarising each article’s conclusion was formatted, and non-conducive articles were excluded (n=22). A total of 293 article statements were reviewed and marked as true or false by a cohort of 15 senior general surgeons, with a majority positive response denoting a true statement. Regression analysis of the relationship between perceived truth and time was performed. Results Median reviewer positive response rate was 49.5% (range 35.8–64.2%), with over 80% of responders in total agreement regarding 151 statements (51.5%) and deeming 137 (46.8%) currently true. Publication year correlated with percentage of true responses (rho 0.647, p=0.002). Linear modelling of true responses related to 5-year intervals (R2=0.398, p=0.002) estimated the annual rate of loss of truth to be 0.25%, equating to a half-life of 200.0 years. Conclusions Contrary to popular belief, it appears THAT surgical dogma does not lose its lustre for some seven generations. Regression line extrapolation is contentious but would suggest that the current era of surgical knowledge extends from 1769 – the days of John Hunter, the ‘father of modern surgery’ – to 2176, although relative rates of innovation may accelerate and move the nexus point.
50
Garbaruk, Ekaterina S., Elena V. Kozhevnikova, and Maksim L. Struzhkin. "Basic principles of early intervention for children with hearing loss." Pediatrician (St. Petersburg) 12, no. 1 (2021): 51–57. http://dx.doi.org/10.17816/ped12151-57.
Full textAbstract:
Hearing loss is a common birth problem that can affect a babys ability to develop speech, language and social skills in lack of comprehensive early intervention. Early intervention occurring within the first 6 months has higher effectiveness for hearing impaired children. The introduction of universal newborn hearing screening programs allowed to identify hearing loss in the first months of life. That determines the need of immediate comprehensive early intervention for children identified with hearing loss. The main approaches of such intervention have been described in detail in the literature. However there are not well-developed, evidence-based, well-documented recommendations for family-centred early intervention for children who are deaf or hard of hearing. Similar problems are noted in many countries, that is why in 2012, within the framework of an international conference, specialists and parents of deaf and hard of hearing children developed a document (international consensus statement). The experts arrived at consensus on 10 principles guiding family-centred early intervention. These principles are presented in the article as well as a brief description of their implementation in various countries. The consensus statement has become an important document which is intended to provide a framework for professionals over the world. Knowledge of these principles allows specialists to apply evidence-based approaches working with children who are deaf of hard of hearing.