Analisis Kebangkrutan pada Perusahaan Food dan Bevarage yang Terdaftar di Bursa Efek Indonesia

Financial ratio analysis is an analytical technique to help evaluate a company's financial statements by combining the numbers in or between profit and loss and balance sheet. Financial ratios are useful for identifying a company's financial strengths and weaknesses. The Altman Z-Score is expressed in the form of a linear equation consisting of 5 X coefficients representing certain financial ratios. While the formula is as follows (Altman, 1968), Z = 1.2X1 + 1.4X2 + 3.3X3 + 0.6X4 + 0.999X5. Based on the results of the Z-Score analysis and discussion, it shows that all of the four food and beverage companies listed on the Indonesia Stock Exchange have fluctuated, meaning that there is a tendency to be in a state of bankruptcy, a gray area or in a non-bankrupt state. From the calculation of the Z-Score prediction, there is only one company, namely PT Mayora Indah, Tbk which can maintain the company's health condition. Meanwhile, PT Akasha Wira International, Tbk, then PT Indofood Sukses Makmur, Tbk and PT Ultra Jaya Milk, Tbk are in a vulnerable zone, namely entering the gray area and even the bankrupt area. PT Indofood Sukses Makmur, Tbk is a company that has a tendency to be in an unsafe zone because it is classified as bankrupt, meaning that the company is experiencing financial difficulties which have an impact on the continuity of the company

Pengaruh Kualitas Produk terhadap Keputusan Pembelian Smartphone Vivo pada Mahasiswa (Studi Kasus Mahasiswa STIE Mah Eisa)

This study aims to find out whether Product Quality affects the Purchasing Decision of Vivo Smartphone products for Students of the Faculty of Economics at . The method used is a quantitative research method, which is research that collects data in the form of numbers or qualitative data that is estimated, for example contained in the measurement scale. The data collection technique used in this study used online questionnaires through social media, interviews, and observations. The respondents in this study were students of the a total sample of 74 people. The data analysis techniques used in this study are simple regression analysis, hypothesis testing, and coefficient of determination (r2) using SPSS. The results of a simple linear regression analysis were obtained Y = 1.045 + 0.832, where a = 1.045 is a constant value and the results of the t-test analysis showed the result that the t test value was 11.182 when compared with the table t value, then a table t value of 1.6660 was obtained. So it can be determined that t count > t table (11.182 > 1.6660) this can be interpreted to mean that the hypothesis H0 is rejected and Ha is accepted, which means that there is an influence between the independent variables (variable x, product quality) and the dependent variable (variable y, purchasing decision). And the coefficient of determination test obtained an Adjusterd R Square value of 0.635=35%, meaning that the purchasing decision variable is influenced by the product quality variable by 35%. While the remaining 65% is influenced by other variables

Ionising radiation metrology for the metallurgical industry

Every year millions tons of steel are produced worldwide from recycled scrap loads. Although the detection systems in the steelworks prevent most orphan radioactive sources from entering the furnace, there is still the possibility of accidentally melting a radioactive source. The MetroMetal project, carried out in the frame of the European Metrology Research Programme (EMRP), addresses this problem by studying the existing measurement systems, developing sets of reference sources in various matrices (cast steel, slag, fume dust) and proposing new detection instruments. This paper presents the key lines of the project and describes the preparation of radioactive sources as well as the intercomparison exercises used to test the calibration and correction methods proposed within the project.JRC.D.4-Standards for Nuclear Safety, Security and Safeguard

Некоторые особенности структурной динамики межсекторальных ресурсных потоков в научной системе Украины

Представлен анализ динамики финансирования научно-технической деятельности в аспекте основных источников средств и исполнителей за весь период независимости Украины. Изложен авторский подход к оцениванию роли государства и других экономических субъектов, который адаптирует требования международных учетных стандартов к реалиям отечественной экономики.Представлено аналіз динаміки фінансування науково-технічної діяльності в аспекті головних джерел коштів та виконавців за весь період незалежності України. Викладено авторський підхід до оцінювання ролі держави та інших економічних суб’єктів, що адаптує вимоги міжнародних облікових стандартів до реалій вітчизняної економіки.An analysis of the R&D funding dynamics in terms of main funding sources and performers over the period of the Ukrainian independence is given. The author’s approach to evaluating the role of the government and other economic entities, which adapts the requirements of international accounting standards to the realities of the national economy, is shown

LINE-1 methylation in leukocyte DNA, interaction with phosphatidylethanolamine N-methyltransferase variants and bladder cancer risk

BACKGROUND: Aberrant global DNA methylation is shown to increase cancer risk. LINE-1 has been proven a measure of global DNA methylation. The objectives of this study were to assess the association between LINE-1 methylation level and bladder cancer risk and to evaluate effect modification by environmental and genetic factors. METHODS: Bisulphite-treated leukocyte DNA from 952 cases and 892 hospital controls was used to measure LINE-1 methylation level at four CpG sites by pyrosequencing. Logistic regression model was fitted to estimate odds ratios (ORs) and 95% confidence intervals (95% CIs). Interactions between LINE-1 methylation levels and environmental and genetic factors were assessed. RESULTS: The risk of bladder cancer followed a nonlinear association with LINE-1 methylation. Compared with subjects in the middle tertile, the adjusted OR for subjects in the lower and the higher tertiles were 1.26 (95% CI 0.99–1.60, P=0.06) and 1.33 (95% CI 1.05–1.69, P=0.02), respectively. This association significantly increased among individuals homozygous for the major allele of five single-nucleotide polymorphisms located in the phosphatidylethanolamine N-methyltransferase gene (corrected P-interaction<0.05). CONCLUSIONS: The findings from this large-scale study suggest that both low and high levels of global DNA methylation are associated with the risk of bladder cancer

The effect of monovision contact lenses on reading speed and comprehension and a comparison of fitting the near add on the dominant versus non-dominant eye

Monovision has been a successful correction modality for over 30 years. While there has been considerable interest in the area, there are little data regarding the effect of monovision contact lenses on eye movements used specifically during the two-dimensional, high contrast task of reading. This study examined the effects of monovision on reading speed and comprehension and whether the preferred eye, corrected for far versus near, affected reading performance for 8 presbyopic subjects. These subjects were carefully screened to meet normal visual function criteria. The subjects wore three different combinations of lenses, and measurements related to their eye movements were recorded using the Ober-2-Visagraph while reading a passage. Monovision contact lenses were found to have no significant effect on reading speed and comprehension in this small group of presbyopes. Likewise, there appeared to be no effect on reading performance related to whether the preferred eye was corrected for far versus near. However, specific research parameters for future studies aimed at determining the effect of monovision on reading speed and comprehension have been proposed