The statement of changes in financial position: An alternative teaching approach

The objective of this work is to suggest a conceptual framework on teaching capacitors and inductors in order to improve teaching abilities and to eliminate some fundamental misconceptions. The effort initially deals with resolution of physical structure and structural concepts/parameters of the devices and then resolves DC and AC responses of the inductors and capacitors. The resolutions are achieved by considering basic serious RL and RC circuits and resolving the circuits both theoretically and experimentally. As a result, an alternative teaching approach is offered and also a novel instructional material is developed and suggested. Some teaching clues are briefly inserted to guide teachers/instructors to reach a higher comprehension level. It is believed that the implications of the developed teaching material would be quite high and beneficial.

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ANALISA PERBANDINGAN LAPORAN KEUANGAN DAN RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA KOPERASI KARYAWAN SUCOFINDO (KOPERASI SUCOFINDO JAYA) TAHUN 2009 – 2011

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v9i2.338 ◽

2019 ◽

Vol 9 (2) ◽

pp. 35

Author(s):

Sri Marti Pramudena

Keyword(s):

Financial Performance ◽

Balance Sheet ◽

Fiscal Year ◽

Percentage Increase ◽

Net Worth ◽

Average Value ◽

Financial Position ◽

Profitability Analysis ◽

Equity Ratio ◽

The Cost

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords: Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis

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ON-FARM FORESTRY DEVELOPMENT OPTIONS FOR NORTHLAND

Proceedings of the New Zealand Grassland Association ◽

10.33584/jnzg.1986.47.1762 ◽

1986 ◽

pp. 27-32

Author(s):

J.S. Clark

Keyword(s):

Joint Ventures ◽

Low Fertility ◽

High Fertility ◽

Financial Returns ◽

Farm Forestry ◽

Hill Country ◽

Financial Position ◽

On Farm

Agroforests and woodlots offer Northland hill country farmers investment and diversification opportunities. Agroforests have less effect on the "whole farm" financial position than woodlots, especially where a progressive planting regime is adopted and where no further borrowing is required. Establishment and tending costs for agro-forests are lower, and returns come much sooner. The proven opportunity for continued grazing under trees established in this manner, apart from a short post-planting period, further enhances the agroforesty option. Even where there is reluctance on a farmer's part to plant trees on high fertility land, the expected financial returns from agroforests on low and medium fertility land will increase the overall long-term profitability and flexibility of the whole farming operation. Woodlots may be more appropriate on low fertility areas where weed reversion is likely. Joint ventures may be worth considering where farm finances are a limited factor. Keywords: On-farm forestry development, Northland hill country, agroforestry, woodlots, diversification, joint ventures, progressive planting regimes, grazing availability.

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Is Distance Teaching-Learning-Evaluation Triad a Form of Digital Art?

Journal of Digital Art & Humanities ◽

10.33847/2712-8148.1.2_1 ◽

2020 ◽

Vol 1 (2) ◽

pp. 3-19

Author(s):

Tatiana Antipova ◽

Ioana Riurean ◽

Simona Riurean

Keyword(s):

Point Of View ◽

Educational Activity ◽

Distance Teaching ◽

Software Support ◽

Alternative Teaching ◽

Evaluation Procedures ◽

Learning Evaluation ◽

Teachers And Students ◽

Computer Knowledge ◽

Teaching Learning

The pandemic situation at the beginning of March 2020 forced teachers to develop alternative teaching methods, and most important to find the best ways to keep teaching for every student no matter the situation, as for example, the lack of computer knowledge or hardware/software support. Teachers worldwide struggled to support, encourage, find the best ways not only to help students to keep learning but support them emotionally. At the end of the academic year, teachers made efforts to develop fair, appropriate evaluation procedures adapted to distance education. This paper summarizes the Distance Teaching-Learning-Evaluation (DTLE) evolution in Russia and Romania and some methods developed from March to December 2020 to support the educational activity. Some benefits, challenges and difficulties are identified during the same period of time in different DTLE scenarios, from the point of view of teachers and students, as well. Examples of new adapted methods, dedicated to the DTLE scenarios are al-so addressed in this work.

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On the Future of the Financial Redistribution across Member States in the EU

Acta Oeconomica ◽

10.1556/aoecon.56.2006.1.1 ◽

2006 ◽

Vol 56 (1) ◽

pp. 1-43

Author(s):

Sándor Richter

Keyword(s):

Value Added ◽

The Other ◽

Current Debate ◽

Member States ◽

New Member States ◽

Financial Position ◽

Cross Member ◽

Expenditure Structure ◽

The Eu ◽

Made In

The order and modalities of cross-member state redistribution as well as the net financial position of the member states are one of the most widely discussed aspects of European integration. The paper addresses selected issues in the current debate on the EU budget for the period 2007 to 2013 and introduces four scenarios. The first is identical to the European Commission's proposal; the second is based on reducing the budget to 1% of the EU's GNI, as proposed by the six net-payer countries, while maintaining the expenditure structure of the Commission's proposal. The next two scenarios represent radical reforms: one of them also features a '1% EU GNI'; however, the expenditures for providing 'EU-wide value-added' are left unchanged and it is envisaged that the requisite cuts will be made in the expenditures earmarked for cohesion. The other reform scenario is different from the former one in that the cohesion-related expenditures are left unchanged and the expenditures for providing 'EU-wide value-added' are reduced. After the comparison of the various scenarios, the allocation of transfers to the new member states in terms of the conditions prevailing in the different scenarios is analysed.

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