scholarly journals Pelatihan Penerapan PSAK 71 (Instrumen Keuangan) pada Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung

2021 ◽  
Vol 2 (2) ◽  
pp. 97-104
Author(s):  
Tertiarto Wahyudi ◽  
Anisa Listya ◽  
Ubaidillah Ubaidillah ◽  
Ruth Samantha Hamzah ◽  
Nur Khamisah
Keyword(s):  
Expected Loss ◽  
Loss Method

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian pengelolaan piutang usaha Perusahaan Daerah Air Minum di Wilayah Sumatera Selatan dan Bangka Belitung untuk mengestimasi besarnya penyisihan piutang tidak tertagih dengan menggunakan Expected Loss Method. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada PDAM dalam membuat perhitungan estimasi piutang tak tertagih. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menghitung penyisihan piutang usaha dan penurunan nilai piutang usaha. Hasil kegiatan ini diharapkan bermanfaat bagi PDAM untuk meningkatkan pengelolaan piutang usaha yang nantinya akan meningkatkan pendapatan PDAM dan Pendapatan Asli Daerah.

scholarly journals The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters

2021 ◽  
Author(s):  
Noor Hashim ◽  
Weijia Li ◽  
John O'Hanlon
Keyword(s):  
Financial Crisis ◽  
Expected Loss ◽  
Comment Letters ◽  
Loss Method ◽  
Credit Losses ◽  
Forward Looking

After the financial crisis of the late 2000s, concern about delayed credit-loss recognition under the incurred-loss method prompted the FASB and the IASB to develop expected-loss methods. We review the development of these methods, including through comment-letter analysis. Initially, the FASB recommended immediate full recognition of expected losses, including at day one, and the IASB recommended spreading the recognition of initially-expected losses across time. After unsuccessful attempts to converge based on proposals that partly reflected initial recommendations of each board, the boards eventually adopted different methods. We report that U.S. respondents largely opposed the FASB's final method, which required day-one recognition of all expected losses, and that non-U.S. respondents largely supported the IASB's final method, which required day-one recognition of 12-month expected losses. Day-one loss was controversial and impeded convergence. Our comment-letter analysis suggests that a day-one-loss-free more forward-looking incurred-loss method might provide a route to a more converged solution.

The Measurement of Performance in Probabilistic Diagnosis IV. Utility Considerations in Therapeutics and Prognostics

1981 ◽  
Vol 20 (02) ◽  
pp. 80-96 ◽  
Author(s):  
J. D. F. Habbema ◽  
J. Hilden
Keyword(s):  
Decision Theory ◽  
Figure Of Merit ◽  
Acute Abdominal Pain ◽  
Theory Approach ◽  
Expected Loss ◽  
Patient Benefit ◽  
Evaluation Approach ◽  
Average Loss ◽  
Actual Decision ◽  
Probabilistic Diagnosis

It is argued that it is preferable to evaluate probabilistic diagnosis systems in terms of utility (patient benefit) or loss (negative benefit). We have adopted the provisional strategy of scoring performance as if the system were the actual decision-maker (not just an aid to him) and argue that a rational figure of merit is given by the average loss which patients would incur by having the system decide on treatment, the treatment being selected according to the minimum expected loss principle of decision theory.A similar approach is taken to the problem of evaluating probabilistic prognoses, but the fundamental differences between treatment selection skill and prognostic skill and their implications for the assessment of such skills are stressed. The necessary elements of decision theory are explained by means of simple examples mainly taken from the acute abdomen, and the proposed evaluation tools are applied to Acute Abdominal Pain data analysed in our previous papers by other (not decision-theoretic) means. The main difficulty of the decision theory approach, viz. that of obtaining good medical utility values upon which the analysis can be based, receives due attention, and the evaluation approach is extended to cover more realistic situations in which utility or loss values vary from patient to patient.

A Note on Groove Depth Changes Without Wear

1980 ◽  
Vol 8 (1) ◽  
pp. 10-12
Author(s):  
F. C. Brenner
Keyword(s):  
Weight Loss ◽  
Wear Test ◽  
Groove Depth ◽  
High Rate ◽  
Weight Changes ◽  
Wear Rates ◽  
Weight Loss Method ◽  
Loss Method ◽  
And Storage ◽  
Low Rate

Abstract Tread wear rates during first wear measured by groove depth and weight changes do not always agree. Sometimes, the groove depth method shows a high rate and the weight loss method a low rate. Reported here are experiments designed to determine if grooves show depth changes without wear. Four tires were measured before mounting on a wheel, after mounting and inflation, and after inflation and storage. The mounted and inflated tires showed shallower shoulder grooves and deeper center grooves than the unmounted tires. In a second experiment, tires were measured immediately after a tread wear test and then stored mounted for two weeks before remeasuring. Each groove became deeper, and there was no change in the crown radius of any tire.

scholarly journals Synergistic and Antagonistic Effects of Sodium Molybdate-Zn2+System

2012 ◽  
Vol 9 (4) ◽  
pp. 1746-1752 ◽  
Author(s):  
J. Wilson Sahayaraj ◽  
A. John Amalraj ◽  
Susai Rajendran ◽  
N. Vijaya
Keyword(s):  
Aqueous Solution ◽  
Weight Loss ◽  
Inhibition Efficiency ◽  
Sodium Molybdate ◽  
Antagonistic Effect ◽  
Protective Film ◽  
Antagonistic Effects ◽  
Polarization Study ◽  
Weight Loss Method ◽  
Loss Method

The inhibition efficiency (IE) of sodium molybdate (SM) in controlling corrosion of carbon steel in an aqueous solution containing 120 ppm of Cl-, in the absence and presence of Zn2+has been evaluated by weight-loss method. A synergistic effect exists between SM and Zn2+when the concentration of Zn2+is 25 ppm and above. Inhibition efficiencies obtained are greater than 85%. Antagonistic effect exists between SM and Zn2+when the concentration of Zn2+is 10 ppm and below. The SM-Zn2+system shows excellent IE up to third day. Above third day IE decreases. Acceleration of corrosion takes place. Excellent IE is shown at pH 5,7 and 12. At pH 9, IE decreases since Zn2+is precipitated as Zn(OH)2in the bulk of the solution. Polarization study reveals that SM-Zn2+system functions as a mixed inhibitor. FTIR spectra reveal that the protective film consists of Fe2+-SM complex and Zn(OH)2.

Experimental Research on Erosion of P110 Tubing during Perforating

2014 ◽  
Vol 1073-1076 ◽  
pp. 2244-2247
Author(s):  
Hu Sun ◽  
Zhi Jun Ning ◽  
Zu Wen Wang ◽  
Zhen Li ◽  
Zhi Guo Wang
Keyword(s):  
Weight Loss ◽  
Erosion Rate ◽  
Large Scale ◽  
Guar Gum ◽  
Electrochemical Corrosion ◽  
Low Velocity ◽  
Gas Field ◽  
Weight Loss Method ◽  
Loss Method ◽  
Gas Fields

Erosion is a main failure of tubings and downhole tools in Changqing gas field. It is necessary to evaluate the erosion rate for the safety of tubing and strings. In this paper, the erosion of P110 steel, in the 0.2%wt guar gum fracturing fluid which contains sands, is investigated by weight loss method in the self-made jet experiment device. It is indicated that the erosion rate increases with the increment of slurry velocity exponentially. When the slurry velocity is in low velocity area, the electrochemical corrosion of dissolved oxygen dominates in erosion mechanism; when slurry velocity increases into middle velocity area, the weight loss is controlled by the synergism of corrosion-erosion; and when the slurry velocity increases into high velocity area, the weight loss rate is dominantly depended on erosion of particles. The results can provide guidelines for large-scale fracturing work of Changqing gas fields.

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