scholarly journals Evaluation of Control Systems Sales and Receivables Accounts Receivable in Relation to Efficiency (Case Studies In PT Cahaya Sakti Multi Intraco)

2019 ◽  
Author(s):  
Theresia Stevany ◽  
Aming Tirta

Sales and accounts receivable control systems are important in the trading business. Control of accounts receivable is made to prevent the control of bad debts. Receivables need to be managed effectively and efficiently to the target of credit sales system is achieved.The purpose of this study was to evaluate the system and controlling the sale of receivables in a manufacturing company do credit sales. Evaluation conducted to determine the system of sales and accounts receivable control of the company has been efficient or not, judging from the calculation of the ratios of receivables, such as age of accounts receivable, accounts receivable collection, accounts receivable turnover. Research on the author is in the PT Cahaya Sakti Multi Intraco.The results showed that PT Cahaya Sakti Multi Intraco SOP has made a pretty good sales. Control accounts can not be controlled. To ensure the accounts have been inefficient or not, can be calculated through the age of accounts receivable, accounts receivable collection, accounts receivable turnover of the company. From the data described in the discussion section, look no relationship between the efficiency of sales to accounts receivable system. Although sales have increased, not by itself increase Arto, this is due to the average percentage increase in accounts receivable are much higher than the percentage increase in sales. Companies must implement control measures more appropriate accounts and tighter so that the average accounts receivable could be better than the target than the credit period granted to customers. Should at least be in accordance with the credit period granted to customers. (Credit Term).

2017 ◽  
Vol 6 (2) ◽  
pp. 461
Author(s):  
Eltrizar Eltrizar

The problem in this research is the low of Civics learning outcomes in fourth grade (IV) SD Negeri 19 Balik Alam, this can be seen from the average grade, that is 66,23 (with KKM 70). The purpose of this study is to improve the results of learning Civics fourth grade students SD Negeri 19 Balik Alam with the application of quantum teaching learning model. This research is a class action research (PTK) with 2 cycles. Based on data analysis of research results after applying quantum teaching model, the average percentage of teacher activity in cycle I 66.66% increased to 85.4% in cycle II. The average percentage of student activity also increased by 56.25% in the first cycle increased to 87.49% in cycle II. Student learning outcomes on the basic score with the average class 66,23 and in the first cycle has increased with the average grade grade 71.11 with the percentage increase in learning outcomes 8.87% and the percentage of students who complete 73.07%, and on the second cycle increased again with the average class of 77.60 with the percentage increase in learning outcomes 17.16% and the percentage of students who complete 84.61%. The results of this study showed that the application of quantum teaching model can improve the learning outcomes of fourth grade students of SD Negeri 19 Balik Alam.


Weed Science ◽  
1987 ◽  
Vol 35 (5) ◽  
pp. 695-699 ◽  
Author(s):  
Steven M. Brown ◽  
James M. Chandler ◽  
John E. Morrison

A field experiment was conducted to evaluate weed control systems in a conservation tillage rotation of grain sorghum [Sorghum bicolor(L.) Moench.] – cotton (Gossypium hirsutumL.) – wheat (Triticum aestivumL.). Herbicide systems included fall and spring/summer inputs of high and low intensity. Tillage regimes were no-till (NT) and reduced-till (RT) systems; the latter included fall primary tillage followed by spring stale seedbed planting. Both tillage systems utilized controlled traffic lanes and wide, raised beds. Effective johnsongrass [Sorghum halepense(L.) Pers. # SORHA] control required intense herbicide inputs at one or both application periods, i.e., in the fall and/or spring/summer. Grain sorghum and cotton yields for the most intense weed control system, which included high inputs in both the fall and spring/summer, were not superior to systems that included high inputs in only one of the two application periods. Seedling johnsongrass emergence occurred before spring planting in RT (but not in NT) in 2 of 3 yr, and control measures were ineffective. After 3 yr, the predominant weeds were johnsongrass and browntop panicum (Panicum fasciculatumSw. # PANFA).


2007 ◽  
Vol 82 (1) ◽  
pp. 265-293 ◽  
Author(s):  
Tatiana Sandino

Focusing on a sample of U.S. retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category, “Basic MCS,” is adopted to collect information for planning, setting standards, and establishing the basic operations of the firm. The other three categories are contingent on more specific purposes: “Cost MCS” focus on enhancing operating efficiencies and minimizing costs; “Revenue MCS” are introduced to foster growth and be responsive to customers; and “Risk MCS” focus on reducing risks and protecting asset integrity. I hypothesize and find that the choice among these categories reflects the firms' strategy, and that firms that choose initial MCS better suited to their strategy perform better than others.


2013 ◽  
Vol 676 ◽  
pp. 246-250 ◽  
Author(s):  
Jian Liang Liu ◽  
Jian Yang ◽  
Wei Yi Liu

In this paper, we consider an electrical sensor dispatching problem for automatic control systems(ACS). We propose an algorithm which selects one (or a group of) electrical sensor at each time from a set of electrical sensors. Then, the automatic control prediction algorithm computes the estimates of the continuous state and the discrete state of the ACS based on the observation from the selected electrical sensors. As the electrical sensor dispatching algorithm is designed such that the Bayesian decision risk is minimized, the true discrete state can be better identified. At the same time, the continuous state prediction performance of the proposed algorithm is better than that of automatic control prediction algorithms using only predetermined electrical sensors. Finally, our algorithm is validated though an illustrative target tracking example.


Author(s):  
Sathya Prasad Mangalaramanan

Abstract An accompanying paper provides the theoretical underpinnings of a new method to determine statically admissible stress distributions in a structure, called Bounded elastic moduli multiplier technique (BEMMT). It has been shown that, for textbook cases such as thick cylinder, beam, etc., the proposed method offers statically admissible stress distributions better than the power law and closer to elastic-plastic solutions. This paper offers several examples to demonstrate the robustness of this method. Upper and lower bound limit loads are calculated using iterative elastic analyses using both power law and BEMMT. These results are compared with the ones obtained from elastic-plastic FEA. Consistently BEMMT has outperformed power law when it comes to estimating lower bound limit loads.


2021 ◽  
Vol 22 (1) ◽  
pp. 30-39
Author(s):  
Riko Hendrawan ◽  
Anggadi Sasmito

The purpose of this study is to examine the implementation of option contracts using Black Scholes and GARCH on the LQ45 index using the long straddle strategy. This study uses time-series data as a time frame for conducting research, using a sample of closing price data for the LQ 45 daily index for 2009-2018. For the test the model, we used the secondary data of the closing stock price index from February 28, 2009 to March 31, 2019The results of this study are seen by comparing the average percentage value of Average Mean Squared Error (AMSE) of Black Scholes and GARCH with the application of a long straddle strategy, where the smaller the percentage value, the better the model will be. Within one month of option contract due date, Black Scholes is better than GARCH, with an error value on the call option of 2.77% and the put option of 1.56%. Within two months of option contract due date, GARCH is better than Black Scholes, with an error value on the call option of 8.12% and the put option of 4.00%. Within three months of option contract due date, Black Scholes is better than GARCH, with an error value on the call option of 12.38% and on the put option of 5.50%. The long straddle strategy in the LQ45 index only reached a maximum of 60% of possible profits, with an average of around 30% possible profits.


2013 ◽  
Vol 76 (3) ◽  
pp. 376-385 ◽  
Author(s):  
YUHUAN CHEN ◽  
SHERRI B. DENNIS ◽  
EMMA HARTNETT ◽  
GREG PAOLI ◽  
RÉGIS POUILLOT ◽  
...  

Stakeholders in the system of food safety, in particular federal agencies, need evidence-based, transparent, and rigorous approaches to estimate and compare the risk of foodborne illness from microbial and chemical hazards and the public health impact of interventions. FDA-iRISK (referred to here as iRISK), a Web-based quantitative risk assessment system, was developed to meet this need. The modeling tool enables users to assess, compare, and rank the risks posed by multiple food-hazard pairs at all stages of the food supply system, from primary production, through manufacturing and processing, to retail distribution and, ultimately, to the consumer. Using standard data entry templates, built-in mathematical functions, and Monte Carlo simulation techniques, iRISK integrates data and assumptions from seven components: the food, the hazard, the population of consumers, process models describing the introduction and fate of the hazard up to the point of consumption, consumption patterns, dose-response curves, and health effects. Beyond risk ranking, iRISK enables users to estimate and compare the impact of interventions and control measures on public health risk. iRISK provides estimates of the impact of proposed interventions in various ways, including changes in the mean risk of illness and burden of disease metrics, such as losses in disability-adjusted life years. Case studies for Listeria monocytogenes and Salmonella were developed to demonstrate the application of iRISK for the estimation of risks and the impact of interventions for microbial hazards. iRISK was made available to the public at http://irisk.foodrisk.org in October 2012.


Author(s):  
J. ZAJACZKOWSKI ◽  
B. VERMA

This paper presents a novel compositional method for finding fuzzy rules in a three-layered hierarchical fuzzy structure. The proposed method incorporates a multi-objective evolutionary algorithm and a large set of initial conditions, including dynamical conditions of the system under investigation. The proposed method is focused on handling the large set of initial conditions by a multi-objective evolutionary algorithm and it can be applied to a wide range of dynamical control systems in robotics. The method has been evaluated on a dynamical system such as the inverted pendulum. The experimental results and analysis showed that the proposed method is much better than the existing methods such as amalgamation and single objective evolutionary algorithm based methods.


1951 ◽  
Vol 41 (3) ◽  
pp. 577-591 ◽  
Author(s):  
A. B. M. Whitnall ◽  
W. M. McHardy ◽  
G. B. Whitehead ◽  
F. Meerholz

“Gammexane” and DDT, have many advantages over arsenic as tick killing agents. “Gammexane” dips have been used successfully to control the one host arsenic-resistant blue tick, B. decoloratus (Koch) but these dips have not been fully investigated for the control of two- and three-host ticks. The control of the three-host bont tick, A. hebraeum, a vector of “heartwater”, a disease of cattle, sheep and goats, is of great economic importance to South Africa. Larvae and nymphs seem to occur on cattle to a lesser degree than adults, but each stage shows a definite preference for particular sites on the host. For this reason, control measures have to be mainly directed against the adult stage. The effect of “Gammexane”, DDT and arsenical dips, and combinations of these, has been investigated, by making weekly counts of adults on treated and untreated groups of animals. Dipping has been compared with spraying, and the results have been examined in the light of chemical analyses and biological tests with the same samples. The experiments were spread over two consecutive years.Preliminary experiments indicated that all treatments markedly reduced numbers of male bont ticks on the cattle. Weekly arsenical treatments with 0·16 per cent. As2O3 either by dipping or spraying did not reduce the numbers of females, nor did a composite dip-wash of 0·16 per cent. As2O3 and 50 p.p.m. gamma isomer. Dipping in 50 p.p.m. gamma isomer gave slightly better results against females than the above treatments. Encouraging results were obtained by spraying cattle with freshly diluted wash containing 50 p.p.m. gamma isomer, but dipping in 100 p.p.m. also gave satisfactory results. The relative ineffectiveness of dipping as compared with spraying, was found to be due to the loss of biological activity of hexachlorocyclohexane in dipping tanks, where complicating pollution factors appeared.The results of the preliminary experiments were largely confirmed by the second series. Males always outnumbered females in collections where the ticks were removed week by week from cattle. The collections were taken to represent the rate at which cattle became re-infested, and formed a basis on which to gauge the effectiveness of treatments. Males increased in numbers week by week on other untreated control groups of cattle, and eventually greatly outnumbered the females. This suggested that males remained on the hosts longer, and were recorded more than once in the consecutive weekly counts.All treatments reduced the numbers of males. Weekly treatments in 0·16 per cent. As2O3 did not reduce the numbers of females, nor did it prevent them from engorging. Some females laid after removal from cattle so treated but the eggs were sterile, whilst females in a similar state of engorgement, removed from untreated animals, laid fertile eggs. Arsenical treatments should thus eventually control bont ticks.All “Gammexane” treatments appeared more effective than the arsenical treatments. Fresh dilutions of dispersible pastes and powders in the form of sprays gave better results than dipping in the same preparations at comparable concentrations. This was due to a loss in biological activity of the hexachlorocyclohexane as the washes became dirty with use in dipping tanks. This factor makes chemical determinations of dip-washes, based on total hydrolysable chlorine, of little value, unless these data are correlated with some suitable biological test. The addition of 0·03 per cent, copper sulphate in the wash did not prevent the loss of biological activity.Oil emulsion dips, which were known to show a drop in the gamma isomer content with use in dipping tanks, were kept at the desired concentration and biologically active by adding fresh dip each week. In such cases both dip- and spray-washes gave satisfactory results when used at 100 p.p.m. gamma isomer. A combination of 50 p.p.m. gamma isomer and 0·16 per cent. As2O3 used as a dip-wash was not satisfactory in reducing the number of bont ticks, and little better than a fresh spray of 50 p.p.m. gamma isomer alone. The striking results given by a combination of a dispersible powder spray of 50 p.p.m. gamma isomer and 0·1 per cent. p,p′ DDT might be due to persistent action or repellent effect.Arsenic is a stable substance and has been used for many years in dipping tanks to control ticks. It has disadvantages and in the case of the bont tick many females remained attached to the hosts when treated weekly in arsenic, although the engorged females laid sterile eggs. “Gammexane” preparations when used at 100 p.p.m. gave satisfactory results. These preparations, however, lost their biological activity in dipping tanks, and the best results were obtained when they were applied to cattle as fresh sprays.


1988 ◽  
Vol 21 (6) ◽  
pp. 175-178
Author(s):  
S.A.C. Sanders
Keyword(s):  

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