Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

Communication Between Autophagy and Insulin Action: At the Crux of Insulin Action-Insulin Resistance?

Insulin is a paramount anabolic hormone that promotes energy-storage in adipose tissue, skeletal muscle and liver, and these responses are significantly attenuated in insulin resistance leading to type 2 diabetes. Contrasting with insulin’s function, macroautophagy/autophagy is a physiological mechanism geared to the degradation of intracellular components for the purpose of energy production, building-block recycling or tissue remodeling. Given that both insulin action and autophagy are dynamic phenomena susceptible to the influence of nutrient availability, it is perhaps not surprising that there is significant interaction between these two major regulatory mechanisms. This review examines the crosstalk between autophagy and insulin action, with specific focus on dysregulated autophagy as a cause or consequence of insulin resistance.

Evolution of a single-cell predictive model for packaging and budding of viruses based on TEM based measurements

Although detailed experimental investigations would provide insight into viral infections and vaccine production, building a computational framework is necessary to identify the parameters that regulate the budding and packaging of nucleocapsids. This study shows that a predictive model for the complete infection cycle can be built using nonlinear coupled ODEs and parameter estimation using a Genetic algorithm. Specifically, we have used a dataset containing the occluded virus information, budded virus in infected cells obtained by transmission electron microscopy (TEM). A novel parameter estimation strategy is proposed based on the k-medoid clustering of infected cells. Firstly, we show that the parameter estimation framework can be used for model evolution and selection of the feedback structure. Secondly, we show that the model was capable of capturing the distribution of packaged and unpackaged nucleocapsids in the nucleus, cytoplasm, and plasma membrane, the number of packaged and unpackaged ODV, and polyhedra in the nucleus. The proposed framework assumes importance in generating data for achieving quality by design in the optimization of vaccine/recombinant protein yield.

Advancing the Water Footprint into an Instrument to Support Achieving the SDGs – Recommendations from the “Water as a Global Resources” Research Initiative (GRoW)

The water footprint has developed into a widely-used concept to examine water use and resulting local impacts caused during agricultural and industrial production. Building on recent advancements in the water footprint concept, it can be an effective steering instrument to support, inter alia, achieving sustainable development goals (SDGs) - SDG 6 in particular. Within the research program “Water as a Global Resource” (GRoW), an initiative of the Federal Ministry for Education and Research, a number of research projects currently apply and enhance the water footprint concept in order to identify areas where water is being used inefficiently and implement practical optimization measures (see imprint for more information). With this paper, we aim to raise awareness on the potential of the water footprint concept to inform decision-making in the public and private sectors towards improved water management and achieving the SDGs.

Advancing the Water Footprint into an instrument to support achieving the SDGs

<p>The water footprint has developed into a widely-used concept to examine water use and resulting local impacts caused during agricultural and industrial production. Building on recent advancements in the water footprint concept, it can be an effective steering instrument to support, inter alia, achieving sustainable development goals (SDGs) - SDG 6 in particular. Within the research program “Water as a Global Resource” (GRoW), an initiative of the Federal Ministry for Education and Research, a number of research projects currently apply and enhance the water footprint concept in order to identify areas where water is being used inefficiently and implement practical optimization measures. We aim to raise awareness on the potential of the water footprint concept to inform decision-making in the public and private sectors towards improved water management and achieving the SDGs. In particular, we show how modern water footprint methods and tools developed in GRoW can inform policy planning towards more sustainable use of water resources at various levels. They can also support producers in determining their indirect water use and associated impacts in supply chains, in addition to their (often comparably low) direct water use at production sites. Finally, we show how the water footprint can raise awareness and inform consumers about the hidden water use and resulting impacts of daily products and services.</p>

IMPROVING THE QUALITY OF PROJECTS OF REPAIR COMPANIES USING COMPOSITION CENTERS

Educational and scientific publications orient future specialists of the repair and maintenance profile when studying the discipline of enterprise design to optimize technical solutions according to the criteria of minimum production area of premises and buildings and transport work for moving machines and aggregates, but they do not offer qualitative and quantitative methods of this optimization. (Research purpose) The research purpose is in developing the measures to reduce the production area and transport work on the movement of products during the reconstruction and technical re-equipment of repair and maintenance enterprises. (Materials and methods) Geometric optimization according to the criteria of transport work for the movement of repaired and serviced products and the production area of the production building has been used during the study. The layout decision of the industrial buildings subject to technological requirements, restrictions, safety and rational due to the location of the plots, the minimum transport equation serviced (repairable) goods and traffic flows. (Results and discussion) The article presents the concept of a composite center in the layout of the production building of a repair and maintenance enterprise in design practice. The location relative to each other plots of maintenance and repair of operational and integrated operating company, as well as disassembly and cleaning, restoration of parts and a pick-assembly plots repair company that will ensure the movement of goods heaviest path of least length are justified. (Conclusions) The use of composite centers in design work during the reconstruction and technical re-equipment of production sites of operational, maintenance and repair enterprises with the optimization procedure allows you to obtain a housing layout with a minimum production area and the least transport work to move the repaired or serviced products.

Influence of Roof Installation of PV Modules on the Microclimate Conditions of Cattle Breeding Objects

This paper is focused on the temperature measurements which can detected the influence of temperature changes on the microclimate in animal production building after the installation of photovoltaic (PV) modules. The first series of experiments were performed on a specially designed model cowshed. For the data comparison and verification, the same measurements were realized in real conditions of the animal production object. The temperature balance was identified by measurements of the temperatures in the different parts of roof, PV modules, and the most important were measurements of the ambient temperature and temperatures in three levels of the cowshed interior. For the confirmation of results, measurements were done in two cowsheds, which had the same azimuth orientation and roof slope. The first cowshed was without installation of the PV modules on the roof and the second building had installed PV modules. By the data analyzed from experimentally obtained time-temperature dependencies, it was found that the installation of PV modules on the cowshed roof had a positive influence on the interior temperature balance. The installation of PV also had a positive effect on the cowshed microclimate, which was declared by calculation of the Temperature—Humidity—Index.

Virtual Reconstruction of the Industrial Heritage: 3D-Reconstruction of the Architectural Appearance of Moscow Tryokhgorny Brewery Production Building at the Turn of the 19th Century

The article virtually reconstructs the historical appearance of Moscow Tryokhgorny Brewery production building in the late 19th and early 20th centuries. Through the decades, Tryokhgorny Brewery held the leading position in the brewing industry of both the Russian Empire and the Soviet Union. This study describes virtual 3D-reconstruction methods applied, addresses the issue of using various source types (narrative, graphical and photographic materials) and considers the issue of data incompleteness. It briefly describes the history of Tryokhgorny Brewery and the subject of research and preservation of industrial heritage. The source base gathered led to the conclusion that its informative potential is enough for creating scientific virtual 3D-reconstruction. As a result, the renders of virtually reconstructed “Varnya” production building were created in Unreal Engine 4 software. In 2006 Tryokhgorny Brewery stopped working and turned into a possible industrial heritage object as its main buildings were constructed in the late 19th century. Historical research and virtual reconstruction of Tryokhgorny Brewery are specifically topical today because despite its importance as an object of industrial heritage it is in danger of complete destruction. .

IMPROVING THE QUALITY OF PROJECTS OF REPAIR COMPANIES USING COMPOSITION CENTERS

Educational and scientific publications orient future specialists of the repair and maintenance profile when studying the discipline of enterprise design to optimize technical solutions according to the criteria of minimum production area of premises and buildings and transport work for moving machines and aggregates, but they do not offer qualitative and quantitative methods of this optimization. (Research purpose) The research purpose is in developing the measures to reduce the production area and transport work on the movement of products during the reconstruction and technical re-equipment of repair and maintenance enterprises. (Materials and methods) Geometric optimization according to the criteria of transport work for the movement of repaired and serviced products and the production area of the production building has been used during the study. The layout decision of the industrial buildings subject to technological requirements, restrictions, safety and rational due to the location of the plots, the minimum transport equation serviced (repairable) goods and traffic flows. (Results and discussion) The article presents the concept of a composite center in the layout of the production building of a repair and maintenance enterprise in design practice. The location relative to each other plots of maintenance and repair of operational and integrated operating company, as well as disassembly and cleaning, restoration of parts and a pick-assembly plots repair company that will ensure the movement of goods heaviest path of least length are justified. (Conclusions) The use of composite centers in design work during the reconstruction and technical re-equipment of production sites of operational, maintenance and repair enterprises with the optimization procedure allows you to obtain a housing layout with a minimum production area and the least transport work to move the repaired or serviced products.

"We have all lived and breathed tea." Gendered moral economies of factory tea production in Western Georgia

Scholarship on Georgian food and drinking culture has been expanding in the past decades. However, scholars have focused mostly on private spaces of food preparation and consumption, as well as on domestic practices of hospitality. This paper tries to expand the scope of these studies by looking at spaces previously omitted: namely spaces of industrial food production. Building on the results of fieldwork conducted in Western Georgia (the Samegrelo region) between 2016 and 2017, as well as several short field trips in 2015, this paper focuses on gendered moral economies of tea (Camellia sinensis) production in a context of economic change in Georgia. This paper follows people who produce one commodity: tea. Although not broadly considered a legitimate part of Georgian foodways, it is imprinted in the lives of the people who both used to and still do work in tea manufacturing. The analysis focuses on one main protagonist: a tea technologist employed at a factory. In so doing, it demonstrates the moral economies in which downgrading, migration and coping strategies are embedded.