384 research outputs found
Analisis biaya diferensial pada produk kripik singkong UKM MURIS
No full textINDONESIA:
Salah satu fungsi penting manajemen adalah perencanaan. Perencanaan manajemen dihadapkan dalam pengambilan keputusan diantara berbagai alternatif. Pada penelitian ini, penulis melakukan penelitian di UKM MURIS. Masalah yang dihadapi oleh perusahaan ini adalah pada keputusan untuk menjual langsung atau memproses lebih lanjut produknya. Untuk memilih alternatif yang tepat perlu dilakukan analisis biaya diferensial agar keputusan yang dipilih dapat memberikan keuntungan bagi perusahaan.
Metode penelitian yang digunakan adalah menggunakan metode kualitatif deskriptif. Data yang diperoleh dalam penelitian ini berasal dari hasil wawancara, observasi, dan dokumentasi langsung pada UKM MURIS. Data yang diperoleh adalah data yang berhubungan dengan biaya produksi dan seluruh informasi tentang UKM MURIS.
Setalah melakukan perhitungan biaya produksi lanjutan dan menghitung laba rugi dengan metode variable costing, Dari hasil perhitungan dan analisis, pendapatan yang diperoleh dari memproses lebih lanjut sebesar Rp. 1.490.091.140 lebih besar jika dibandingkan dengan langsung menjual kripik singkong mentah sebesar Rp. 534.439.960 sehingga pendapatan diferensialnya adalah sebesar Rp. 955.651.180 Dari hasil analisis, pendapatan ketika melakukan proses lanjutan lebih besar, jika pendapatan meningkat maka laba juga akan ikut meningkat. Penulis menyarankan kepada pemilik UKM MURIS untuk mengambil keputusan memproses lebih lanjut produk kripik mentah menjadi kripik matang agar laba yang diperoleh bisa lebih tinggi. Hal ini akan sangat berdampak pada kelangsungan hidup dari perusahaan.
ENGLISH:
One important function of management is planning. Management planning confronted with making decisions among various alternatives. This study was conducted in UKM MURIS. The problem faced by this company is the decision to sell directly or further process the product. To choose the right alternative, this research examined a differential cost analysis that might give benefit to the company.
The method used in this research is a descriptive qualitative method. The data was taken from interviews, observations, and direct documentation on UKM MURIS that related to production costs and all information about UKM MURIS.
After calculating the continued production costs and calculating the financial profit and loss using the variable costing method. The results of the calculation and analysis, the income obtained from further processing is Rp. 1.490.091.140 greater than directly selling material in the form of a wooden board Rp. 534.439.960 so that the differential income is Rp. 955.651.180. From the results of the analysis, further processing has greater income. The profits will increase if the income increases. The author advises UKM MURIS owners to decide to process further uncooked chip products into cooked chips so that the profits can be higher. This will greatly impact the survival of the company.
ARABIC:
أحد الوظائف المهمة للإدارة هو التخطيط. يواجه التخطيط الإداري في اتخاذ القرارات بين البدائل المختلفة. في هذا البحث، أدّى الباحث بحثًا في الشركات الصغيرة المتوسطة MURIS. المشكلة التي تواجهها الشركة هي قرار البيع المباشر أو النهج الإضافي مصنوعاتها. لاختيار البديل الجيد، يجب أداء تحليل التكاليف التفاضلية كي يكون القرار المختار مفيدة للشركة.
طريقة البحث المستخدمة هي الطريقة النوعية الوصفية. البيانات المستخدمة في هذا البحث من المقابلات والملاحظات والتوثيق المباشر على الشركات الصغيرة والمتوسطة MURIS. البيانات المحصولة هي البيانات المتعلقة بتكاليف الإنتاج وجميع المعلومات حول الشركات الصغيرة المتوسطة MURIS.
بعد حساب تكاليف الإنتاج المستمرة وحساب الربح والخسارة باستخدام طريقة التكلفة المتغيرة (variable costing)، من نتائج الحساب وتحليلها، فإن الدخل المحصول من النهج الإضافي هو 1.496.091.400 روبية أكبر من البيع المباشر المواد كالخشبة 534.439.960 روبية ليكون الدخل التفاضلي 955.651.180 روبية. من نتائج التحليل، يكون الدخل عند القيام بالنهج الإضافي أكبر، إذا تطوّر الدخل فتطوّر الربح أيضا. ينصح الباحث على مالك الشركات الصغيرة المتوسطة MURIS باتخاذ القرار للنهج الإضافي المنتجات الرقائق الخامة تكون الرقائق الناضجة كي يكون الربح المحصول أعلى أو أكبر. هذا سيؤثر بشكل كبير على بقاء الشرك
Trichuris muris: A model of gastrointestinal parasite infection
No full textInfection with soil-transmitted gastrointestinal parasites, such as Trichuris trichiura, affects more than a billion people worldwide, causing significant morbidity and health problems especially in poverty-stricken developing countries. Despite extensive research, the role of the immune system in triggering parasite expulsion is incompletely understood which hinders the development of anti-parasite therapies. Trichuris muris infection in mice serves as a useful model of T. trichiura infection in humans and has proven to be an invaluable tool in increasing our understanding of the role of the immune system in promoting either susceptibility or resistance to infection. The old paradigm of a susceptibility-associated Th1 versus a resistance-associated Th2-type response has been supplemented in recent years with cell populations such as novel innate lymphoid cells, basophils, dendritic cells and regulatory T cells proposed to play an active role in responses to T. muris infection. Moreover, new immune-controlled mechanisms of expulsion, such as increased epithelial cell turnover and mucin secretion, have been described in recent years increasing the number of possible targets for anti-parasite therapies. In this review, we give a comprehensive overview of experimental work conducted on the T. muris infection model, focusing on important findings and the most recent reports on the role of the immune system in parasite expulsion. © 2012 The Author(s)
The effects of inflation and interest rate on the stock market / Marlina Muris
No full textMany people mostly stock players in Malaysia believed that there is an effect of inflation and interest towards the share prices, market liquidity and market volatility. This project paper will try to determine whether there is an direct effect of inflation and interest towards stock market. The study is based on the January 1991 until May 1998. The market data use in these study are the KLSE CI The regression and chart analysis are use to determine the relationship between the inflation, interest rate and stock market. The regression analysis use by the author is to determine the coefficient of Determination (R ), t-statistic, parameter analysis and hypothesis test. The chart analysis is to determine the trend lines between the variables
Characterization and PCR multiplexing of polymorphic microsatellite loci in the whipworm Trichuris arvicolae, parasite of arvicoline rodents and their cross-species utilization in T. muris, parasite of murines
No full text[email protected] audienceTrichuris arvicolae and T. muris are gastro-intestinal nematodes of respectively arvicoline and murine rodents. We aim to investigate the ecology of these Trichuris species using population genetics. We sampled nematodes from rodents trapped in the East of France. After confirming the species identification of the nematodes using ITS1-5.8S-ITS2 ribosomal DNA sequences, we isolated and characterized twelve dinucleotide microsatellite loci in T. arvicolae. A multiplex panel was developed. Application to a set of 30 individuals allowed clear and easy characterization of allele sizes. The number of alleles ranged from 2 to 6 per locus with observed heterozygosities ranging from 0 to 0.93. A test on eleven T. muris revealed that eight loci among twelve amplified, and five were polymorphic. These sets of microsatellite loci provide high throughput capacity for population genetic studie
Anti-IL-9 vaccination prevents worm expulsion and blood eosinophilia in Trichuris muris-infected mice.
No full textProduction of neutralizing anti-IL-9 antibodies was induced in mice by immunization with mouse IL-9 coupled to ovalbumin. In the six mouse strains tested, a strong and long-lasting anti-IL-9 response developed with seric inhibitory titers of 10(-3) to 10(-5), as measured in an in vitro IL-9-dependent cell proliferation assay. In vivo, this immunization completely abrogated the increase in mast-cell protease-1 levels as well as the eosinophilia observed in mice after implantation of an IL-9-secreting tumor. We took advantage of this method to assess the role of IL-9 in infections with nematode Trichuris muris, where IL-9 production correlates with the resistant phenotype. C57BL/6 mice, which normally expel the parasite, became susceptible after anti-IL-9 immunization, demonstrating that IL-9 plays a critical role in this model. In addition, neutralization of IL-9 also inhibited parasite-induced blood eosinophilia. Taken together, the present data demonstrate the potency of our strategy to antagonize IL-9 in vivo and shows that this cytokine plays a major role in resistance against T. muris infection
The retinoic acid receptor agonist Am80 increases mucosal inflammation in an IL-6 dependent manner during Trichuris muris infection
No full textPurpose: Vitamin A metabolites, such as all-trans-retinoic acid (RA) that act through the nuclear receptor; retinoic acid receptor (RAR), have been shown to polarise T cells towards Th2, and to be important in resistance to helminth infections. Co-incidentally, people harbouring intestinal parasites are often supplemented with vitamin A, as both vitamin A deficiency and parasite infections often occur in the same regions of the globe. However, the impact of vitamin A supplementation on gut inflammation caused by intestinal parasites is not yet completely understood. Methods: Here, we use Trichuris muris, a helminth parasite that buries into the large intestine of mice causing mucosal inflammation, as a model of both human Trichuriasis and IBD, treat with an RARα/β agonist (Am80) and quantify the ensuing pathological changes in the gut. Results: Critically, we show, for the first time, that rather than playing an anti-inflammatory role, Am80 actually exacerbates helminth-driven inflammation, demonstrated by an increased colonic crypt length and a significant CD4+ T cell infiltrate. Further, we established that the Am80-driven crypt hyperplasia and CD4+ T cell infiltrate were dependent on IL-6, as both were absent in Am80-treated IL-6 knock-out mice. Conclusions: This study presents novel data showing a pro-inflammatory role of RAR ligands in T. muris infection, and implies an undesirable effect for the administration of vitamin A during chronic helminth infection. © 2013 The Author(s)
Bijwerkingen en valkuilen van EBM: trap er niet in!
No full textMuris JWM, Damoiseaux RAMJ, Van Dijk N. Bijwerkingen en valkuilen van EBM: trap er niet in! Huisarts Wet 2017;60(11):548-50. Huisartsen zijn echte evidence-based zorgverleners. Systematische reviews en richtlijnen helpen ons bij het nemen van beslissingen – evidence-based medicine (EBM) heeft ons veel opgeleverd. Door de sterke nadruk op de wetenschappelijk onderbouwing is de kans echter groot dat de wensen en situatie van de specifieke patiënt die tegenover ons zit en onze eigen klinische ervaring te weinig aandacht krijgen. Uitkomsten uit onderzoek kunnen daarnaast een te grote invloed krijgen op ons handelen en de afrekening door zorgverzekeraars te sterk bepalen. Ook kan de industrie klinisch irrelevant onderzoek gebruiken voor financieel gewin. Deze ontwikkelingen hebben weerstand tegen EBM opgeroepen. Het is daarom van groot belang om tijdens de opleiding het eigenlijke perspectief van EBM centraal te stellen: het gebruik van evidence met inachtneming van de wens en situatie van de patiënt, en de klinische expertise van de arts. Behalve bevragen, zoeken en wegen van evidence moeten we de vertaalslag naar de praktijk benadrukken. Hoe kunnen we de valkuilen en bijwerkingen van een te beperkte toepassing van EBM ontwijken
Ambergy Industrial: A heating control system to save energy
No full textIndustrial buildings, used as warehouses or distribution centres, are characterized by large doors which are opened temporarily or for longer periods. A new technique - called Ambergy - is investigated which prevents unnecessary energy loss through open overhead doors in heated industrial halls. This technique consists of a smart coupling between the heating system and the overhead doors. By temporarily switching off gas-fired heaters near open doors, the heat loss through the door should be minimized. It is expected that the Ambergy system can contribute to energy savings, also when the indoor thermal comfort is taken into account. However, at the start of the research, the amount of energy which can be saved and the effect of the Ambergy system on the thermal comfort, was not known yet. If energy can be saved by using the Ambergy system, and the current thermal comfort level can be retained, many industrial buildings can benefit from this. This thesis aimed to get an insight in the energy saving effects of the Ambergy system and to determine its potential - technical - feasibility. To fulfil this aim, a literature study is performed to predict important physical aspects affecting the heat balance, to gain insight in air transport phenomena and to derive criteria to compare thermal comfort levels. By using the software packages Matlab and Simulink, these physical aspects and air flow phenomena are implemented in a thermal building-dynamics simulation. This simulation predicts effect of the Ambergy system on the air temperature across the hall and the fuel savings for different circumstances during a whole winter season. Assumptions made in the thermal building-dynamics simulation - regarding the air flow direction - are verified with a computational fluid dynamics (CFD) model. Furthermore, measurements are performed in one representative industrial hall (Alphatron, Rotterdam), to gain input data for both models and to validate the outcome. To make the system as optimal as possible and accepted by the employees, also the effect on the indoor thermal comfort is taken into account. A comparison between the current thermal comfort level and the expected thermal comfort level, when applying Ambergy, is performed by calculating the required insulation value of the clothing of the employees (IREQ-value). As part of this thesis, also requirements for pilot projects at business facilities of DHL and Alphatron - in ’s Hertogenbosch and Rotterdam respectively - are defined and these pilot projects were carried out during this thesis. Due to the confidential nature of this research and the embargo set by the TU Delft and BreedofBuilds B.V., no information can publicly be given regarding the results, conclusions and recommendations done in this research until August 2017.Building Technology and PhysicsStructural EngineeringCivil Engineering and Geoscience
Revision_Online_supplement_FatigueCOPD_Ther_Adv_Resp_Dis_YMJGoertz_3April2019 – Supplemental material for Fatigue is highly prevalent in patients with COPD and correlates poorly with the degree of airflow limitation
No full textSupplemental material, Revision_Online_supplement_FatigueCOPD_Ther_Adv_Resp_Dis_YMJGoertz_3April2019 for Fatigue is highly prevalent in patients with COPD and correlates poorly with the degree of airflow limitation by Yvonne M. J. Goërtz, Martijn A. Spruit, Alex J. Van ‘t Hul, Jeannette B. Peters, Maarten Van Herck, Nienke Nakken, Remco S. Djamin, Chris Burtin, Melissa S. Y. Thong, Arnold Coors, Yvonne Meertens-Kerris, Emiel F. M. Wouters, Judith B. Prins, Frits M. E. Franssen, Jean W. M. Muris, Lowie E. G. W. Vanfleteren, Mirjam A. G. Sprangers, Daisy J. A. Janssen and Jan H. Vercoulen in Therapeutic Advances in Respiratory Disease</p
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