156 research outputs found
Wages, its organisation and accounting in the SIA "Tukuma nami"
No full textDiplomdarba temats ir “Darba samaksa, tās organizācija un uzskaite SIA “Tukuma nami”. Diplomdarba mērķis pamatojoties uz darba samaksas teorētiskajiem aspektiem, izpētīt darba samaksas organizāciju un uzskaiti SIA ”Tukuma nami” un izstrādāt priekšlikumus darba samaksas uzskaites pilnveidošanai SIA ”Tukuma nami”. Darbā tiek risināti SIA ”Tukuma nami” darba samaksas problēmjautājumi. Konkrēto problēmu risināšanai autore izstrādājusi virkni priekšlikumu. Par pētījuma avotiem darbā kalpoja Latvijas Republikas likumi un normatīvie akti, periodiskie izdevumi, ekonomiskā literatūra, internetā pieejamie materiāli , kā ari SIA ”Tukuma nami” nepublicētie materiāli. Atslēgvārdi: darba samaksa, atvaļinājums, slimības nauda, ieturējumi no darba samaksas.The topic of the Diploma Paper is “Wages, its organisation and accounting in the SIA “Tukuma nami”. The aim of the Diploma Paper is, based on the theoretical aspects of wages, to research organisation and accounting of wages in the SIA ”Tukuma nami” and to elaborate proposals for improvement of accounting of wages in the SIA ”Tukuma nami”. The Diploma Paper deals with the issues related to wages of the SIA ”Tukuma nami”. The Author has elaborated several proposals for solution of the specific issues. The laws and normative acts of the Republic of Latvia, periodical publications, economic literature, materials available on the Internet, as well as the unpublished materials of the SIA ”Tukuma nami” were used in the Diploma Paper as the source of research. Keywords: wages, vacation, sickness benefit, deductions from wages
Debtor’s debt accounting and its influence on “Aizputes nami” Ltd.financial standings.
No full textBakalaura darba autore: Inese Drulle. Bakalaura darba tēma: Debitoru parādu uzskaite un to ietekme uz SIA “Aizputes nami” finansiālo stāvokli. Studiju programma: Komercdarbība un uzņēmuma vadība. Darba zinātniskais vadītājs: Mg. paed. Inta Kalniņa. Bakalaura darbā tiek pētīta/analizēta: debitoru parādu uzskaite un to ietekme uz uzņēmuma finansiālo stāvokli. Darba mērķis: pamatojoties uz teorētiskajiem literatūras avotiem, analizēt debitoru parādu uzskaiti un to ietekmi uz SIA “Aizputes nami” finansiālo stāvokli. Darba uzdevumi: 1. Analizēt teorētisko literatūru par debitoru parādiem. 2. Aplūkot un raksturot SIA “Aizputes nami” darbību. 3. Veikt SIA “Aizputes nami” finansiālo rādītāju aprēķinus un analīzi, novērtēt debitoru parādu ietekmi uz SIA “Aizputes nami” finansiālo stāvokli. 4. Izstrādāt secinājumus un priekšlikumus. Darbs sastāv no: trīs nodaļām, 15 apakšnodaļām. Pirmajā nodaļā: darba autore analizē teorētisko literatūru par debitoru parādiem. Otrajā nodaļā: darba autore raksturo SIA “Aizputes nami” darbību. Trešajā nodaļā: darba autore veic SIA “Aizputes nami” finansiālo rādītāju aprēķinus un to analīzi, novērtē debitoru parādu ietekmi uz SIA “Aizputes nami” finansiālo stāvokli. Rezultātā: ir apkopoti secinājumi un izstrādāti priekšlikumi uzņēmuma stratēģijai darbā ar debitoru parādiem. Darba apjoms: ir 79 lapas, darbā ir 24 tabulas, 44 attēli un 4 pielikumi. Darbā izmantoti: LR normatīvie dokumenti, speciālā literatūra, periodiskie izdevumi, interneta resursi, uzņēmuma nepublicētie materiāli. Atslēgas vārdi: SIA “Aizputes nami”, debitoru parādi, bilance, gada pārskats, finanšu analīze, finansiālie rādītāji, stratēģija. The author of this bachelor's thesis: Inese Drulle Theme of the bachelor's thesis: Receivables and their impact on the financial position of Aizputes Nami Ltd. Study programme: Business and management Supervisor of the bachelor's thesis: Mg. paed. Inta Kalniņa. The bachelor's thesis studies/analyzes: Receivables and their impact on the financial position of a company. Aim of the paper: On the basis of theoretical literature to analyze receivables and their impact on the financial position of Aizputes Nami Ltd. Tasks of this paper: 1. To analyze the theoretical literature on receivables. 2. To examine and describe the activity of Aizputes Nami Ltd. 3. To calculate and analyze the financial indicators of Aizputes Nami Ltd. 4. To develop conclusions and recommendations. The paper consists of 3 chapters, 15 sub-chapters. In the first part: The author has analyzed various theoretical materials on receivables. In the second part: The author has described the activity of Aizputes Nami Ltd. In the third part: The author has calculated and analyzed the financial indicators of Aizputes Nami Ltd, has evaluated the impact of receivables on the financial position of Aizputes Nami Ltd. As a result: At the end of the paper, conclusions and recommendations for the company's strategy for dealing with receivables are summarized. The paper consists of: 79 pages, 24 tables, 44 images and 4 attachments. The author in this paper has used: legislative documents of the Republic of Latvia, specialized literature, periodicals, internet resources, unpublished materials of the company. Key words: Aizputes Nami Ltd., receivables, balance-sheet, annual report, financial analysis, financial indicators, strategy
Author Correction: the Influence of Nano Filter Elements on Pressure Drop and Pollutant Elimination Efficiency in Town Border Stations
No full textThe original version of this Article contained an error in the order of the author names, which was incorrectly given as Hamed Ebadiyan, Saeed Zeinali Heris, Seyed Borhan Mousavi, Shamin Hosseini Nami ; Mousa Mohammadpourfard. Consequently, in the Author Contributions section, “H.E. Investigation. S.Z.H. Supervision, Conceptualization, Methodology, Validation. S.B.M. Formal analysis, Writing original draft. S.H.N. Formal analysis, Writing original draft. M.M. Validation.” now reads: “S.Z.H. Supervision, Conceptualization, Methodology, Validation. H.E. Investigation. S.B.M. Formal analysis, Writing original draft. S.H.N. Formal analysis, Writing original draft. M.M. Validation.” The original Article has been corrected. © 2023, The Author(s)
New business SIA „SM Viesu Nami” development plan.
No full textBakalaura darba izstrādes laikā autors dibina savu uzņēmumu SIA „SM Viesu Nami” un izstrādā uzņēmuma attīstības plānu, kā arī, lai nodrošinātu sekmīgu uzņēmējdarbību, tiek veikta konkrētās nozares uzņēmējdarbības vides analīze Latvijā. Šāda uzņēmuma dibināšanas ideja radās autora īpašumā esošas, bet vēl neizmantotas zemes efektīvai pielietošanai, kura atrodas ekskluzīvā un tūristiem pieprasītā Slīteres Nacionālā parka teritorijā vien metrus no jūras. Tā kā uzņēmuma atrašanās vieta būtu šī parka teritorijā gleznainā un klusā vietā, tad arī tūristiem piedāvājums liksies īpaši pievilcīgs. Lielākā problēma ar ko saskārās autors, ir spēja padarīt piedāvājumu pievilcīgu arī ziemas periodā. Bakalaura darba mērķis ir izstrādāt konkrētā uzņēmuma dibināšanas un attīstības plānu, kura pamatdarbība būs saistīta ar tūrisma veicināšanu Latvijas neskartajos lauku reģionos. Darba galvenie uzdevumi ir izstrādāt uzņēmuma stratēģiju, attīstības plānu, veikt konkurentu un nozares kopēju analīzi, kā arī veikt saimnieciskās darbības raksturojumu. Bakalaura darba ietvaros sekmīgi tika aplūkoti un aprakstīti visi galvenie faktori, kas nepieciešami, lai dibinātu un uzsāktu uzņēmuma veiksmīgu darbību.In this thesis author creates his own company SIA “SM Viesu Nami” and develops companys development plan, as well as, to ensure successful enterpreneurship, author develops business environemt analysis. Idea to create enterpreneurship occured because author owns a property that is not used efficiently. Property is located in exclusive and for tourists attractive Sliteres National park territory, that is located near Baltic sea. Companys location will be National parks most picturesque and quiet place, that will ensure offer for tourists much more attractive. Biggest problem for author was to ensure offer attractive for tourists in winter period. Thesis main goal is to create companys establishing and development plans, which main service is related with tourism in countryside regions. Thesis main tasks are to develop company’s strategy, development plan, analyze main competitors, company’s branch and business environment. During creation of thesis author successfully described all main factors that affects company’s establishment and successfull business growth
Pengaruh Mutu Biji Coklat Kering pada Proses Pengolahan Produk Awetan Coklat
Full text linkThis research has conducted to find out the effects of the cocoa beans quality on chocolate manufacture to produce the chocolate mass, chocolate butter and cocoa powder. Parameter evaluated of the cocoa beans quality (SNI 01-2323-2002) were moisture. insects. fungi. foreigh matters, and shell content.Parameter analysis of the chocolate mass were colour. flavor. moisture. butter and pH. The analysis ot Ihe cocoa butter were colour. flavor and free fatty acid (FFA) content The analysis of cocoa powder were colour. flavor. butter content, pH and total plate count. The quality of cocoa beans coming from 6 (six) regencies was analyzed and tehe the best two (from Kutai Timor and Samarinda) of them were chosen for further process to make chocolate mass. After that cocoa butter and powder produced. All the qualify of cocoa beans. chocolate mass. cocoa butter and cocoa powder were analyzed based on appropriate National Standard of Indonesia (SNI). The main quality parameters. influencing tne products were moeisture and fat content while the key step of process to meet the standard were the fermentation. roasting and pressing.
Aplikasi GMP dalam Produksi Garam Konsumsi Beryodium
Full text linkThe main objective of Good Manufacturing Practise (GMP) implementation is products with quality, nutrition and for all consumers. GMP implementation is guided by the regulation of health minister (SK. Menteri Kesehatan No. 23/MEN-KES/SK/I/1978). This regulationexplains specifically about a better control process for good industry.The important aspects for GMP implementation are location. building.equipment sanitation, material/ingredients, end products, material packaging, labeling, storage and maintenance. The aspects can be applied on consumption salt industries. By implementation GMP, production process have been done to consumption salt products that is in accordance with SNI 01 -3556 - 2000 requirements.
LLC "Tukuma nami" receivables impact on the company's financial results
No full textViens no būtiskiem uzņēmējdarbības aspektiem ir gūt peļņu. Debitoru parādu savlaicīga iekasēšana ir uzņēmumu neatņemama sastāvdaļa peļņas gūšanā. Darba mērķis ir, pamatojoties uz teorētiskām atziņām un praktisko uzņēmuma materiālu pamata izpētīt SIA „Tukuma nami” debitoru parādu ietekmi uz uzņēmuma finanšu rezultātu un izstrādāt priekšlikumus debitoru parādu politikas pilnveidošanai. Darbā pētīta debitoru parādu vadīšanu uzņēmumā, Latvijas normatīvo aktu prasības, analizēta debitoru parādu ietekme uz likviditāti un rentabilitāti, apkopoti secinājumi un izstrādāti priekšlikumi debitoru politikas pilnveidošanai. Pētījuma rezultāti parāda nepilnības debitoru parādu vadīšanā. Izmantotas vispārpieņemtās ekonomiskās analīzes metodes. Pētījuma periods ir no 2014. – 2016. gadam. Diplomdarbā veiktā analīze pamatojas uz LR likumdošanas aktu prasībām, zinātnisko literatūru un citiem materiāliem.One of the most substantial aspects of business activity is gaining profit. Timely collection of debtors’ debts is an integral part of derivation of profit. Aim of the Diploma Paper is to study the impact of LLC “Tukuma nami” debtors’ debts on the financial results of the company and to develop suggestions for improvement of the debtor management policy on basis of theoretical verity and practical analysis of the company materials. The Diploma Paper studies management of debtors’ debts in the company, requirements of the laws and regulations of the Republic of Latvia, analyses the impact of debtors’ debts on liquidity and profitability, summarises conclusions and draws up suggestions for improvement of the debtor management policy. Results of the study show deficiencies of the debtors’ debt management. The author has used generally accepted methods of economic analysis. Study period is from 2014 to 2016. The analysis of the present Diploma Paper is based on requirements of the laws and regulations of the Republic of Latvia, scientific publications and other materials
Paleoamerican Occupation, Stone Tools from the Cueva del Medio, and Considerations for the Late Pleistocene Archaeology in Southern South America
Full text linkArchaeological excavations at the Cueva del Medio performed during the 1980s and 1990syielded an important record of both faunal and stone tool remains, as well as data, to discuss issues that occurred during the Terminal Pleistocene. Due to that, the shaped Paleoamerican artifacts collected in the author?s excavations were partially informed. The present article provides unpublished data on the field-work, the results of a techno-morphological analysis of the stone tools, and considerations about early hunter-gatherer societies along with their regional paleo-environmental interactions, as well other topics regarding the regional archaeological process during the last millennium of the Pleistocene. Findings from there have been extremely useful for discussing diverse paleo-ecological and archaeological topics and have extended the knowledge and discussions about dierent Pleistocene scientific issues, mainly related with flora, fauna, and the colonization of southern Patagonia.Fil: Nami, Hugo Gabriel. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Ciudad Universitaria. Instituto de Geociencias Básicas, Aplicadas y Ambientales de Buenos Aires. Universidad de Buenos Aires. Facultad de Ciencias Exactas y Naturales. Instituto de Geociencias Básicas, Aplicadas y Ambientales de Buenos Aires; Argentin
Coupling of NAMI DANCE and XBeach numerical models to simulate tsunami induced morphological changes: Case study in Sığacık bay
No full textIn this study, NAMI DANCE and XBeach Non-hydrostatic numerical models are coupled to assess the tsunami-induced morphological changes. The former is faster than most tsunami numerical models due to its graphics processing unit support, and the latter solves flow-induced morphological changes and dispersive flow equations. Four simulation studies, including the individual model comparison of hydrodynamics, one- and two-dimensional coupled model validation, and a case study assessing morphological changes inside Teos Marina, Izmir, due to the 30 October 2020 Samos Earthquake Tsunami, are conducted. The hydrodynamic model performance of NAMI DANCE and XBeach Non-hydrostatic is found comparable. Additionally, one- and two-dimensional coupled models are validated against the modeling of solitary wave-induced cross-shore profile changes and hypothetical long wave propagation on a complex bathymetry study, respectively. Case study model results show that the material eroded from the marina entrance is deposited at the marina center due to decelerating flow. Additionally, a poor morphologic model performance at the marina entrance is obtained, whereas the coupled model performed better in the regions inside the marina. However, it is unclear to the author whether the low performance is obtained due to the coupling method followed or the low-quality and old pre-event bathymetry data used in both quantitative and qualitative comparisons. During the simulation studies, the effects of several XBeach Non-hydrostatic input parameters on the morphologic performance are evaluated, and it is concluded that the morphologic accuracy is significantly affected by sediment transport formulation.</p
SUBSTITUSI TEPUNG TAPIOKA DENGAN TEPUNG BIJI NANGKA (Arthocarpus heterophyllusLamk.) TERHADAP KUALITAS FISIK DAN ORGANOLEPTIK NUGGETDAGING AYAM
Full text linkThe research was conducted in September-December 2014 at the Laboratory of Postharvest Technology on Faculty of Agriculture and Animal Sciences State Islamic University of Sultan Syarif Kasim Riau. This research aims to know the physical and organoleptic properties of chicken nuggets which include the degree of acidity (pH), cooking loss, water holding capacity (WHC), colour, flavour, aroma and texture with the substitution of cassava starch with wheat seeds jackfruit seed flour with different levels. The method used in this study completely randomized design with a ratio of starch: jackfruit seed flour (100%:0%), (75%:25%), (50%:50%), (25%:75%) and (0%:100%). The results showed the substitution of starch with jackfruit seed flour in making chicken nugget showed highly significant effect (P0.05) to degree of acidity (pH), cooking loss, water holding capacity (WHC) and aroma. The results showed the substitution of starch with jackfruit seed flour up to a level of 25% preferred by panelists flavor, texture and aroma. Whereas, in colour with substitution of cassava starch to starch jackfruit seeds up to a level of 100% is preferred by the panelists. Physical quality chicken nuggets degree of acidity (pH), cooking loss, water holding capacity (WHC), with the substitution of cassava on the jackfruit seed flour still that comply with standard product.
Keywords: Substitution, chicken nugget, jackfruit seeds, physical quality, organoleptic
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