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1
Putri, Hermai Nisa, and Elvi Rahmi. "PENGARUH PENDAPATAN ORANG TUA TERHADAP PERILAKU KEUANGAN MAHASISWA PENDIDIKAN EKONOMI FE UNP." Jurnal Ecogen 2, no. 3 (October 17, 2019): 315. http://dx.doi.org/10.24036/jmpe.v2i3.7373.
Повний текст джерелаАнотація:
This study aims to analyze and see the effect of parents' income on the financial behavior of students of the Faculty of Economics, Padang State University. This type of research is associative descriptive with a population of 521 students of Economic Education at the UNP. The sampling technique is Proportional Random Sampling with a sample of 84 students. Data collection techniques used in this study were questionnaires. To ensure the questionnaire used in this study, a validity test and a reliability test were performed. The data analysis technique used is simple regression analysis with the help of SPSS version 20. Previously the prerequisite test analysis was done using the normality test, linearity test, and homogeneity test. Financial behavior of students of Economic Education, FE UNP is in quite good category. The results showed that parental income did not have a significant effect on the financial behavior of FE UNP Economic Education students. Suggestions for students whose parents are classified as low income should be wise in managing finances, especially in the aspects of making expenditure and expenditure budgets, providing funds for unexpected expenses, and saving periodically. As for students whose parents are classified as moderate and high income, they must routinely make budgets for expenditure and expenditures, and record expenses and expenditures both daily, weekly and monthly. And for students whose parents are classified as very high income must also be routine in making spending and expenditure budgets, as well as saving periodically.Keywords : parent income, and financial behavior.
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Pratiwi, Yuri, and Bambang Pamungkas. "Analisis Pengakuan Pendapatan, Belanja, dan Pembiayaan Daerah Pada Pemerintah Daerah Kota Bogor." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (July 25, 2018): 059–72. http://dx.doi.org/10.37641/jiakes.v2i1.46.
Повний текст джерелаАнотація:
Recognition of Revenue, Expenditure, and Financing Area applied by the Bogor City Government is using cash basis toward accrual and the cash basis for the recognition and measurement of revenue, expenditure, and financing as well as the accrual basis for the recognition and measurement of assets, liabilities, and equity. Policies, recording, and accounting report for revenue, expenditure, and financing areas that applied by the Bogor City Government is in conformity with PSAP No. 02 by PP No. 24 of 2005 about Government Accounting Standards. Where for the recognition of revenue, expenditure, and financing areas, recognition using the cash basis. While the measurement of income, expenditure, and financing of used area using the currency. While the revenue, expenditure, and financing areas measured in foreign currency must be converted into rupiah at Bank Indonesia middle rate on the transaction date. Accounting records for revenue, expenditure, and financing areas that applied by the Bogor City Government is fully in accordance with the PSAP No. 02 by PP No. 24 of 2005. Where records for revenue, expenditure, and financing area, the recording using the cash basis
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Widarjono, Agus, and Sarastri Mumpuni Ruchba. "Demand for Meat in Indonesia: Censored AIDS Model." Agris on-line Papers in Economics and Informatics 13, no. 2 (June 30, 2021): 109–19. http://dx.doi.org/10.7160/aol.2021.130209.
Повний текст джерелаАнотація:
This study estimates the demand for meat in Indonesian urban households encompassing beef, goat, broiler chicken, and native chicken. We estimate the demand for meat using cross-sectional data from the 2013 Indonesian Socio-Economic Household Survey data, which records food expenditure for a week before the survey. Because of some zero expenditure, the Censored Almost Ideal Demand System (AIDS) using the consistent two-step estimation is applied. The estimated own-price elasticities indicate that all meat products are price-inelastic. Nonetheless, broiler chicken is the most responsive meat product while goat is the least responsive meat product to price changes. All meat products are normal good referring to the estimated income elasticities. However, Native chicken is the most responsive and goat is the most unresponsive to the income change. The estimated cross-price elasticities conclude that broiler chicken and beef are substitute goods. The policy simulation indicates that beef is a meat product that is unresponsive to price and income changes. Native chicken is the most responsive meat product to price and income change, followed by broiler chicken.
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Agorinya, Isaiah Awintuen, Maxwell Dalaba, Nathan Kumasenu Mensah, Samuel Tamti Chatio, Lan My Le, Yadeta Dassie Bacha, Jemima Sumboh, et al. "Challenges and experiences in linking community level reported out-of-pocket health expenditures to health provider recorded health expenditures: Experience from the iHOPE project in Northern Ghana." PLOS ONE 16, no. 9 (September 7, 2021): e0256910. http://dx.doi.org/10.1371/journal.pone.0256910.
Повний текст джерелаАнотація:
Out of pocket health payment (OOPs) has been identified by the System of Health Accounts (SHA) as the largest source of health care financing in most low and middle-income countries. This means that most low and middle-income countries will rely on user fees and co-payments to generate revenue, rationalize the use of services, contain health systems costs or improve health system efficiency and service quality. However, the accurate measurement of OOPs has been challenged by several limitations which are attributed to both sampling and non-sampling errors when OOPs are estimated from household surveys, the primary source of information in LICs and LMICs. The incorrect measurement of OOP health payments can undermine the credibility of current health spending estimates, an otherwise important indicator for tracking UHC, hence there is the need to address these limitations and improve the measurement of OOPs. In an attempt to improve the measurement of OOPs in surveys, the INDEPTH-Network Household out-of-pocket expenditure project (iHOPE) developed new modules on household health utilization and expenditure by repurposing the existing Ghana Living Standards Survey instrument and validating these new tools with a ‘gold standard’ (provider data) with the aim of proposing alternative approaches capable of producing reliable data for estimating OOPs in the context of National Health Accounts and for the purpose of monitoring financial protection in health. This paper reports on the challenges and opportunities in using and linking household reported out-of-pocket health expenditures to their corresponding provider records for the purpose of validating household reported out-of-pocket health expenditure in the iHOPE project.
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Rahmawati, Eka, Amir Mahmud, and Nurdian Susilowati. "Peningkatan profesionalisme guru akuntansi pada kompetensi dasar memahami akuntansi lembaga." Unri Conference Series: Community Engagement 3 (November 18, 2021): 351–57. http://dx.doi.org/10.31258/unricsce.3.351-357.
Повний текст джерелаАнотація:
One of the new essential competencies in the revised 2013 Curriculum is understanding village financial management. Basic competence to understand village financial management is urgent to learn because of new knowledge in accounting. Therefore, teachers must move to learn from various sources, including academics. This community service activity aims to increase understanding of the scope of village financial management and knowledge of income, expenditure, and village financing activities. Furthermore, a comprehensive evaluation of the training is carried out to compile reports on village assets. The training activity was attended by 80 vocational high schools (SMK) accounting teachers in Pemalang using virtual zoom meetings. The result is that teachers can understand the scope of village financial management and its functions. The concepts of income, expenditure and financing can be carefully understood and practised how to apply them. The accounting basis used is the cash basis, so that so far, the financial records are still straightforward
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Hadi, Rosalia, I. Gede Nika Wirawan, I. Gusti Ngurah Ady Kusuma, and Ni Luh Gede Pivin Suwirmayanti. "Pemanfaatan Aplikasi Mobile untuk Pencatatan Keuangan pada Usaha Banten di Bhuana Asri Dalung." Journal of Community Development 1, no. 2 (February 11, 2021): 52–56. http://dx.doi.org/10.47134/comdev.v1i2.12.
Повний текст джерелаАнотація:
Banten is a tool offered by Hindus as a form of gratitude to God Almighty for his bestowed blessings. Every Hindu family is obliged to provide Banten as a means of daily religious ceremonies. Therefore people who can make Banten are needed to meet these needs. That is what prompted Mrs Kadek Suli to open this business. Mrs Kadek Suli's offering business is located at Br. Bhuana Asri Dalung, North Kuta District, Badung Regency. The business, which was started in 2015, provides various Banten needs, such as Canang, Meghan, Sodaan, etc. This service activity aims to help Mrs Kadek Suli know the profit/loss of her business and add to Mrs Kadek Suli's insight regarding the use of mobile applications other than for entertainment, namely Mrs Kadek Suli can also use it for financial records and making monthly reports, Mrs Kadek Suli never takes notes the amount of income or expenditure, so you do not know the profit/loss of the business. Through this service activity, Mrs Kadek Suli can use a mobile application to record her daily income and expenses and make monthly reports, so that you can find out the profit/loss from her business. The stages of this service activity began with outreach to partners about the importance of information technology and financial recording, then continued with a training stage in Android-based financial applications to record income and expenditure and make monthly reports. The final stage of the activity is monitoring and evaluation. The results obtained from this activity are that now Mrs Kadek Suli knows the use of information technology and can use mobile applications for financial recording and monthly reports.
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Lappeman, James, Joel Chigada, and Pragasen Pillay. "Rethinking share-of-wallet at the bottom of the pyramid: using financial diaries to observe monthly category trade-offs." Journal of Consumer Marketing 36, no. 1 (January 14, 2019): 50–63. http://dx.doi.org/10.1108/jcm-11-2017-2438.
Повний текст джерелаАнотація:
PurposeThis study provides empirical evidence for the impact that income and expenditure fluctuations have on understanding the fundamentals of BoP household share-of-wallet in South Africa.Design/methodology/approachThe study used a longitudinal financial diary methodology to record household income in 80 households (in four different geographic areas) over four monthly waves.FindingsThe study showed the lack of reliability of aggregated population income and expenditure surveys when understanding the specific behaviour of BoP households. The study concludes that major category trade-offs occur on a monthly basis, and that these trade-offs directly impact our fundamental understanding BoP SoW.Originality/valueWhile the BoP consumer theory is developing (especially in the last decade), most of the theory is focused on development and business strategy. Empirically based consumer theory is noticeably lacking, given that the BoP is the largest population segment on earth. In addition, research is largely absent of highly rigourous and in-depth quantification of consumer SoW behaviour. This study contributes to the BoP theory by examining monthly fluctuations in income and expenditure, a line of analysis not done before to this extent. In doing so, the study proposes a new metric for the measurement of category expenditure as an index of the total spend.
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Hoang, Van Minh, Cam Phuong Pham, Quynh Mai Vu, Thuy Trang Ngo, Dinh Ha Tran, Dieu Bui, Xuan Dung Pham, Dang Khoa Tran, and Trong Khoa Mai. "Household Financial Burden and Poverty Impacts of Cancer Treatment in Vietnam." BioMed Research International 2017 (2017): 1–8. http://dx.doi.org/10.1155/2017/9350147.
Повний текст джерелаАнотація:
Purpose. This paper aims to analyze the household financial burden and poverty impacts of cancer treatment in Vietnam. Methods. Under the “ASEAN CosTs in ONcology” study design, three major specialized cancer hospitals were employed to assemble the Vietnamese data. Factors of socioeconomic, direct, and indirect costs of healthcare were collected prospectively through both individual interviews and hospital financial records. Results. The rates of catastrophic expenditure based on the cut-off points of 20%, 30%, 40%, and 50% of household’s income were 82.6%, 73.7%, 64.7%, and 56.9%, respectively. 37.4% of the households with patient were impoverished by the treatment costs for cancer. The statistically significant correlates of the impoverishment problem were higher among older patients (40–60 years: 1.77, 95% CI 1.14–2.73; above 60 years: 1.75, 95% CI 1.03–2.98); poorer patients (less than 100% national income: 29, 95% CI 18.6–45.24; less than 200% national income: 2.89, 95% CI 1.69–4.93); patients who underwent surgery alone (receiving nonsurgery treatment: 2.46, 95% CI 1.32–4.59; receiving multiple treatments: 2.4, 95% CI 1.38–4.17). Conclusions. Lots of households were pushed into poverty due to their expenditure on cancer care; more actions are urgently needed to improve financial protection to the vulnerable groups.
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Juhardi, Ujang, and Khairullah Khairullah. "Sistem Pencatatan dan Pengolahan Keuangan Pada Aplikasi Manajemen Keuangan E-Dompet Berbasis Android." Journal of Technopreneurship and Information System (JTIS) 2, no. 1 (March 5, 2019): 24–29. http://dx.doi.org/10.36085/jtis.v2i1.215.
Повний текст джерелаАнотація:
Abstract— The way to achieve a more prosperous person is to control his finances wisely and carefully. One effort that can be done is to make a financial record so that finances can be well controlled. Such financial records can help a person to stay in stable financial condition so as to be able to see whether there should be a reduced expenditure or additional savings. But in general the recording of financial statements are still done manually, namely by way of recording transactions to the notebook and manually calculate the transaction data so as to produce financial statements in a simple bookkeeping. However, it is very inefficient, the large number of transactions that occur every day requires that recording, transaction counting and reporting take some time. From these problems then the authors will discuss How Making Recording System and Financial Processing In Application Management Finance e-Wallet Based Android. So the benefits of this research is to facilitate and assist a person in recording, calculating and managing income and financial expenditure using an Android-based mobile device. This research is independentKeywords: System, Financial Management, e-Dompet
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Des Rosiers, François, Marius Thériault, Gjin Biba, and Marie-Hélène Vandersmissen. "Greenhouse gas emissions and urban form: Linking households’ socio-economic status with housing and transportation choices." Environment and Planning B: Urban Analytics and City Science 44, no. 5 (June 29, 2016): 964–85. http://dx.doi.org/10.1177/0265813516656862.
Повний текст джерелаАнотація:
The main purpose of this research is to provide new insights for reducing greenhouse gas (GHG) emissions linked to transportation, furthering our knowledge on linkages between urban form and economic constraints, travel behaviour, and ability-to-pay of households based on residential choices and property ownership statuses. With Quebec City (Canada) as a case study, it combines an origin-destination (OD) survey, population census data and land use records for 2006 and rests on a series of structural equations models developed at the grid cell level (3,892 cells), which allows for testing for both direct and indirect effects of urban form, accessibility and socio-economic attributes on GHG emissions, households’ transportation and housing financial burdens and motorization rate. As expected, findings suggest that GHG emissions increase with higher incomes (and education), but mainly for homeowners. Tenants displaying a high expenditure-to-income ratio for housing tend to stay close to the city centre (and jobs), thereby minimizing their overall expenditures for transportation while lowering GHG emissions. Potential accessibility by car promotes urban sprawl, thereby contributing to increased GHG emissions. In contrast, increasing residential density and land use mix while providing a better walking access to jobs and local shops tends to favour active transportation, leading to a significant reduction in GHG emissions.
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Cassidy, Richard. "Silver coins, wooden tallies and parchment rolls in Henry III's Exchequer." Financial History Review 28, no. 3 (December 2021): 364–82. http://dx.doi.org/10.1017/s0968565021000184.
Повний текст джерелаАнотація:
In the mid thirteenth century, England used only a single coin, the silver penny. The flow of coins into and out of the government's treasury was recorded in the rolls of the Exchequer of Receipt. These receipt and issue rolls have been largely ignored, compared to the pipe rolls, which were records of audit. Some more obscure records, the memoranda of issue, help to show how the daily operations of government finance worked, when cash was the only medium available. They indicate something surprising: the receipt and issue rolls do not necessarily record transactions which took place during the periods they nominally cover. They also show that the Exchequer was experimenting with other forms of payment, using tally sticks, several decades earlier than was previously known. The rolls and the tallies indicate that the objectives of the Exchequer were not, as we would now expect, concerned with balancing income and expenditure, drawing up a budget, or even recording cash flows within a particular year. These concepts were as yet unknown. Instead, the Exchequer's aim was to ensure the accountability of officials, its own and those in other branches of government, by allocating financial responsibility to individuals rather than institutions.
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Arora, R., R. U. Rahman, W. Joe, S. Bakhshi, V. Radhakrishnan, A. Mahajan, G. Chinnaswamy, et al. "Families of Children Newly Diagnosed With Cancer Incur Significant Out-of-Pocket Expenditure for Treatment: Report of a Multi-Site Prospective Longitudinal Study From India (INPOG-ACC-16-01)." Journal of Global Oncology 4, Supplement 2 (October 1, 2018): 74s. http://dx.doi.org/10.1200/jgo.18.42400.
Повний текст джерелаАнотація:
Background: Diagnosis of cancer in a child places considerable economic burden on families. The health expenditures are more catastrophic in resource limited countries like India where GDP spend on health is just over 1% and financing of treatment is usually out-of-pocket (OOP). Consequently parents may abandon their child's cancer treatment to ensure financial sustainability of the family. Research in this area is mostly from resource rich countries and OOP expenditure burden remains unknown in India. Aim: The objective of this study is to describe the OOP expenditure incurred by families of children (< 18 years age) with cancer being treated in India prior to and during cancer directed treatment. Methods: A prospective cost of illness study from a family household perspective was conducted in 14 centers (5 public, 5 private and 4 charitable trust sector) in 4 cities in India from 2016-2018. Baseline family demographic and socioeconomic data were collected followed by OOP expenditure incurred prior to start of treatment. For the duration of the child's treatment, a social worker contacted parents at regular intervals to record their expenditure on cancer directed treatment. Data collection was stopped when one of these happened - completion of treatment or death or progression/relapse or abandonment or transfer. Data were described descriptively and a univariate/multivariate analysis using logistic regression was done to detect factors associated with OOP expenditure. Results: 394 children (63% male, median age 5 years) with cancer (64% leukemia/lymphoma, 33% solid tumors, 3% CNS tumors) were enrolled from public (45%), charitable trust (28%) and private (27%) sector hospitals. They were symptomatic for a median duration of 6 weeks (range 0 to 104 weeks). 88% had no insurance and 73% were from families with monthly income of ≤ 10,000 rupees (≤ 159 US$). Mean OOP expenditure was Rs 209,500 (3325 US$) which is 195% of per capita income (1706 US$) of India. OOP expenditure from onset of symptoms to start of treatment was Rs 53,104 (843 US$) of which 77% was medical (15% laboratory tests, 11% medicines, 9% hospital bed costs) and 23% nonmedical (12% travel, 6% food, 3% lodging). OOP expenditure on cancer directed treatment was Rs 156,396 (2482 US$) of which 64% was medical (9% hospital bed costs, 9% supportive care drugs, 8% laboratory tests) and 36% nonmedical (19% food, 9% travel, 6% lodging). On univariate analysis age, gender, city, type of treatment facility, insurance, type of cancer, driving time and distance were significantly associated with OOP expenditure but only insurance and type of treatment facility were found significant on multivariate analysis. Conclusion: Families of children with cancer incur significant OOP expenditure prior to and during cancer directed treatment, which includes a significant portion on nonmedical expenses. Expenditure varied significantly by insurance and type of treatment facility.
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Laily, Nur, Yudi Sidharta, and Achmad Djuraidi. "Simple Booking Training For Batik Jonegoro Wirausahaan Women In Bojonegoro District." Kontribusia (Research Dissemination for Community Development) 3, no. 1 (January 21, 2020): 261. http://dx.doi.org/10.30587/kontribusia.v3i1.1139.
Повний текст джерелаАнотація:
The purpose of Community Service Activities Simple Bookkeeping Training for Women entrepreneur batik Jonegoro can make simple bookkeeping so that it is orderly in carrying out its financial records so that it can be measured the expenditure, income, and profits obtained and can know the progress of the business. The method used by training. The results obtained from this training activity can increase entrepreneurial knowledge and skills in making simple bookkeeping to increase motivation in work. The conclusion is simple bookkeeping training received a positive response and businesses get knowledge and skills about new insights in running their business through simple financial bookkeeping/recording that is easy to apply.
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Sutherland, Lucie. "‘The Power of Attraction’: the Staging of Wilde and his Contemporaries at the St James's Theatre, 1892–1895." New Theatre Quarterly 31, no. 1 (January 30, 2015): 33–48. http://dx.doi.org/10.1017/s0266464x15000044.
Повний текст джерелаАнотація:
The actor-manager system remained pivotal to West End production throughout the later nineteenth century. Focusing on one actor-manager, George Alexander, and using records of his expenditure on productions during the early 1890s, Lucie Sutherland demonstrates how financial data can be used to examine evolving relationships between industry leaders and dramatic authors in this era. She argues that this kind of evidence demonstrates not only the fiscal dimension to such relationships – level of investment per production, percentage of royalties paid – but also that the data may be analyzed to ascertain the responsiveness of an actor-manager to income generated. Here, significant attention is paid to box-office revenue and expenditure for the first productions of Lady Windermere's Fan and The Importance of Being Earnest, exploring the income Alexander achieved by staging Wilde's drama prior to the arrest and trials of 1895. The use of quantitative data allows for close scrutiny of the work undertaken by prominent figures in the professional theatre; familiar narratives can be contested and endorsed through engagement with this type of material. Lucie Sutherland is a Teaching Associate in Drama and Performance at the University of Nottingham. She has written on aspects of nineteenth- and twentieth-century British theatre, including regional performance cultures and the impact of increasing professional regulation (for example the emergence of an actors' union) upon commercial theatre. She is currently completing a critical biography of Alexander.
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Oyo-Ita, Angela E., Patrick Hanlon, Ogonna Nwankwo, Xavier Bosch-Capblanch, Dachi Arikpo, Ekperonne Esu, Christian Auer, and Martin Meremikwu. "Cost-effectiveness analysis of an intervention project engaging Traditional and Religious Leaders to improve uptake of childhood immunization in southern Nigeria." PLOS ONE 16, no. 9 (September 16, 2021): e0257277. http://dx.doi.org/10.1371/journal.pone.0257277.
Повний текст джерелаАнотація:
Vaccination is a cost-effective public health intervention, yet evidence abounds that vaccination uptake is still poor in many low- and middle-income countries. Traditional and Religious Leaders play a substantial role in improving the uptake of health services such as immunization. However, there is paucity of evidence on the cost-effectiveness of using such strategies. This study aimed to assess the cost-effectiveness of using a multi-faceted intervention that included traditional and religious leaders for community engagement to improve uptake of routine immunisation services in communities in Cross River State, Southern Nigeria. The target population for the intervention was traditional and religious leaders in randomly selected communities in Cross River State. The impact of the intervention on the uptake of routine vaccination among children 0 to 23 months was assessed using a cluster randomized trials. Outcome assessments were performed at the end of the project (36 months).The cost of the intervention was obtained from the accounting records for expenditures incurred in the course of implementing the intervention. Costs were assessed from the health provider perspective. The cost-effectiveness analysis showed that the incremental cost of the initial implementation of the intervention was US$19,357and that the incremental effect was 323 measles cases averted, resulting in an incremental cost-effectiveness ratio (ICER) of US$60/measles case averted. However, for subsequent scale-up of the interventions to new areas not requiring a repeat expenditure of some of the initial capital expenditure the ICER was estimated to be US$34 per measles case averted. Involving the traditional and religious leaders in vaccination is a cost-effective strategy for improving the uptake of childhood routine vaccinations.
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De Wet, Shaun, Ilse Botha, and Marno Booyens. "Measuring the effect of the national credit act on indebtedness in South Africa." Journal of Economic and Financial Sciences 8, no. 1 (April 30, 2015): 83–104. http://dx.doi.org/10.4102/jef.v8i1.85.
Повний текст джерелаАнотація:
South Africa continues to exhibit high levels of debt-to-disposable income along with a high number of impaired credit records. The National Credit Act No. 34 of 2005 (NCA) was established in order to address these high levels. This study expands the limited research by investigating the NCA’s ability to reduce levels of over-indebtedness. The study employed quarterly data (2001-2013) in an OLS regression model in order to establish the determinants of over-indebtedness and assess the impact of the NCA. It was found that the macro-economic variables GDP, prime rate, property prices, consumer consumption expenditure, debt-to-disposable income and the level of unemployment were major contributors to the level of over-indebtedness. The NCA proved to have a positive significant effect on the levels of over-indebtedness, indicating that the NCA had not succeeded in its purpose of reducing the vulnerability of consumers to becoming over-indebted. The results suggest that the affordability assessment of the NCA must be improved in order to conduct a form of credit stress testing on consumers during their application for credit.
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ZARATA, REGIE, and IKA CHANDRIYANTI. "ANALISIS PERBEDAAN KESEJAHTERAAN ANTARA ANGGOTA DAN NON ANGGOTA BADAN USAHA MILIK DESA KARANG INDAH KECAMATAN MANDASTANA KABUPATEN BARITO KUALA." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 2, no. 3 (December 23, 2019): 660. http://dx.doi.org/10.20527/jiep.v2i3.1199.
Повний текст джерелаАнотація:
This study was aimed to (1) know the welfare condition between member and non-member of BUMDes Karang Indah (2) know the strategies that can developing BUMDes to increase the welfare of Karang Indah villagers.Respondents of the study wetre 76 of the BUMDes member families and 34 of the BUMDes non-member families, which is their occupations as farmer, seller, and breeder in Karang Indah Village, Mandastana, Barito Kuala. The data were processed by independent sample t-test and SWOT analysis. The results of the study showed the welfare condition between member and non-member of BUMDes were different and its measured by household income, household expenditure, household saving, education, and employment. These variables showed the non-member of BUMDes were more in welfare than member of BUMDes. The results of SWOT analysis were: (1) cooperating with bank to lend capital for villagers business; (2) creating productive bussiness unit; (3) keeping the stocks of goods; (4) doing sosialization about BUMDes frequently; (5) fixing the record system of BUMDes income. Village government should fix the management of BUMDes, include strategic planning, recording system for BUMDes income, and strategies to develop BUMDes. They should do these to avoid the BUMDes existence as a trend and formality, but as a way to increase the villagers welfare condition, especially the member of BUMDes. Keywords: BUMDes, Welfare, Household Income, Household Expenditure, Household Saving, Education, Employment
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Gaffney, Declan. "Retrenchment, Reform, Continuity: Welfare under the Coalition." National Institute Economic Review 231 (February 2015): R44—R53. http://dx.doi.org/10.1177/002795011523100106.
Повний текст джерелаАнотація:
The Coalition's record on working age social security is reviewed under the headings of continuity (with the policies of the previous government), retrenchment and reform. Under continuity, the Coalition's decision to proceed with the previous government's planned reassessment of incapacity benefit claims was a notable policy mistake which led to the near-collapse of the assessment system by 2014. Retrenchment measures are dominated by benefit uprating changes which, along with measures targeting higher-income groups, have been less regressive than alternative approaches to expenditure reduction. However these changes were accompanied by a number of smaller-scale retrenchment measures, with substantial cumulative impacts on income. Retrenchment has thus been less regressive than it might have been but more regressive than it needed to be, taking the retrenchment targets as given. Policy failure and exogenous economic factors have offset the effect of retrenchment measures, with the result that expenditure by 2014/15 was little different to that planned in the Labour government's last budget. Full implementation of major reforms has been deferred to the next parliament. The main achieved policy change has been an unprecedented tightening of the benefit sanctions regime.
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Tong, Lin, Qing-hua Xu, Hong Ye, Shuang Zhang, and Chen Cao. "PP265 Application Of A Case-Mix Method For Medical Consumables Management In Anhui Province, China Using Healthcare Big Data." International Journal of Technology Assessment in Health Care 36, S1 (December 2020): 23–24. http://dx.doi.org/10.1017/s0266462320001464.
Повний текст джерелаАнотація:
IntroductionThe case-mix method involves combining cases with similar complexities and medical services. The process of treating one episode of the disease and receiving treatment is the research unit, thus achieving different medical units. The feasibility of the calculation method is verified by calculating the public hospital consumption ratio, medical income, health materials expenditure indicators, and the differences between the various types of surgical combinations. A decision-making basis can then be provided for the creation of government indicator standards.MethodsMedical records and data on the expenditure of medical consumables for the first and fourth quarters of 2017 were collected from seven third-class provincial hospitals. The medical consumption ratio for different diseases and surgical methods was calculated for the case-mix groups using a weighting method. Data were analyzed by descriptive statistics and the independent samples t-test.ResultsThere were significant differences in the proportions of combined use for different types of diseases. The same combination also had significant differences between different hospitals. In the fourth quarter of 2017, the operating group's consumption ratio was significantly lower than in the first quarter (p = 0.000).ConclusionsIt is reasonable to calculate the proportion of consumption by combined weighted analysis, which is also fairer for hospitals with better technical levels. This calculation method can be used by governments to manage the use and cost of medical consumables in hospitals.
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Jakovljevic, Mihajlo B. "Oncology monoclonal antibodies expenditure trends and reimbursement projections in the emerging Balkan market." Farmeconomia. Health economics and therapeutic pathways 15, no. 1 (March 26, 2014): 27–32. http://dx.doi.org/10.7175/fe.v15i1.909.
Повний текст джерелаАнотація:
Monoclonal antibodies applied in clinical oncology present a therapeutic promise for many patients with cancer. Nevertheless these expensive protocols are associated with extremely high acquisition and administration costs. The issue of societal affordability of such treatment options is particularly at stake among middle income European economies. Medicines Agency of Serbia issues regular annual reports on public expenditure on pharmaceuticals since 2004. According to these official data total public expenditure on drugs doubled from 2004-2012 (from € 339,279,304 to € 742,013,976). During the same nine years public expenditure on antineoplastic pharmaceuticals was rising at much faster pace, approximately five times from € 10,297,616 in 2004 to € 51,223,474 in 2012. Absolutely record growth belongs to the value of turnover of monoclonal antibodies indicated in diverse malignancies. These costs became almost twenty times higher in 2012 compared to 2004 (€ 19,687,454 towards € 1,033,313 in the past). National pharmaceutical expenditure trend projections in this country show strong recovery in 2012 after severe blow to the overall health care market imposed by the worldwide crisis. Universal health insurance coverage and sustainable health care financing provision will remain difficult issues for Balkan economies in years to come. Although monoclonal antibodies exhibit undisputed therapeutic efficiency in certain malignant disorders, cost-effectiveness estimates must be taken into consideration by policy makers deciding on reimbursement.
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Batas Bjelić, Ilija, and Dejan Molnar. "Puna cena električne energije proizvedene iz lignita u Srbiji." Energija, ekonomija, ekologija XXIII, no. 4 (2021): 38–44. http://dx.doi.org/10.46793/eee21-4.38b.
Повний текст джерелаАнотація:
The main goal of this research is to alocate costs by type to cost bearers. Two basic bearers of costs have been defined in the public electricity company in Serbia (hereinafter referred to as the company), although it is a homogeneous product: 1. electricity from lignite thermal power plants and 2. electricity from hydropower plants. In that sense, we have carried out a set of procedures through which the costs per unit of product were incurred (in this case, the unit of production is 1 MWh of electricity). First, on the basis of the costs that the company records in its income statements during 2017, 2018 and 2019, it is estimated how much expenditure the company has and bears, i.e. the state (since it is a public company) for the production of 1MWh. Then, the cost price was "upgraded" with those expenses that are "not seen" directly in the company's income statement, but are paid by society and the state in other ways. In this way, based on available data, we determined the cost of 1MWh of electricity produced from lignite for Serbian citizens today, and estimated how much it could cost in the near future, when access to electricity production based on unfair competition based on neglecting health costs and effects global warming.
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Ogweno, Jacob Ogweno, and Joseph Ochieng Ndhune. "ANALYSIS OF THE MAIN SOURCES OF INCOME FOR HOUSEHOLDS IN MBITA DIVISION OF MBITA SUB COUNTY: KENYA." Journal of Developing Economies 2, no. 1 (September 24, 2020): 43–53. http://dx.doi.org/10.47672/jde.577.
Повний текст джерелаАнотація:
Purpose: Sources of income for daily survival has been an issue of a great concern to several households in developing economies in the world over, Kenya included. Households have continued to struggle and diversify means of living and make daily ends meet. Some economists attribute this phenomenon to high level of unemployment, low level of education, poor technology to meet the international labor market demands and poor governance interns of local job creation. The medium-term plan report covering the period 2008-2012 indicated that Mbita Division of Homa Bay County had numerous challenges for the households in their efforts to meet daily needs and experienced weak purchasing power despite the efforts and strategies initiated by both national and county governments to boost the household incomes. The purpose of this study was therefore to identify and document the main sources of income of households in Mbita DivisionMethodology: The study adopted exploratory and correlation research designs. Exploratory research design gave an insight into the households’ expenditure behavior while correlation research design facilitated the establishment of relationships among the research variables. A sample size of 374 heads of households was selected from a total of 13,789 households in the Division. The individual respondents were drawn by the use of a simple random sampling technique. Primary data was gathered with the help of questionnaires, key informant interviews, focused group discussions, and observation, and Secondary data was collected from Government statistical abstracts, household records, and relevant textbooks. Regression as a tool of analysis was utilized to reveal the existing relationship among the variables and coefficient of determination to show the strength of the established model. The reliability of the data collection instrument was tested using the internal consistency technique in which the scores obtained from the subjects were correlated and the Cronbach’s Coefficient Alpha was be computed to determine the correlation among the items.Findings: The researcher established that fishing, peasant farming, charcoal burning and micro-business activities formed the backbone of the sources of income for the households in Mbita Division.
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Le, Lan My, Gabriela Flores, Tessa Tan-Torres Edejer, Toan Khanh Tran, Chuc Thi Kim Nguyen, Do Thanh Tran, Phuc Dang Ho, Isaiah Awintuen Agorinya, Fabrizio Tediosi, and Amanda Ross. "Investigating the effect of recall period on estimates of inpatient out-of-pocket expenditure from household surveys in Vietnam." PLOS ONE 15, no. 11 (November 25, 2020): e0242734. http://dx.doi.org/10.1371/journal.pone.0242734.
Повний текст джерелаАнотація:
Out-of-pocket payments (OOPs), direct payments by households or individuals for healthcare are part of the health financing landscape. Data on OOPs is needed to monitor progress in financial risk protection, and the evaluation of health financing policies. In low-and-middle-income countries, estimates of OOPs rely heavily on self-reported data from household surveys. These surveys require respondents to recall events in the past and can suffer from recall biases. This study investigates the effect of recall period on the agreement of the amount and timing of inpatient OOPs between household reports and provider records in Bavi, Vietnam. We recruited 1397 households for interview using records from the district hospital. The households were interviewed with identical questionnaires except that the recall period was either 12 or 6 months. We linked household with provider data and excluded medicine costs from both household and provider OOPs since they could be purchased outside the hospital. We estimated the effect of recall period on the overall mean and variability of ratios of household to hospital reported OOPs using the Bland-Altman approach for method comparison. We estimated the effect of recall period on whether a transaction was recalled correctly in expenditure and time using multinomial regression. The households reported higher amounts of OOPs than did the hospital for both recall periods. There was no evidence of an effect of recall period on the mean of the ratios of household- to hospital-reported OOPs, although the confidence intervals are not inconsistent with previous studies indicating higher OOPs for shorter recall periods. The geometric mean ratio for the 6-month period was estimated to be a multiple of 1.4 (95% CI 0.9, 2.1) times that of the 12-month period. Similarly, there was no evidence of an effect of recall period on the risk of reporting lower or higher amounts than provider OOPs. The occurrence and timing of inpatient stays generally recalled well, with 70% remembered in the correct month declining slightly over time. Respondents for the 6-month recall period had a significantly lower risk of failing to report the event (RR 0.8 (0.7, 1.0)). The results suggest the best recall period may depend on whether the purpose of a survey is for the recall of the timing of events, in which case the 6 month period may be better, or the amounts of OOPs, where there was no significant difference and the provider records are not a gold standard but the 12 month period had a tendency to be in closer agreement with the provider OOPs.
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Adamu, Aishatu Lawal, Boniface Karia, Musa M. Bello, Mahmoud G. Jahun, Safiya Gambo, John Ojal, Anthony Scott, Julie Jemutai, and Ifedayo M. Adetifa. "The cost of illness for childhood clinical pneumonia and invasive pneumococcal disease in Nigeria." BMJ Global Health 7, no. 1 (January 2022): e007080. http://dx.doi.org/10.1136/bmjgh-2021-007080.
Повний текст джерелаАнотація:
BackgroundPneumococcal disease contributes significantly to childhood morbidity and mortality and treatment is costly. Nigeria recently introduced the pneumococcal conjugate vaccine (PCV) to prevent pneumococcal disease. The aim of this study is to estimate health provider and household costs for the treatment of pneumococcal disease in children aged <5 years (U5s), and to assess the impact of these costs on household income.MethodsWe recruited U5s with clinical pneumonia, pneumococcal meningitis or pneumococcal septicaemia from a tertiary level hospital and a secondary level hospital in Kano, Nigeria. We obtained resource utilisation data from medical records to estimate costs of treatment to provider, and household expenses and income loss data from caregiver interviews to estimate costs of treatment to households. We defined catastrophic health expenditure (CHE) as household costs exceeding 25% of monthly household income and estimated the proportion of households that experienced it. We compared CHE across tertiles of household income (from the poorest to least poor).ResultsOf 480 participants recruited, 244 had outpatient pneumonia, and 236 were hospitalised with pneumonia (117), septicaemia (66) and meningitis (53). Median (IQR) provider costs were US$17 (US$14–22) for outpatients and US$272 (US$271–360) for inpatients. Median household cost was US$51 (US$40–69). Overall, 33% of households experienced CHE, while 53% and 4% of the poorest and least poor households, experienced CHE, respectively. The odds of CHE increased with admission at the secondary hospital, a diagnosis of meningitis or septicaemia, higher provider costs and caregiver having a non-salaried job.ConclusionProvider costs are substantial, and households incur treatment expenses that considerably impact on their income and this is particularly so for the poorest households. Sustaining the PCV programme and ensuring high and equitable coverage to lower disease burden will reduce the economic burden of pneumococcal disease to the healthcare provider and households.
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Ulfah, Almira Keumala. "PERSAMAAN AKUNTANSI DALAM TRANSAKSI BISNIS." J-ISCAN: Journal of Islamic Accounting Research 2, no. 1 (October 19, 2020): 45–54. http://dx.doi.org/10.52490/j-iscan.v2i1.864.
Повний текст джерелаАнотація:
This study intends to analyze comprehensively about accounting equations in business transactions. The accounting equation is the basis for understanding accounting records that use paired records so that the amount of debit is always balanced with credit and can know where the position of assets, debt position and capital position in each transaction. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The accounting equation does not only record transactions that are directly related to assets, debt and capital. The accounting equation can also be used to see the effects of income, expenditure, expense, and transaction transactions. Therefore, before making financial statements we must first have to understand the basic concept of accounting, the accounting equation. The basic equation in accounting is a basic concept in making financial statements.
Keywords: accounting equations, financial statements, and business transactions
Abstrak
Penelitian ini bermaksud untuk menganalisis secara komprehensif tentang persamaan akuntansi dalam transaksi bisnis. Persamaan akuntansi merupakan dasar untuk memahami pencatatan akuntansi yang menggunakan catatan berpasangan sehingga besarnya debit selalu seimbang dengan kredit dan dapat diketahui dimana posisi aset, posisi hutang dan posisi modal dalam setiap transaksi. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi tidak hanya mencatat transaksi yang berhubungan langsung dengan aset, hutang dan modal. Persamaan akuntansi juga dapat digunakan untuk melihat pengaruh pendapatan, pengeluaran, pengeluaran, dan transaksi transaksi. Oleh karena itu, sebelum membuat laporan keuangan kita terlebih dahulu harus memahami konsep dasar akuntansi yaitu persamaan akuntansi. Persamaan dasar dalam akuntansi merupakan konsep dasar dalam pembuatan laporan keuangan.
Kata kunci: persamaan akuntansi, laporan keuangan, dan transaksi bisnis
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Cheema, Abdur Rehman, Shehla Zaidi, Rabia Najmi, Fazal Ali Khan, Sultana Ali Kori, and Nadir Ali Shah. "Availability Does Not Mean Utilisation: Analysis of a Large Micro Health Insurance Programme in Pakistan." Global Journal of Health Science 12, no. 10 (July 20, 2020): 14. http://dx.doi.org/10.5539/gjhs.v12n10p14.
Повний текст джерелаАнотація:
In recent years, several Micro Health Insurance (MHI) schemes have been initiated in low- and middle-income countries (LMIC) to meet the universal health coverage targets. Evidence on the utilization of these MHI schemes is scarce. Field experiences and lesson learning is crucial to effectively increase access to health care and offer protection against catastrophic health expenditure to the poorest population through the MHI schemes. This paper analyzes community utilization and factors affecting utilization of an MHI provided to the poorest rural households in eight districts of Sindh province of Pakistan. This initiative is part of a larger pro-poor European Union (EU) funded Sindh Union Council and Community Economic Strengthening Support (SUCCESS) Programme implemented by the Rural Support Programs (RSPs). The analysis draws on insurance utilization records and an internal assessment report by the RSPs Network (RSPN). The analysis provides qualitative experiences of the community, empanelled health care providers, the insurance agency and frontline management staff. Our analysis revealed that the overall utilization was very low (0.42%) and the highest number of cases treated at the hospital were of women utilizing obstetric and gynaecology related care. The scheme was noted to prevent catastrophic health expenditure in households that were able to successfully utilize the scheme. Key factors affecting utilization were identified to be around i) awareness creation, ii) distance to empanelled hospitals, and iii) access issues at the health facility level. We aim to add to the knowledge base around MHI for policy makers to design and implement more informed initiatives in the future.
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Wu, Eugenia, Lindsay Hedden, Sterling Bryan, Olga Arsovska, Michaela Vivar, Monita Sundar, Larry Goldenberg, and Celestia S. Higano. "Evaluating patient out-of-pocket (OOP) costs associated with attendance at a prostate cancer supportive care program." Journal of Clinical Oncology 37, no. 31_suppl (November 1, 2019): 108. http://dx.doi.org/10.1200/jco.2019.37.31_suppl.108.
Повний текст джерелаАнотація:
108 Background: The Prostate Cancer Supportive Care (PCSC) Program at the Vancouver Prostate Centre (VPC) services address the physical and psychological needs of men and their partners from the time of PC diagnosis onwards. The study objective was to assess the level of patient out-of-pocket (OOP) expenditure associated with attending the PCSC services, which are otherwise free of charge, and determine whether OPP varies by specific clinical or sociodemographic characteristics. Methods: All men with PC seen at the VPC are invited to enroll in this study. Before or after any clinic and/or education appointment, pts completed a cost evaluation survey. Demographic data was collected from the PCSC Program registration forms and VPC electronic medical records. Results: Between 16-Apr-18 and 06-Sep-18, 207 men enrolled in the study and completed the survey. OOP expenses were highly skewed, with the majority of study participants spending less than $20 for each visit to the program, median (median $10, SD 80.0). Majority (93.6%) experienced either no or minimal financial burden, while 5.3% experienced moderate and 1.1% experienced substantial financial burden associated with their attendance at the program. Forty-four participants (22.1%) had to take time away from work to attend a PCSC service, on average this was 275 minutes, and 13.6% of them (2.9% of the total study sample) considered not participating because of difficulty getting the necessary time off. The average travel time (72.9 minutes) associated with a visit to the program was also highly skewed (median 45.0, SD 210.6). Using a simple linear regression, longer travel was associated with higher cost (t=8.30, p<0.0001), however, longer travel was unrelated to cost burden (F=0.35, p=0.79). Conclusions: OOP expenditure as well as associated burden is very minimal for the majority of participants. From a programmatic standpoint, a reasonable number of participants (22%) had to take time away from work. Bi-variate results show no relationship with personal income, OOP expenditure and financial burden.
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Hilendri, Bq Anggun, Sapto Hendri BS, L. Takdir Jumaidi, and D. Tialurra Della Nabila. "AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM)." Jurnal Aplikasi Akuntansi 4, no. 2 (April 30, 2020): 147–54. http://dx.doi.org/10.29303/jaa.v4i2.78.
Повний текст джерелаАнотація:
Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit
Keywords: accounting, financial management
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Osinde, Godfrey, Nixon Niyonzima, Vivienne Mulema, Deo Kyambadde, Yusuf Mulumba, Siraj Obayo, Ezra Anecho, et al. "Increasing access to quality anticancer medicines in low- and middle-income countries: the experience of Uganda." Future Oncology 17, no. 21 (July 2021): 2735–45. http://dx.doi.org/10.2217/fon-2021-0117.
Повний текст джерелаАнотація:
Cancer is one of the leading causes of death with 9.6 million deaths registered in 2018, of which 70% occur in Africa, Asia and Central and South America, the low-and middle-income countries (LMICs). The global annual expenditure on anticancer medicines increased from $96 billion in 2013 to $133 billion in 2017. This growth rate is several folds that of newly diagnosed cancer cases and therefore estimated to reach up to $200 billion by 2022. The Uganda Cancer Institute, Uganda's national referral cancer center, has increased access to cancer medicines through an efficient and cost-saving procurement system. The system has achieved cost savings of more than USD 2,000,000 on a total of 37 of 42 essential cancer medicines. This has resulted in 85.8% availability superseding the WHO's 80% target. All selected products were procured from manufacturers with stringent regulatory authority approval or a proven track record of quality products.
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Liseitsev, Dmitrii V. "The Commemoration Chancery: New Evidence about a Little-Known Institution in 17th-Century Muscovy – Панихидный приказ". Canadian-American Slavic Studies 52, № 1 (22 березня 2018): 67–74. http://dx.doi.org/10.1163/22102396-05201001.
Повний текст джерелаАнотація:
Abstract This article treats one of the least-known administrative institutions in Muscovy in the seventeenth century: the Commemoration Chancery (or Panikhidnyi prikaz). The discovery of previously unknown materials allows us for the first time to consider the timing of, and reasons for, the creation of this chancery. Income and Expenditure Books (Prikhodno-raskhodnye knigi) from the tsar’s Treasury (Kazennyi prikaz) include previously unnoticed references to the Commemoration Chancery, the earliest reference dating to 1616 – a full decade earlier than the previous first mention of the chancery in sources. An analysis of the available records suggests that the Commemoration Chancery during the reign of the first Romanov tsar, Mikhail Fedorovich (1613–1645), was originally an integral part of the Chancery of the Great Court, not a separate entity. This study also suggests that the chancery was set up during the early years of the reign of Tsar Mikhail Fedorovich in order to organize religious commemoration services (panikhidy) for previous Russian rulers, with the evident goal of helping to link the Romanovs to the old dynasty and thereby bolster the new dynasty’s legitimacy on the throne.
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NURHAYATI, Mafizatun, Ahmad BADAWI, Nurul HIDAYAH, and Zamri AHMAD. "DIGITAL APPLICATION USAGE TO MANAGE FAMILY BUSINESS FINANCES IN KELURAHAN NORTH KEMBANGAN, WEST JAKARTA." ICCD 3, no. 1 (October 10, 2021): 107–11. http://dx.doi.org/10.33068/iccd.vol3.iss1.312.
Повний текст джерелаАнотація:
The COVID-19 pandemic has drastically affected the Indonesian economy. Indonesia economic facing slowdown last year and is expected to remain under pressure in 2021. Sectors requiring direct interactions have been the hardest hit, such as tourism, transportation, logistics, as well as hospitality industry. With the economy taking a downturn path, millions of Indonesians are at risk of losing their jobs. Much of the unemployment rise will happen in the Micro, Small, and Medium Enterprises (MSMEs), a key sector that accounts for about 61 percent of the country’s Gross Domestic Product (GDP). Family business as a MSMEs in the COVID 19 have to survive their business and manage their income for the expenditure all day. But many little business have difficulty in managing their income because they do not know how to manage and arrange money and control the net income or lost. These small entrepreneurs think that the income they receive can be used for their daily needs without realizing that the income and profits earned should be separated to develop a family business. Family businesses, especially those carried out by housewives, do not know how to use the income and how to manage finances, because there is no good record keeping.They need financial planning for the activities related to the business and can manage as good as possible. Therefore the community service activity needs to be carried out and aims to provide knowledge, especially for family businesses to be able to manage their finances properly. This community program have a purpose to educate how to manage their family financial management based on digital application easily learned and mastered.
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Laily, Nur, and David Efendi. "PELATIHAN PEMBUKUAN SEDERHANA BAGI WANITA WIRAUSAHA BATIK JONEGORO DI KABUPATEN BOJONEGORO." Jurnal Layanan Masyarakat (Journal of Public Services) 3, no. 1 (June 10, 2020): 43. http://dx.doi.org/10.20473/jlm.v3i1.2019.43-46.
Повний текст джерелаАнотація:
Tujuan dari Kegiatan Pengabdian Masyarakat Pelatihan Pembukuan Sederhana bagi wanita wirausahabatik Jonegoro adalah mampu membuat pembukuan sederhana agar tertib dalam melakukan pencatatankeuangannya sehingga dapat terukur pengeluaran, pemasukan dan keuntungan yang diperoleh serta dapat mengetahui perkembangan usahanya. Metode yang digunakan dengan cara pelatihan. Hasil yang diperoleh dari kegiatan pelatihan ini adalah dapat meningkatkan pengetahuan dan keterampilan wirausaha di dalam membuat pembukuan sederhana sehingga meningkatkan motivasi di dalam bekerja. Simpulannya yaitu pelatihan pembukuan sederhana mendapat respons yang positif dan pelaku usaha mendapatkan pengetahuan dan keterampilan mengenai wawasan baru dalam menjalankan usahanya melalui pembukuan/pencatatan keuangan sederhana yang mudah diaplikasikan.ABSTRACTThe purpose of Community Service Activities Simple Bookkeeping Training for Women entrepreneur batik Jonegoro is able to make simple bookkeeping so that it is orderly in carrying out its financial records so that it can be measured the expenditure, income and profits obtained and can know the progress of the business. The method used by training. The results obtained from this training activity are able to increase entrepreneurial knowledge and skills in making simple bookkeeping so as to increase motivation in work. The conclusion is simple bookkeeping training received a positive response and businesses get knowledge and skills about new insights in running their business through simple financial bookkeeping/recording that is easy to apply.
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Hutajulu, Ika Putri. "APLIKASI PENGELOLAAN KEUANGAN PADA PERGURUAN ADVENT SIMBOLON." Majalah Ilmiah METHODA 9, no. 2 (August 31, 2019): 103–11. http://dx.doi.org/10.46880/methoda.vol9no2.pp103-111.
Повний текст джерелаАнотація:
The Simbolon Adventist College is one of the private status schools in the area of Samosir, Palipi District. This school has used computer equipment in carrying out its work activities, such as Microsoft Office Excel. However, the use of computer devices only utilizes small activities such as calculating cash income and expenditure and making reports. Administration of data processing that is processed by the finance department is still manual, namely in the form of files. The administrative data processing in question, such as recording the cash in the school as well as the cash out used by the parties, as if they were still using the records in the books stored in the storage cabinet. The problems found are data redundancy, file buildup will cause the file to be damaged, and require a long time to search for information because of the large number of files. Making Simbolon Adventist College Information System using Microsoft Visual Studio 2010 programming language, Microsoft Office Access 2007, and Crystal Report 8.5. The results of making the system are optimal computer use and simplify the financial management of the Simbolon Adventist College and assist in the process of inputting school financial data and presentation of reports.
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Wulanditya, Putri, and Riski Aprillianita. "THE DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM BASED ON EXCEL IN HELPING CV. LADI COLLECTION PREPARING THEIR FINANCIAL STATEMENT." JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 15, no. 01 (January 16, 2018): 71. http://dx.doi.org/10.31106/jema.v15i01.778.
Повний текст джерелаАнотація:
Microenterprises in Indonesia is showing increasing progress, especially the printing industry. This study wanted to know what is the description of printing business cycle, accounting records on financial transactions, calculation of production costs and operating income. Research method used is study case at CV. Ladi Collection through field observation, interview, and documentation. Data analysis technique used is qualitative descriptive. From study result in CV. Ladi Collection, there are 2 types of business namely screen printing and school badge production. Accounting recording has been done but only limited to Accounts Receivable Bookkeeping. Many of cash receipts transactions from cash sales are derived from screen printing orders and expenditures were not stored and recorded. Solution on production costs calculation for CV. Ladi Collection is using job order costing for screen printing service and job product costing for badge production. This research also produces Excel design For Accounting (EFA), which consists of 7 sheets of the navigation sheet, beginning balance, journal, ledger, income statement, financial position statement, and depreciation.
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Al-Hariri, Mohammed Taha, Mohammed A. M. Alhefnawi, Mohamad Jalal Istanbouli, and Wadee A. G. Algehlani. "Glycemic Control X Invisible Risk Factors Among Diabetic Patients In Eastern Province." Global Journal of Health Science 11, no. 12 (September 30, 2019): 38. http://dx.doi.org/10.5539/gjhs.v11n12p38.
Повний текст джерелаАнотація:
PURPOSE: The present study tried to compare the glycemic profile of diabetic patients who live in the main two cities of in the Eastern province of (Khobar and Dammam) KSA and to find out the possible links with the environmental factors and socioeconomic status of patients.
METHODS: This was a retrospective cohort study carried out in King Fahd Teaching Hospital, involving a chart review of diabetic patients during the period 1 January 2018 and 31 December 2018. All of the patients in this study were required to be living in the main studied cities of the eastern province, Saudi Arabia (Dammam and Khobar). The electronic medical records of all participants included: medication, admission, diagnosis, investigations, nursing and surgical. The invisible data (environmental and socioeconomic factors) were collected from the Urban Observatory Eastern Region.
RESULTS: Evolution of the medical records in this study revealed that the level of fasting blood glucose and HbA1c was significantly higher among the resident of the Al-Khobar city. The dramatic changes in socioeconomic behaviours in the KSA along with the lack of public Education about diabetes mellitus and the imbalance between food intake and energy expenditure has brought as a real health risk for Diabetes mellitus in the Al-Khobar city, KSA. By linking the findings, the environment in Dammam tends to be healthier for its residents compared to Khobar in regard to open spaces, and pollution indicators. Moreover, The results showed that, residents of the Al-Khobar city have a higher income.
CONCLUSION: The present findings suggest that there are many unseen risk factors may influence the progress and aggravation of diabetes mellitus. Very restrict strategies that create opportunities for diabetic patients to promote their health education are highly needed to control or reduce the expected diabetic complications.
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Turco, Patricia Helena Nogueira, Maura Seiko Tsutsui Esperancini, Osmar de Carvalho Bueno, and Marli Dias Mascarenhas Oliveira. "BALANÇO ENERGÉTICO DOS SISTEMAS DE PRODUÇÃO DE CAFÉ CONVENCIONAL E IRRIGADO." ENERGIA NA AGRICULTURA 33, no. 1 (May 30, 2018): 73. http://dx.doi.org/10.17224/energagric.2018v33n1p73-80.
Повний текст джерелаАнотація:
Neste estudo, estimamos os dispêndios energéticos nos sistemas de produção de café convencional e irrigado por gotejo. Para tal, construiu-se o itinerário técnico dos quatro anos de produção de café dos dois sistemas. Os insumos utilizados (mão-de-obra, horas máquina, irrigação, defensivos, fertilizantes, entre outros) convertidos em unidades de energia, quantificaram as entradas energéticas, enquanto a produção de café em grão beneficiado constituiu a saída energética. Para o levantamento dos requerimentos de insumos e de volume de produção de café utilizou-se uma amostragem probabilística intencional. Foram entrevistados cinco produtores cuja principal fonte de renda é a produção de café e que mantêm registros dos dados da cultura. Os resultados energéticos mostram que na estrutura de dispêndios energéticos por tipo, fonte e origem, tem-se que a energia indireta participou com mais de 66%, sendo os adubos os dispêndios mais altos. O balanço energético, que mostra a diferença entre as energias totais e “entradas” de energias não renováveis, foi positivo nos dois sistemas produtivos, em média de 25.258,55 MJ ha-1 para o café convencional e 26.712,94 MJ ha-1 para o café irrigado por gotejo. A melhor opção entre os dois sistemas para o produtor em termos energéticos é o café irrigado por gotejo, pois possibilita que o produtor tenha uma melhor saída de energia mesmo tendo um valor maior no balanço energético.PALAVRAS-CHAVE: Café, Sistema De Produção, Dispêndios Energéticos. ENERGY BALANCE OF CONVENTIONAL AND IRRIGATED COFFEE PRODUCTION SYSTEMSABSTRACT: In this study, we estimated the energy expenditure in both conventional and drip irrigated coffee production systems. Therefore, the technical itinerary from both systems four years coffee production was constructed. The inputs used (labor, machine hours, irrigation, pesticides, fertilizers, among others) were converted into energy units quantifying the energy input, while the benefited coffee beans produced the output energy. An intentional and non-probabilistic sampling was used to survey the systems requirements of inputs and volume of coffee production. Five producers were interviewed whose main source of income is coffee production and have kept records of crop data. Indirect energy represented more than 66% of energy balance, from which fertilizers expressed the highest expenditures. The energy balance, which shows the difference between total energies and non-renewable energies, was positive in both production systems, averaging 25,258.55 MJ ha-1 in conventional coffee and 26,712.94 MJ ha-1 in drip irrigated coffee. Regarding energy balance, the best system option is drip irrigated coffee, since it allows the producer to have a better output of energy even though with higher value in energy balance.KEYWORDS: Coffee, Production System, Energy Expenditure.
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Burrows, Donald. "Lists of Musicians for Performances of Handel's Messiah at the Foundling Hospital, 1754–1777." Royal Musical Association Research Chronicle 43 (2010): 85–109. http://dx.doi.org/10.1080/14723808.2010.10541032.
Повний текст джерелаАнотація:
Beginning in 1750, Handel gave annual performances of Messiah in the Chapel of the Foundling Hospital in London, and the series was continued by others after his death, until 1777. The Hospital's archives include complete itemised lists of performers for many of these events, and provide information about income and expenditure relating to all of the performances. The performers’ lists from 1754, 1758 and 1759 are well known, since they provide the only detailed contemporary record of singers and players for Handel's oratorio performances. However, the complete run of surviving lists enables us to track individual performers in London over a longer period, as well as revealing changes in the management, composition and remuneration of the ensembles. Transcriptions of the lists are here accompanied by an index of names and a summary analysis of the financial accounts for each performance.
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Hu, Dan, Qian Long, Jiaying Chen, Xuanxuan Wang, Fei Huang, and John S. Ji. "Factors Influencing Hospitalization Rates and Inpatient Cost of Patients with Tuberculosis in Jiangsu Province, China: An Uncontrolled before and after Study." International Journal of Environmental Research and Public Health 16, no. 15 (August 1, 2019): 2750. http://dx.doi.org/10.3390/ijerph16152750.
Повний текст джерелаАнотація:
Objective: The China Center for Disease Control and Prevention (CDC) introduced an innovative financing model of tuberculosis (TB) care and control with the aim of standardizing TB treatment and reducing the financial burden associated with patients with TB. This is a study of the pilot implementation of new financing mechanism in Zhenjiang, between 2014–2015. We compared TB hospitalization rates and inpatient service costs before and after implementation to examine the factors associated with hospital admissions. Our goal is to provide evidence-based recommendations for improving TB service provision and cost control. Methods: We reviewed new policy documents on TB financing. We conducted a patient survey to investigate the utilization of inpatient services, and patients’ out-of-pocket payment for inpatient care. We extracted total medical expenditures of inpatient services from inpatient records of TB designated hospitals. Findings: 63.6% (n = 159) of the surveyed patients with TB were admitted for treatment in 2015, which was higher than that in 2013 (54.8%, n = 144). The number of hospital admission was slightly lower in 2015 (1.16 per patient) than in 2013 (1.26 per patient), while the length of hospital stay was longer in 2015 (24 days) than in 2013 (16 days). In 2015, patients from families with low incomes were more likely to be admitted than those from higher income groups (OR = 3.06, 95% CI: 1.12–8.33). The average inpatient service cost in 2015 (3345 USD) was 1.7 times the cost in 2013 (1952 USD). It was found that 96.2% of patients with TB who were from low-income households spent more than 20% of their household income on inpatient care in 2013, versus 100% in 2015. Conclusion: The TB hospital admission rate and total inpatient service cost increased over the study period. The majority of patients with TB, particularly poor patient who used inpatient care, continue to suffer from heavy financial burden.
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Esti, Erna Atiwi Jaya, Umi Afdah, and Yekti Sri Rahayu. "Merancang Usaha Tani Sayuran Skala Rumahan di Kelompok Ibu-Ibu PKK RT 03 RW 06 Kelurahan Mulyorejo." JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) 5, no. 3 (November 23, 2021): 13. http://dx.doi.org/10.36339/je.v5i3.505.
Повний текст джерелаАнотація:
This article is based on the Community Service Program which seeks to help increase the insight and knowledge of residents to differentiate between subsistence and commercial scale vegetable production. This service program aims to increase the insight and skills of the residents of RT 03 RW 06 Mulyorejo Village, especially the Dasawisma group of PKK women in managing existing resources to implement home-scale vegetable farming. The approach method used is training and mentoring in vegetable business management for residents in RT 03. Community service activities are carried out in 3 stages, namely: (1) Socialization of activities; (2) Vegetable farming management training and bookkeeping; (3) Assistance for pioneering vegetable marketing. The results of the implementation of community service show that PKK women are able to allocate their resources to produce leaf vegetables and fruit vegetables on a home scale. The formation of production groups based on vegetable types greatly helps the availability of various types of vegetables to meet consumer demand around in the RT 03 RW 06. PKK women also have the ability to make simple bookkeeping although intensive assistance is needed to perfect the recording of expenditure transactions and income earned. The initial profits of vegetable farming run by PKK women during a growing season are still included in the business records of the Dasawisma group. A pilot agreement with an online vegetable shop has been agreed to expand the marketing network of PKK women in RT 03.
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Sunarya, Po Abas, Mohd Nasrun Mohd Nawi, and Sri Rahayu. "Analyze and Record a series of Purchase Transactions on Companies using Online Accounting Software." Aptisi Transactions on Management (ATM) 1, no. 1 (January 1, 2017): 38–43. http://dx.doi.org/10.33050/atm.v1i1.654.
Повний текст джерелаАнотація:
One of the financial activities in the company is to record a series of every purchase transaction which serves to record every fund issued by the company that creates liabilities or debts to the supplier. This is also equally important that must be considered with other recording activities because if the expenditure is not recorded properly there will be a fatal difference or error because this also involves the success of a company and will be needed when you want to report income and expenses of a company then from it must be careful in the process of recording and analyzing purchase transactions in the form of purchase offers and orders. Considering that these activities are very important for the success of the company, by using online accounting software can facilitate recording and analyzing a series of purchase transactions because they can be accessed anywhere and anytime with an internet connection, thus purchasing transaction reports can be monitored more easily and in the process of recording and analyzing purchase transactions the form of offers and bookings will work more effectively and efficiently.
Keywords: online accounting software, recording, offering and ordering purchases
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Krishnan, Anjali, M. R. Rajagopal, Safiya Karim, Richard Sullivan, and Christopher M. Booth. "Palliative Care Program Development in a Low- to Middle-Income Country: Delivery of Care by a Nongovernmental Organization in India." Journal of Global Oncology, no. 4 (December 2018): 1–8. http://dx.doi.org/10.1200/jgo.17.00168.
Повний текст джерелаАнотація:
Purpose Limited data describe the delivery of palliative care services in low- and middle-income countries. We describe delivery of care by the Trivandrum Institute of Palliative Sciences (TIPS) in Trivandrum, India. Methods Administrative records were used to describe case volumes, setting of care, and organizational expenditures. An estimate of cost per clinical encounter was derived by dividing 2016 monthly clinical expenditures by the number of patient visits. Costs are reported in US dollars and are corrected for Organization for Economic Co-operation and Development purchasing power parity (PPP). Results A total of 11,620 new patients were seen at TIPS during 2007 to 2016; 59% had cancer. The average annual growth rate in case volumes was 18% (480 new patients in 2007 and 1,882 in 2016). The proportion of patients with cancer increased over time from 56% in 2014 to 66% in 2016 ( P < .001). During 2014 to 2016, outpatient visits increased 26% (from 8,524 to 10,732), inpatient days increased 49% (from 1,763 to 2,625), inpatient visits at other hospitals increased 41% (from 248 to 417), and home visits increased 57% (from 3,951 to 6,186). Total clinical expenditures in 2016 were $288,489 (PPP corrected, $5.1 million). Between 2014 and 2016, the cost of delivering care increased by 74%. The mean cost per clinical encounter in 2016 was $15 (PPP corrected, $263). Conclusion Demand for palliative care services has increased substantially, with an increasing proportion related to cancer. The organization of clinical services by TIPS may serve as a model for the development of other palliative care programs in low- and middle-income countries.
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Malik, Sohail J. "Rural Poverty in Pakistan: Some Recent Evidence." Pakistan Development Review 31, no. 4II (December 1, 1992): 975–95. http://dx.doi.org/10.30541/v31i4iipp.975-995.
Повний текст джерелаАнотація:
Pakistan's growth record over the past two and a half decades has been impressive. Real income per person has almost doubled. This growth has been spurred on by a vigorous manufacturing sector, sustained by an innovative agricultural sector, and aided in the 1970s by large-scale remittances from Pakistanis in the Middle East. This is no me~ record considering the high 3 percent per annum growth in population. Open unemployment has remained low. Furthermore, increasing real wagerates, brought on by the expanding domestic economy, the strong demand for agricultural labour following the green revolution in the earlier years, and migration of rural workers to the Middle East in the 1970s have managed to spread the gains from this growth. There is a consensus of opinion that this growth has translated into declining levels of poverty especially since the late 1970s [see, for example, de Kruijk and Leeuwen (1985); Malik (1988), Ahmad and Ludlow (1989) and Ercelawn (1989)]. Most studies on poverty in Pakistan are limited to estimating the head-count ratios for single years based on the available Household Income and Expenditure Surveys (HIES); the most recent studies use the 19S4-85 data set. The earlier studies were additioinally limited by the grouped nature of the published data from these surveys and by the somewhat arbitrary basis on which poverty lines were set. Only recently, with the easier access to the original household level data tapes and the improving quality of the data sets, has more detailed work been undertaken.
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Weidner, S., M. B. Schilling, and C. Parks. "Costs and outcomes associated with hospitalizations for venous thromboembolic disease in patients with malignant neoplasm." Journal of Clinical Oncology 27, no. 15_suppl (May 20, 2009): 6590. http://dx.doi.org/10.1200/jco.2009.27.15_suppl.6590.
Повний текст джерелаАнотація:
6590 Background: Venous thromboembolic disease (VTE), including deep vein thrombosis (DVT) and pulmonary embolism (PE) is a common occurrence in oncology, as patients with cancer have a greatly increased risk of VTE. Costs of VTE treatment are significant, including direct costs (expenditures for procedures, tests, medications, and services), indirect morbidity costs (lost income from work due to the condition or disability), and indirect mortality costs (lost income due to early mortality). Costs associated with VTE contribute to the overall cost of cancer care, however studies that examine the cost of care for oncology patients that develop VTEs are limited. Methods: A retrospective cohort study identified patients with cancer hospitalized during January 2006 through May 2008 using a large US healthcare database (>342 inpatient facilities across all US regions, ∼ 11 million patients and > 300 million charge- detail records). Patients with an ICD-9-CM code for malignant neoplasm (140.xx-208.xx) in combination with DVT or PE (415.11,415.19, 453.4,453.41,453.42) were included. Using Aspen's charge cost model, the hospital's clinical, utilization and billing, and cost accounting records healthcare cost, LOS, and mortality rates associated with these hospitalizations were calculated. Results: Data from 74 facilities with a mean bed size of 349 was utilized. A total of 77% of these facilities were not classified as teaching hospitals. Overall 1136 inpatients were identified with a diagnosis of malignant neoplasm and either DVT or PE. Table 1 shows the results. Conclusions: DVT/PE contributes to the cost of cancer treatment and is a considerable cost driver. Additionally, human costs are high. Aggressive practices to prevent these complications can result in a lower healthcare burden. In an era of restricted resources and value based purchasing, these data can be used to prioritize resource utilization. [Table: see text] [Table: see text]
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Chepkorir, Margret, Penina Langat, and Willy Rugut. "Relationship Between Budgetary Monitoring and Financial Performance of County Government of Kericho, Kenya." East African Journal of Business and Economics 4, no. 1 (December 7, 2021): 76–84. http://dx.doi.org/10.37284/eajbe.4.1.497.
Повний текст джерелаАнотація:
Budgeting has become a fundamental issue for many organizations and business entities across the globe. Despite the availability of a legal framework on budgetary processes in the public sector, County Governments are still facing challenges such as delays in payment to suppliers, budget deficit, stalled projects, and poor development records. It is on this basis that this study sought to investigate the relationship between monitoring and financial performance of the County Government of Kericho. The study was guided by expenditure theory. The study adopted a correlation survey research design. The target population for the study was 3,848 employees from 12 departments of the County Government of Kericho. A stratified sampling technique method and simple random sampling technique were used to ascertain the sample size for the study. Data were analyzed using descriptive and inferential statistics. Descriptive statistics were presented by frequency tables, charts, and graphs, while inferential statistics were presented by correlation and regression models. The findings established that there was a significant statistical relationship between budgetary monitoring and financial performance (β = 0.901, p < 0.05). The study concludes that the budgetary monitoring had significant impact on financial performance of County Government of Kericho. The study recommends that for an efficient budgetary process, the county government should set realistic revenue targets to ensure that expected expenditure matches expected incomes and also acquire and train staff involved in budget planning for an efficient planning process. Participation from other stakeholders was also recommended to enhance the implementation process. The study recommends that further research on determinants of budget implementation in county governments should be carried out.
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McGOLDRICK, PATRICIA M. "NEW PERSPECTIVES ON PIUS XII AND VATICAN FINANCIAL TRANSACTIONS DURING THE SECOND WORLD WAR." Historical Journal 55, no. 4 (November 15, 2012): 1029–48. http://dx.doi.org/10.1017/s0018246x12000416.
Повний текст джерелаАнотація:
ABSTRACTThe debate about the political allegiance of Pius XII and the Vatican during the Second World War remains unresolved. As more documents become available, they enable historians, detractors and defenders alike, to develop a more nuanced view on this contentious issue. Files recently released by The National Archives1 come within this category. They reveal that during the Second World War the British government systematically intercepted, monitored, and recorded in detail the financial transactions listed in the bank statements of the main financial agencies of the State of Vatican City from 1941 to 1943. These documents provide a detailed, if occasionally incomplete, day by day and month by month record of the Vatican's sources of income, expenditure priorities, investment strategies, and movements of money throughout its global network under the difficult wartime conditions of foreign exchange controls, blocked sterling and dollar accounts, Freezing Orders, and Trading with the Enemy restrictions imposed by the belligerent parties. This article examines the light they shed on Vatican finances throughout that period and what new insights they provide into the role of Pius XII and the Vatican during the Second World War, and, in particular, into the question of where their sympathies lay throughout the duration of that conflict.
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Murdiyah, Fitriyah, Irma Paramita Sofia, Sila Ninin Wisnantiasri, and Putri Mutiara. "Pelatihan Pengelolaan Keuangan Keluarga bagi Ibu Rumah Tangga pada Kelompok Pemberdayaan dan Kesejahteraan Keluarga (PKK) di Keluarahan Sawang Baru Kecamatan Ciputat Tangerang Selatan Banten." Proceeding of Community Development 1 (April 4, 2018): 57. http://dx.doi.org/10.30874/comdev.2017.9.
Повний текст джерелаАнотація:
The issue of financial arrangement is a matter of individual and housewife problems especially in arranging and managing family finances. A group of housewives who are members of the PKK (Empowerment and Family Welfare Group) Family Group in Sawah Baru Subdistrict, Ciputat District, South Tangerang, Banten have the same problem which can not manage family finances. One of the 10 Basic Programs of the PKK is "Healthy Planning" which states that healthy planning for the family includes the affairs of the balance of income and household expenditure. In an effort to provide solutions to existing problems in the community, the Accounting Study Program Universitas Pembangunan Jaya offers cooperation with the provision of Family Financial Management Training for Housewives. Training methods in activities here include questioners, lectures, tutorials and discussions. From the results of the training From the record results that have been done by the housewives, the results obtained that as many as 64% of housewives can manage household financial management well because the results obtained from the calculation of a surplus or positive balance which means that at the end of the month there residual funds that can be saved or used for other things, while as many as 36% of housewives have not been able to manage household financial management properly.
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Purba, Rakhma Wati, and Sri Winda Hardiyanti Damanik. "Analisis Perencanaan dan Penggunaan Keuangan Mahasiswa pada Masa Covid." Ekonomis: Journal of Economics and Business 5, no. 2 (September 15, 2021): 429. http://dx.doi.org/10.33087/ekonomis.v5i2.362.
Повний текст джерелаАнотація:
This study aims to analyze the financial planning of students and analyze the use of student finances in the continuity of paying tuition fees. The type of research is descriptive quantitative research. This research was conducted on S1 Management students of STIE Bina Karya Tebing Tinggi with population of 2900 with a sample of 352 students, with variable X = financial behavior pattern and variable Y = financial stress. Questionnaire using Googleform Data processing using SPSS Windos program. The results showed that the ability of students to make financial planning in the face of the Covid 19 Pandemic was good, which could be seen from the average value of the financial behavior pattern variable which was 2.42 with high category, although there were some behaviors that had to be improved in order to minimize or reduce the financial stress of the student concerned. For the financial stress variable, it can be seen that students have a moderate level of financial stress, with an average value of 2.09. However, it is necessary to make and record budget and expenditure plans, both daily and monthly for the pocket money they receive so that all forms of income and expenses from students can be seen and also controlled by the students themselves.
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Chamorro Velásquez, Cindy Lorena, Nestor Fernando Sandoval Reyes, Alejandra Taborda Restrepo, Sandra Vanessa Romero Ducuara, Maria Teresa Domínguez, Gloria Amparo Troncoso Moreno, Alejandra Fonseca Cuevas, et al. "The economic impact of critical congenital heart disease to the health system and families in Colombia." F1000Research 8 (January 23, 2019): 92. http://dx.doi.org/10.12688/f1000research.17631.1.
Повний текст джерелаАнотація:
Background: Critical congenital heart disease (CCHD) make up a group of heart diseases present in newborns since the prenatal period and requiring early intervention through surgery or percutaneous interventions in the first year of life. Little is known about the societal economic impact associated with their care in low to middle income countries. We estimated direct medical costs, out-of-pocket expenditures and indirect costs of CCHD patients in Colombia. Methods: The methodology to estimate costs involved four stages: identification, measurement, and assessment of resources consumed, and total cost calculation. Regarding medical costs, hospital and ambulatory costs were estimated for the patient’s first year of life using clinical records of 73 patients and with thematic experts. A survey was carried out on 20 children´s caregivers to determine the out-of-pocket expenses and indirect costs. For this estimation, a descriptive analysis was made on the survey taking into account the reported salary. All costs are expressed in US dollars (2017 exchange rates). Results: The average direct medical hospital costs for CCHDs were $25,835 and the ambulatory costs reached $480. Indirect costs were $1,303 and out-of-pocket expenses were $2,058, which for families with an income lower than one monthly minimum wage (1 SMMLV) in 2017 correspond to $250. The impact on their budget was 57%. Conclusions: CCHDs represent an important economic impact both for the Colombian General Social Health System and for families. This study made it possible to estimate the costs that are not easily visible and thus quantified.
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Marmul, Larisa, Natalia Novak, and Edem Khalilov. "The role of individual income tax administration in managing the competitiveness of agricultural enterprisesvv." University Economic Bulletin, no. 51 (December 21, 2021): 25–32. http://dx.doi.org/10.31470/2306-546x-2021-51-25-32.
Повний текст джерелаАнотація:
The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The results of the article. It is determined that the administration of personal income tax as one of the most important in filling the state budget has a significant impact on the efficiency and competitiveness of agricultural enterprises, especially in terms of the tax rate on wages and other personal income; spending time and money on taxation processes. It was found that its rate of 18,0% on the wage bill is quite rational, but it can be optimized to the world average of 16,1% or less in order to stimulate employment and the formation of the middle class in rural areas. Other problems, which concern rather large (almost 2,0 times more than the world average) expenditures of time and money), should be solved by automating accounting processes, online consultations with tax authorities, internal control over timely payment of taxes. Field of application of results. In educational institutions of higher education, in managing the competitiveness of agricultural enterprises and corporations. Conclusions. The administration of personal income tax is an important factor in shaping the competitiveness of agricultural enterprises and its management. Its impact is directly through the amount or rate of tax; the procedure for its accrual and payment; time and money costs associated with administration. It should be noted that the share of PIT in relation to wages is quite acceptable and, on average, reaches 18,0% at 16,6% of the world average. However, together with the shares of SDRs and military dues, tax accruals increase significantly and exceed the 30% barrier, which is much higher than in the European Union. In general, high wage accruals do not motivate the work of the rural population. This is especially noticeable when rent for land shares is used as a source of passive income. The next problem that needs to be addressed is the significant cost and time spent on PIT administration. It allows automation to solve. Automation of personal income tax accounting is an important part of the automation of management processes and accounting of agricultural enterprises. It provides an opportunity not only to organize the automated workplace of each accountant, but also to improve the work by creating in the accounting department responsible for keeping records of inventory and other resources; labor and wages, taxes; production; product sales.
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Bhowmik, P., M. Ahaduzzaman, and R. B. Hasan. "A CROSS SECTIONAL ANTHROPO-CLINICAL STUDY ON ANTIMICROBIALS PRESCRIPTION PATTERN IN GOAT PATIENTS AT CHITTAGONG, BANGLADESH." Bangladesh Journal of Veterinary Medicine 15, no. 2 (January 30, 2018): 119–26. http://dx.doi.org/10.3329/bjvm.v15i2.35521.
Повний текст джерелаАнотація:
In the last three decades use of antibiotics in livestock sector has grown tremendously. The uses of these antibiotics have profound impacts on animal health, farmer income and public health. From April, 2016 to March, 2017, a hospital based retrospective study was conducted using clinical record sheet of goat patients (N=1405) at Teaching Veterinary Hospital (TVH) of Chittagong Veterinary and Animal Sciences University (CVASU), Bangladesh; to assess the groups of antimicrobials used, perception of goat owners’ on antibiotics and the annual therapeutic costs for antibiotics that had been used for the treatment of goats at TVH. At TVH, the most prescribed antibiotic was streptomycin-penicillin [437 (31.10%)], whereas the least used antibiotic was tylosin [7 (0.49 %)]. From anthopo-clinical analysis, only 24% farmers said they are familiar with the term “antibiotic”, but no farmer had any ideas about antimicrobial resistance and its withdrawal period. Considering the average body weight 20-30 kg of goat patients’ we calculated the cost of antibiotic purchase and found the highest money (968.18-1450.04 U.S. Dollars/annum) was expenditure to purchase Gentasone plus® (gentamicine-sulfadiazine-trimithoprime) and the lowest (5.37-8.06 USD/annum) was for tylosin. Ensuring and dissemination of proper knowledge to the farmer regarding antibiotics will prevent them from self purchase and irrational use therefore will help us to reduce the risk of antibiotic resistance in food animal.