A decision-making model for a retailer considering a new short-term contract and flexible demands

2020 ◽  
pp. 106960
Author(s):  
Seyed Milad Mousavi ◽  
Taghi Barforoushi ◽  
Farzad Hassanzadeh Moghimi
Keyword(s):  
Decision Making ◽  
Short Term ◽  
Term Contract ◽  
Short Term Contract ◽  
Decision Making Model

scholarly journals Analisis Penerapan Pengakuan Pendapatan Kontrak Konstruksi Berdasarkan PSAK 34

2019 ◽  
Vol 7 (3) ◽  
pp. 391-396
Author(s):  
Riki Subagja ◽  
Didit Pradipto
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Revenue Recognition ◽  
Short Term ◽  
Construction Contracts ◽  
Term Contract ◽  
Short Term Contract ◽  
The One ◽  
Construction Services

This study aims to analyze the implementation of contract revenue recognition based on PSAK 34. The problem that is often faced by companies that are particularly engaged in the field of construction services in the recognition of income is the method of revenue recognition what should be used or applied, because there are differences in recognition between the one method with others. Especially if a project is done is more than a year or the so-called Long-term project. In addition, the presentation of financial statements of income recognition in each accounting period must be reported in accordance with generally accepted Accounting Standards (PSAK No. 34 concerning Construction Contracts). There is only one method used or applied that is the percentage completion method. The percentage method recognizes income with two approaches, based on physical progress and cost-to-cost. PT X as a construction service company uses the percentage of completion method with a physical progress approach (Physical progress) in the recognition of his opinion for both long-term contract and short-term contract. The results of this study conclude that the accounting treatment of the application of revenue recognition of construction services by using the percentage of completion method with physical progress approach on PT X is in conformity with the accounting standards set in PSAK No. 34. However, when compared to revenue recognition using the percentage of completion method with a cost-to-cost approach the firm can recognize the revenue and expenses more to illustrate or show a more proportional calculation because it corresponds to the costs incurred or poured out.   Keywords: revenue recognition, expense recognition, PSAK no. 34

Immigrant Servant Labor: Their Occupational and Geographic Distribution in the Late Eighteenth- Century Mid-Atlantic Economy

1985 ◽  
Vol 9 (3) ◽  
pp. 249-276
Author(s):  
Farley Grubb
Keyword(s):  
American Revolution ◽  
Critical Role ◽  
Short Term ◽  
Irish Immigrants ◽  
German Immigrants ◽  
Term Contract ◽  
Short Term Contract ◽  
Atlantic Economy ◽  
Contract Labor ◽  
German Adult

Contract Labor played a critical role both in financing European trans-Atlantic migration and in providing a hirable labor force to work the estates of the New World. During the seventeenth century at least three-quarters of the Chesapeake colonists arrived under some form of short term contract (Walsh, 1977: 111). By the American Revolution, a majority of English, German, and southern Irish emigrants still used servant contracts to finance their migration to Pennsylvania (Grubb, 1985). For the year 1773, 61% of the 387 southern Irish immigrants, 18% of the 1,420 Ulster immigrants, 25% of the 382 Scotch immigrants, and 52% of the 174 English immigrants to Pennsylvania entered servitude. For the years 1771–1773, out of 747 German adult male immigrants to Pennsylvania 58% entered servitude. For 1785–1804, 45% of the 7,837 German immigrants to Pennsylvania entered servitude.

Electoral Participation in the French Fifth Republic

1973 ◽  
Vol 67 (1) ◽  
pp. 29-54 ◽  
Author(s):  
Howard Rosenthal ◽  
Subrata Sen
Keyword(s):  
Decision Making ◽  
Cross Section ◽  
Spatial Model ◽  
Heuristic Model ◽  
Electoral Participation ◽  
Legislative Elections ◽  
Short Term ◽  
Fifth Republic ◽  
Decision Making Model

Variations in second ballot abstention and blank and invalid ballot rates (over the cross-section of French election districts) are examined for all four legislative elections of the French Fifth Republic. Analysis was conducted primarily through a heuristic decision-making model and a spatial model developed from the theories of Riker, McKelvey, and Ordeshook, and Davis, Hinich, and Ordeshook.Abstentions appear to be primarily influenced by long-term factors and the competitiveness of the contest. Blank ballots appear to be primarily dependent upon short-term factors, especially nonvoting from the alienation that results when a candidate present on the first ballot is not present on the second. The alienation model and the heuristic model, though partly collinear, make independent contributions to the explanation of the blank ballot variance.

scholarly journals A Short Note on Overall Risk Management in an Insurance Concern

1971 ◽  
Vol 6 (2) ◽  
pp. 153-156 ◽  
Author(s):  
Karl Borch
Keyword(s):  
Short Note ◽  
Insurance Contract ◽  
Short Term ◽  
Term Contract ◽  
Term Insurance ◽  
Short Term Contract ◽  
Proper Perspective ◽  
Image Position ◽  
Sound Foundation

1. At an earlier ASTIN Colloquium participants were invited to present notes on problems which they considered as important but unsolved. There was little response to this invitation, presumably because a problem, once it is well formulated, is almost solved.In this Note I do not present any new problems. In stead I try to outline a framework which may be useful for analysing different risk problems and seeing them in their proper perspective. In my view, a framework of this kind is urgently needed to place today's actuarial work on a sound foundation.2. In general an insurance contract will define two stochastic processes. We lose little by assuming that the processes are discrete, and describing them in the following manner:(i) The payment process: x0, x1 … xt …, where xt is the amount which the company pays to settle claims in period t, or at time t.(ii) The premium process: p0, p1 … pt …, where pt is the premium which the company receives in period t, or at time t.If the contract is concluded at time t = o, the Principle of Equivalence requires thatFor the typical short-term contract with premium payable in advance (i) will reduce to3. For a long-term insurance contract one usually requires that the inequalityshall hold for all τ. This means that the company must never be a net creditor of its customer.

Brain Activation Imaging in Emotional Decision Making and Mental Health: A Review—Part 1

2020 ◽  
pp. 155005942091663
Author(s):  
Ronald J. Bonnstetter ◽  
Thomas F. Collura
Keyword(s):  
Decision Making ◽  
Subjective Experience ◽  
Brain Activity ◽  
Brain Activation ◽  
Self Report ◽  
Imaging Method ◽  
Short Term ◽  
Assessment Validation ◽  
Eeg Recordings ◽  
Decision Making Model

In part 1 of this article, we describe an approach and methodology that bridges 2 worlds: the internal, subjective experience of emotions and thoughts, and the external world of brain electrical activity. Using a novel event-related brain activation imaging method, we demonstrate that within single trials, short-term mental processes, on the order of 100 ms, can be clearly related to observed brain activation in controlled experiments. We use an ipsative assessment validation process that combines self-report with real-time EEG recordings to provide a combined picture of both the mental and the brain activity, during short-term reactions, emotions, and decisions regarding controlled information. Part 2 provides a detailed description of the emerging emotional decision-making model.

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