Insurance: Subrogation: Accident Insurance

1908 ◽  
Vol 7 (2) ◽  
pp. 177
2019 ◽  
Vol 14 (03) ◽  
pp. 87-91
Author(s):  
F. Haas ◽  
U. Kaulbars

Hand-Arm-Vibrationseinwirkungen durch Einzelstöße sind ein Phänomen, das aus der Berufswelt bekannt und im Bereich der Hand-Arm-Vibrationen angesiedelt ist. Beispielsweise sind Arbeiten mit schlagenden Geräten wie Bolzensetzern und Druckluftnaglern mit stoßartigen Belastungen des Hand-Arm-Systems verbunden. Auch im Freizeitbereich lassen sich stoßartige Belastungen des Hand-Arm-Systems beobachten. Typische Freizeitaktivitäten, in denen stoßartige Belastungen auf das Hand-Arm-System erfolgen, sind z. B. Tennis, Golf oder Squash. Am Beispiel der Freizeitaktivität Golf untersuchte das Institut für Arbeitsschutz der Deutschen Gesetzlichen Unfallversicherung (IFA) die Hand-Arm-Vibrationseinwirkungen durch Einzelstöße im Freizeitbereich.   Single-impact hand-arm vibration is a phenomenon well known in the world of work and in the area of hand-arm vibration. For example, work with beating devices such as bolt makers and pneumatic nailers are associated with shock loads on the hand-arm system. Even in the leisure sector can be observed shock loads of the hand-arm system. Typical recreational activities in which shock loads on the hand-arm system take place, for. As tennis, golf or squash. Using the example of leisure activity Golf, the Institute for Occupational Safety of the German Social Accident Insurance (IFA) examined the hand-arm vibration effects caused by individual impacts in the leisure sector.


2020 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Salisatul Laili Finisa ◽  
Octavia Lhaksmi P.

AbstrakTujuan dari penelitian ini yaitu untuk menilai keefektifan penerapan metode FIFO dalam persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) di PT Jasaraharja Putera. PT Jasaraharja Putera merupakan perusahaan yang bergerak di bidang jasa asuransi. Persediaan merupakan aktiva perusahaan yang menempati posisi yang cukup penting dalam suatu perusahaan, baik itu perusahaan dagang maupun perusahaan industri (manufaktur). Persediaan yang dimiliki perusahaan dapat dijual untuk kegiatan operasional perusahaan. Kendala yang sering dihadapi dalam akuntansi persediaan yaitu mengenai pencatatan. Metode dalam penelitian ini menggunakan metode kualitatif dimana penelitian dilakukan secara langsung di lapangan dan bersifat deskriptif pada PT Jasaraharja Putera. Penelitian ini menyimpulkan bahwa PT Jasaraharja Putera sudah menerapkan metode FIFO dalam pencatatan persediaan Resi AKDP (Akuntansi Kecelakaan Dalan Perjalanan), namun masih dilaksanakan dengan sangat sederhana dan belum terprogram.Kata kunci: Metode FIFO; Persediaan; Resi AKDP.ABSTRACTThe purpose of this study is to assess the effectiveness of the application of the FIFO method in the inventory of AKDP Receipt (Travel Accident Insurance) at PT Jasaraharja Putera. PT Jasaraharja Putera is a company engaged in insurance services. Inventory is a company asset that occupies an important position in a company, be it a trading company or an industrial (manufacturing) company. Inventories owned by the company can be sold for the company’s operational activities. Constraints that are often encountered in inventory accounting namely regarding recording. The method in this study uses qualitative methods where research is conducted directly in the field and is descriptive in nature at PT Jasaraharja Putera. This study concludes that PT Jasaraharja Putera has implemented the FIFO method in recording inventory of AKDP Receipt (Travel Accident Insurance), but it is still carried out in a very simple and not programmed manner.Keywords: AKDP receipt; FIFO method; Inventory.


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