Affiliated Companies Research Articles

The Impact of Green Manufacturing Strategies on Organization Competitive Performance: a Comparative Study of Opinions of A Sample of Departments Operating in (Northern Cement Associate) and (Southern Cement State

Purpose: The research aims to determine the extent to which green manufacturing strategies are applied in two Iraqi companies belonging to the public sector, as well as diagnosing the level of competitive performance in the two companies under study, in addition to shedding light on the impact of applying these strategies in reducing the costs of products and their role in providing a large financial return for the company and in a way that contributes to enhancing its competitive performance and increasing its productivity. Theoretical Framework: Green manufacturing is a comprehensive system for all production stages embodied in the form of a sustainable approach to the design activities involved in the process of producing or developing products or operating the system in order to reduce environmental impact, reduce the depletion of natural resources, rationalize the use of raw materials and recycle them to make those products more efficient. Design/Methodology/Approach: The study sample was represented in (190) views in the two companies (Northern Cement Associate and Southern Cement State Company), as the answers obtained from the aforementioned sample were analyzed through the statistical analysis package (SPSS). Findings: One of the most prominent results of the research is the presence of a state of convergence between the two companies regarding the variables in general, which is due to a basic element that the two companies follow the same reference represented by the Iraqi Ministry of Industry and therefore the performance adoptions in its general framework are almost similar, including instructions, general directions and strategies that are adopted by the supervisory institution It is the responsibility of the operating departments to adopt them and work under the general policies of the ministry. Research, Practical & Social Implications: One of the most important recommendations of the research is that the Ministry of Industry and Minerals adopts a policy that obliges its affiliated companies to provide clean products that contribute to reducing environmental pollution and enhance their competitive performance, as well as adopting control systems that follow the process of applying green manufacturing strategies from before these companies. Implication/ Originality/Value: The Originality of this research is examines impact of applying green manufacturing strategies in reducing the costs of products in the two companies under study, and the role that these green manufacturing strategies in providing a large financial return for the company and enhancing its competitive performance and increasing its productivity.

Lessons Learned From an Educational Pilot: High-Yield Physics Videos for Radiation Oncology Residents

Radiation oncology is uniquely poised to benefit from the development of remote learning tools, given the need for mastery of often challenging basic science topics, as well as the interprogram heterogeneity of resident educational quality. Our team successfully created and disseminated 4 high-yield animated physics educational videos through the collaboration of radiation oncologists, medical physicists, and a graphic design specialist. This is a unique process requiring significant intellectual, monetary, and time capital. In this article, we describe important lessons learned throughout this process, in hopes that others will learn from our experience, applying the following concepts to their own digital content creation. These lessons include (1) playing to your teammates’ strengths and personalizing tasks, rather than equally dividing work; (2) anticipating animations before and during script writing; (3) developing multiple routes of communication and being open to which one works best for your team; and (4) discussing funding up front and collaborating within an affiliated institution or company for graphic design to alleviate the financial stress of such endeavors.

Логистическая организация сбыта нефтепродуктов через электронные торговые площадки на территории Российской Федерации

The article considers the logistics organization of the petroleum products marketing on electronic trading platforms on the territory of the Russian Federation. There is considered the transformation of organizational and managerial relations between economic entities. On the one hand, the sanctions pressure of unfriendly countries leads to a redistribution of export commodity flows. On the other hand, national industry in the context of transition to a mobilization economy and objective necessity for the import substitution demands more energy resources in the domestic market. There has been given a review and analytical assessment of the volume of sales of petroleum products at exchange auctions in the territory of the Russian Federation. The main regulations of selling petroleum products on the territory of the Russian Federation have been identified. A structure of the petroleum products market in the context of trading instruments is investigated. There have been defined the key participants of the exchange market of petroleum products, which include vertically integrated oil companies, traders, gas stations and oil depots. Generalization of the experience of leading specialists made it possible to identify logistics channels for the sale of petroleum products in the RF market and divide them into channels for the sale of petroleum products under direct contracts, channels for the sale of petroleum products at formal and informal auctions and channels for the sale of petroleum products to the affiliated supply companies. The sequence of selling petroleum products at informal auctions through e-trading platforms is considered in detail. The main participants of the e-auctions and their responsibilities have been identified. The specific features of e-bidding are considered on the case of Gazprom Mezhregiongaz, LLC. There has been carried out analysis of volumes of e-auctions of TEK-Torg, JSC which provides services of the federal e-trading platform. There have been identified the main advantages of selling petroleum products to small wholesale and retail companies through e-trading platforms, which include gaining access to e-trading bypassing intermediaries, simplicity of the paperwork, transparency of auctions and increasing speed of operations.

Cost dynamics of helicopter emergency services: A Hungarian example

ObjectivesHelicopter emergency medical services (HEMS) have been integral to healthcare systems in developed countries and are becoming more relevant in developing countries. There is extremely scarce information available regarding the typical cost structure and dynamics of HEMS operation; thus, the limitation of knowledge may limit the shapers of national healthcare policy and potential private operators in starting such a service. This study aims to present the cost dynamics of HEMS operation. MethodsA systematic literature review was performed on open-source studies to obtain appropriate data. International benchmarks were found; nevertheless, as Hungarian data did not emerge, a recent investment into HEMS service was analyzed based on publicly available data from the Hungarian Air Ambulance and affiliated companies. The resulting cost base was allocated per flight hour, and a scenario was established with Western European (German) wages and salaries to challenge the aforementioned international examples. ResultsThe average cost of operation is calculated at EUR 2488 per hour or EUR 41.5 per airborne minute based on average mission duration. This result is quite below the German example of ca. EUR 55.4 per airborne minute and even less than the US and Australian examples, but once the costing model was recalculated with German salaries, the result was extremely similar to the literature review. Nevertheless, comparable international figures need further research, as ownership structure, cost allocation method, and accounting regimes may dramatically impact the cost per airborne minute. ConclusionThe cost of EUR 2488 per flight hour is a good indicator for an hourly rate of operations; however, when deciding on establishing such a service, the model needs to be adjusted for comparable salaries and foreign exchange rates. Nevertheless, if the number of flight hours can be well estimated, the yearly funding needs can be accurately determined using it.

Employer associations in Italy: Trends and economic outcomes

AbstractThis study analyses the representativeness of employer associations in Italy, using unique firm‐level data with information on employers' affiliation and their characteristics. We document that a persistent decline in affiliation rates to employers' associations has occurred during the last two decades. We show that affiliated companies are positively selected, as they tend to be larger, older, more likely to be located in richer regions, to be export and innovation oriented, and more likely to provide training. Using longitudinal data and regression decomposition techniques, we show that larger firms have been more affected by the decline in affiliation rates over time. Finally, we show that the level of representativeness of employers' associations has a weak positive effect on collective bargaining occupational wage minima settled by these organizations in national industry‐wide collective contracts after a negotiation process with trade unions.

BEBAN PAJAK, NILAI TUKAR, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2015-2019)

The goal of a company is to get the maximum profit, one way for the company to get a big profit, namely by strengthening strategic alliances, conducting transactions and even conducting transfer pricing practices with affiliated companies in various countries in the world. transfer pricing is an exchange, purchase or sale transaction made by multinational companies that have a special relationship. The purpose of this study was to determine the effect of exchange rate tax expense and tunneling incentives on the company's decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, namely as many as 189 companies with purposive sampling technique and resulted in 27 company samples to be tested. The analysis technique used is multiple regression analysis. The results showed that (1) the tax burden has a significant negative effect on transfer pricing with a value of β -0.240 and a significance value of 0.041, (2) the exchange rate has a significant negative effect on transfer pricing with a value of β -0.293 and a significance value of 0.030, (3) tunneling Incentive has a significant negative effect on transfer pricing with a value of β -1.105 and a significance value of 0.000. Simultaneous results in this analysis show that the variavels of tax burden, exchange rates and tunneling incentives have an effect on transfer pricing with a significance value of 0.000. Keywords: Transfer Pricing, Tax Expenses, Exchange Rates, Tunneling Incentive

Faktor-faktor yang melakukan tindakan Transfer Pricing pada Perusahan Sub Sektor Pertambagnan di Bursa Efek Indonesia

One of the methods of tax avoidance used by big business is transfer pricing. In management accounting, "transfer pricing" is a policy applied by a company when delivering goods or services between departments, between affiliated companies, or between subsidiaries in order to measure its performance. This study aims to re-examine the effect of the exchange rate, company size, and foreign ownership on transfer pricing in mining subsector companies. The research method required for this research is quantitative. This study's population is Mining Subsector Companies that are Electricity on the Indonesia Stock Exchange from 2016 to 2019. The data collection technique in this study is in the form of financial report documents. The sample in this study was determined by the purposive sampling method, with a total sample size of 36. The data analysis technique used was descriptive statistics using the SPSS Econometric Views application. testing the data using the Chow Test, Hausman Test, Normality Test, Heteroscodesticity Test, Multicollinearity Test, Autocorrelation Test, and Panel Data. The results of this study are yes, the exchange rate has no effect on Transfer Pricing, while foreign ownership and company size have an effect on Transfer Pricing.

The Effect of Analyzing Financial Ratios on the Market Price of Profitable Companies and Allied Companies in The Arab Republic of Egypt


 
 Abstract
 This study aims to investigate how the adoption of the International Financial Reporting Standard (hereinafter referred to as IFRS) affected the market price of shares of a select group of profitable companies in In the Arab Republic of Egypt between 2017 and 2022. This study was conducted when the country's financial statements were made in accordance with its accounting standard. Since the Arab Republic of Egypt implemented IFRS in 2017, there has been a knowledge gap about the relationship between Financial Ratio Analysis and Market Price of Share. This study aimed to fill that gap. It only used data from the financial statements of the chosen firms and utilized multiple regression analysis. Earnings per share, net assets per share, liquidity ratio, debt ratio, return on asset, and return on equity were all employed as financial ratio proxies. The outcome demonstrates a good and significant relationship between profitable companies and affiliated companies in the Arab Republic of Egypt firms Market Price of Share for Earnings per Share, Net Assets per Share, Debt Ratio, and Return on Asset Ratio. Additionally, it was discovered that the in the Arab Republic of Egypt profitable enterprises, affiliated companies, and Agro-Allied Quoted firms' Market Price of Share are not significantly correlated with the liquidity ratio and return on equity ratio.
 Keywords: Returns on asset; Returns of equity; Agriculture and agro-allied; Market price; Earnings per share; Net assets per share; Debt ratio; Liquidity ratio

Presentation of a Conceptual Model for Central Bank Supervision over Banks with a Grounded Theory Approach

Objective: The aim of this research was to present a conceptual model for Central Bank supervision over banks with a grounded theory approach. Method: In this study, the grounded theory research approach based on parametric methods is employed. The statistical population of this research comprises experts and professionals in the field of central banking, capable of providing valuable information to the researcher. Sampling in this research has been conducted purposively. For this purpose, the qualitative samples of this research consist of 15 experts and professionals knowledgeable in the field of central banking. Data analysis of this research has been performed following the procedures of Strauss and Corbin (2011) at the Central Bank. Findings: According to the findings of the current research, factors such as government ownership in banks and changes in bank ownership, the impact of general economic conditions, the role of governance and government in supervision, government intervention in decision-making and management of the banking system, and the necessity of consistency and unity of approach in supervision are influential as intervening conditions on the strategies of the supervisory model. Further, the readiness of managers and experts in the banking system to accept the model, creating economic and social conditions meaning stability in the economic situation based on macroeconomic variables, attention to the characteristics of the banking industry as intermediaries in allocating surplus resources of some economic sectors to others in need of financial resources, and defining a suitable position for the supervisory institution in terms of ensuring the independence of the supervisory body, and providing sufficient authority in supervision were contextual conditions. Then, strategies for the success of the supervisory model were presented, including the identification and assessment of major risks in the banking industry such as credit risk, liquidity risk, market risk, and operational risk, in terms of structure and risk management methods, related analyses, and their impact on the future outlook of each bank's activities. Conclusion: Strategic analyses regarding the distribution of granted loans, commitments, investments in affiliated companies, and the status of bank reserves, assets, and collaterals, and the presentation of precautionary plans during economic shocks or potential crises are among the strategies of each bank.

Investigating the Impact of Artificial Intelligence (AI) in Improving Organizational Productivity

The development of artificial intelligence has gained momentum in recent years in many fields, most of which have been trying to improve organizational functions. However, there are gaps in how organizations should use artificial intelligence to improve organizational productivity. Regarding the application of artificial intelligence and the conditions of internal organizations, this research is a conceptual research model that identifies the effects that artificial intelligence (AI) can have in improving organizational productivity. This research was conducted with the aim of investigating the impact of artificial intelligence in improving organizational productivity in 1402. The statistical population of the research included all the selected employees of the affiliated companies of the Ministry of Energy in Tehran, whose total number was 330, out of which 175 people were considered as the sample size using the Morgan table and simple random sampling method. The method of data collection was based on the standard questionnaires of artificial intelligence of Micallef et al. (2023) and the productivity of Achio (1994). After the distribution and collection of questionnaires, information review and hypothesis testing was done using the structural equation modeling method and with the help of Smart PLS 2 software in two parts of the measurement model and the structural part. In the first part, the technical characteristics of the questionnaire including reliability, convergent validity and divergent validity specific to PLS were investigated. In the second part, the significant coefficients of the software were used to check the research hypotheses. Finally, the findings of the research confirmed the impact of artificial intelligence and its functions, including infrastructure, the ability to expand work and preventive positions in the studied society.

Investment decisions based on the financial performance of related parties

The article aimed to identify and differentiate the financial results of related parties (holding companies and groups of companies) presented in separate and consolidated financial statements. In the first stage of the study, six financial ratios were used and calculated based on 94 separate and consolidated financial statements for the years 2009-2019, in which the financial results of affiliated companies listed on the Warsaw Stock Exchange were presented. In the second stage of the study, analyses were performed using descriptive statistics methods; in the third stage of the study, correlations were quantified by Pearson's index; and in the final stage of the study, the F-test, Levene's test, the Brown-Forsythe test, t-test, and U test (test for independent variables) were used. The results of the study suggest that the null hypothesis is 95% accurate, i.e., the financial performance of the group is influenced by the financial performance of the holding companies, while the financial results of affiliated companies positively affect the financial results of the group as a whole (consolidated results). This is confirmed by the synergy effect, which is the driving force behind the formation of capital groups, providing the opportunity to make correct investment decisions based on the financial results of the affiliated companies.

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Rheology modifier additive for enhanced processability of polyethylene forblown‐Filmapplications

AbstractPolyethylene is a versatile polymer suitable for a large variety of flexible and rigid packaging applications. Its mechanical and rheological properties can be tuned across a wide range by controlling its molecular architecture, such as the amount and distribution of olefinic comonomers (short chain branching), long chain branching, and molecular weight distribution. Linear low‐density polyethylene (LLDPE) is known for its high toughness which enables downgauged film structures and low‐density polyethylene (LDPE) is known for its excellent shear thinning and melt strength which enables enhanced processability and high throughput, such as on blown film lines. In order to obtain a balance of toughness and processability on films produced on blown film lines, blends of LLDPE and LDPE are commonly used. In this paper, we describe additive‐based approaches, including a new product, DOWLEX™ (TM = trademark of the Dow Chemical Company (“Dow”) or an affiliated company of Dow) GM AX01, which enhances melt strength and other rheological properties of polyethylene, enabling fabrication of films with lower LDPE content while still maintaining excellent rheological properties and higher toughness versus conventional LLDPE/LDPE blends. The higher toughness enables downgauging without loss of mechanical properties, which in turn reduces consumption of polymer resulting in a more sustainable solution.

Law of Group Companies “History and Terminology”

Ekonomik yoğunlaşma uygulamada en yaygın şekilde gruplaşma anlamında konzern/şirketler topluluğu ve şirket birleşmeleri şekliyle kendini göstermektedir. Şirket birleşmelerinde birleşen ve tek bir şirket haline gelen şirketler hem hukuki ve hem de ekonomik bağımsızlıklarını yitirmektedir. Konzern şeklinde ekonomik yoğunlaşma modelinde ise, bağlı şirketler hukuki bağımsızlıklarını korurken, ekonomik bağımsızlıklarını yitirirler. Bu durum ise hukuken ve ekonomik bakımdan şirketlerin bağımsızlığı üzerine kurulu bir hukuk sistemi (geleneksel şirketler hukukunun) ile bağdaşmamaktadır. Bu uyumsuzluğu gören hukuk düzenleri harekete geçmiş ve şirketler hukukunu buna uygun düzenlemişlerdir. Başta Almanya olmak üzere, İsviçre ve Türk Hukuku’nda düzenlemeler yapılmıştır. Türk kanun koyucusu 6102 Sayılı Türk Ticaret Kanunu md. 195 - 209 hükümleri arasında ilk defa bu yeni düzene uygun hükümler sevk etmiş, konuyu müstakil ve etraflıca ele almıştır. “Konzern” Alman hukukunda esas alınan kanuni terim iken, “şirketler topluluğu ve topluluk” Türk hukukunda “konzern” yerine kullanılan kanuni bir terim halini almıştır. Alman konzern hukuku POK § 18 paragrafı ekseninde tek elden yönetimi konzernin belirleyici unsuru olarak kabul ederken, Türk şirketler topluluğu hukuku, Alman konzern hukukundan farklı olarak eş düzey konzernleri ve tek elden yönetim sistemini kabul etmemiş ve düzenlememiştir. Türk şirketler topluluğu esaslı olarak kontrol prensibine göre açıklanmaktadır. Başlıca amacı başka işletmelere katılmaktan ibaret olan saf holdingler (ve karma holdingler de) TTK md. 195’de belirtilen şartları sağlıyor ise hâkimiyeti altında bulunduğu şirket veya şirketlerle birlikte şirketler topluluğu oluşturacaktır. TTK md. 195 vd. hükümleri ile anlatılan ve ortaya konulan bir üst kavram olarak ‘şirketler topluluğu hukuku’’dur.

Проектирование предпринимательских сетей: развитие методики оценки сетевого потенциала корпораций Арктической зоны Российской Федерации.

In a number of previous publications devoted to the design of entrepreneurial networks, methods for assessing the network entrepreneurial potential of territories, considered as a set of entrepreneurial potentials of the stakeholders of the territory, are presented. In particular, an assessment is made of the entrepreneurial potential of the infrastructure business, civil organizations, public authorities and the population of the territories of the Arctic zone of the Russian Federation. Corporations operating in the territory have a great influence on the quality of innovation processes, so the task of assessing the entrepreneurial potential of corporations in the territories is very important. The main idea is the formation of a methodology for assessing the network potential of the stakeholders of the territory based on the criteria for the distinctive features of entrepreneurship: innovation, creativity, information content and riskiness. The purpose of the study is to develop a methodology for assessing the network entrepreneurial potential of corporations in the territory and determining the potential of the territories of the Arctic zone of the Russian Federation. The paper proposes a new approach to assessing the network entrepreneurial potential of corporations in terms of their viability as sources of venture capital and forms of participation in innovation processes based on operational information presented in the accounting (financial) statements of corporations and posted on special Internet resources. As a result of the study an assessment methodology was developed, with the help of which the network entrepreneurial potential of corporations in the territories of the Arctic zone of the Russian Federation was determined; the venture behavior policy of large resource holdings of the Arctic zone of the Russian Federation such as PJSC MMC Norilsk Nickel, PJSC Gazprom, PJSC Novatek and subsidiaries affiliated companies, was assessed. It was concluded that the corporations of the Russian Arctic territories demonstrate a high potential as a source of venture capital, therefore, there is a high probability of their interest in entrepreneurial innovation projects, the form of participation in which is determined by the type of venture policy. The results of the study are a part of the further development of methodology for the formation of an effective network actor’s composition in the Russian Arctic.

Menalar Indikator yang Berkorelasi Terhadap Penerapan Tax Haven

This study uses the variables of transfer pricing, intangible assets, management compensation, and multinational companies to focus on the factors that influence the use of tax havens. This study aims to determine the determinants of the use of related companies in tax havens, specifically this study uses secondary data, namely the annual reports of all non-financial companies listed on the Indonesia Stock Exchange and subsidiaries listed in tax havens. 2017. This is a quantitative study using multiple regression analysis. The results of this study indicate that active transfer pricing activities and management compensation have a positive impact on the utilization of related companies in tax havens. The high activity of intangible assets and multinational companies does not have a significant impact on the utilization of related companies in the tax haven. The results of this study are to determine the indicators of the use of companies associated with taxpayers. Based on the results of the delay test, it is concluded that the operation of violent price transfers and management compensation has a positive effect on the use of affiliated companies in tax havens. The high performance of intangible assets and international companies has no significant impact on the use of affiliated companies in tax havens. The results of this study indicate the effect of transfer prices and management on the use of affiliated companies in tax havens. The results of this study can create a map of the company's behavior identified in the tax relationship

Receivables Review of Affiliated Companies Between Parent and Subsidiaries and Subsidiaries and Subsidiaries

This study aims to understand the events that often occur in affiliated companies, the relationship between the parent company and its subsidiaries and the relationship between the subsidiary company and its subsidiaries related to affiliated debts and receivables.

Robotic-Arm Assisted Technology’s Impact on Knee Arthroplasty and Associated Healthcare Costs

Background: The number of total knee arthroplasties (TKA) carried out globally is expected to substantially rise in the coming decades. Consequently, focus has been increasing on improving surgical techniques and minimizing expenses. Robotic arm–assisted knee arthroplasty has garnered interest to reduce surgical errors and improve precision. Objectives: Our primary aim was to compare the episode-of-care cost up to 90 days for unicompartmental knee arthroplasty (UKA) and TKA performed before and after the introduction of robotic arm–assisted technology. The secondary aim was to compare the volume of UKA vs TKA. Methods: This was a retrospective study design at a single healthcare system. For the cost analysis, we excluded patients with bilateral knee arthroplasty, body mass index >40, postoperative infection, or noninstitutional health plan insurance. Costs were obtained through an integrated billing system and affiliated institutional insurance company. Results: Knee arthroplasty volume increased 28% after the introduction of robotic-assisted technology. The TKA volume increased by 17%, while the UKA volume increased 190%. Post introduction, 97% of UKA cases used robotic arm–assisted technology. The cost analysis included 178 patients (manual UKA, n = 6; robotic UKA, n = 19; manual TKA, n = 58, robotic TKA, n = 85). Robotic arm–assisted TKA and UKA were less costly in terms of patient room and operating room costs but had higher imaging, recovery room, anesthesia, and supply costs. Overall, the perioperative costs were higher for robotic UKA and TKA. Postoperative costs were lower for robotic arm–assisted surgeries, and patients used less home health and home rehabilitation. Discussion: Surgeons performed higher volumes of UKA, and UKA comprised a greater percentage of total surgical volume after the introduction of this technology. The selective cost analysis indicated robotic arm–assisted technology is less expensive in several cost categories but overall more expensive by up to $550 due to higher cost categories including supplies and recovery room. Conclusions: Our findings show a change in surgeons’ practice to include increased incidence and volume of UKA procedures and highlights several cost-saving categories through the use of robotic arm–assisted technology. Overall, robotic arm–assisted knee arthroplasty cost more than manual techniques at our institution. This analysis will help optimize costs in the future.

Robotic-Arm Assisted Technology's Impact on Knee Arthroplasty and Associated Healthcare Costs.

Background: The number of total knee arthroplasties (TKA) carried out globally is expected to substantially rise in the coming decades. Consequently, focus has been increasing on improving surgical techniques and minimizing expenses. Robotic arm–assisted knee arthroplasty has garnered interest to reduce surgical errors and improve precision.Objectives: Our primary aim was to compare the episode-of-care cost up to 90 days for unicompartmental knee arthroplasty (UKA) and TKA performed before and after the introduction of robotic arm–assisted technology. The secondary aim was to compare the volume of UKA vs TKA.Methods: This was a retrospective study design at a single healthcare system. For the cost analysis, we excluded patients with bilateral knee arthroplasty, body mass index >40, postoperative infection, or noninstitutional health plan insurance. Costs were obtained through an integrated billing system and affiliated institutional insurance company.Results: Knee arthroplasty volume increased 28% after the introduction of robotic-assisted technology. The TKA volume increased by 17%, while the UKA volume increased 190%. Post introduction, 97% of UKA cases used robotic arm–assisted technology. The cost analysis included 178 patients (manual UKA, n = 6; robotic UKA, n = 19; manual TKA, n = 58, robotic TKA, n = 85). Robotic arm–assisted TKA and UKA were less costly in terms of patient room and operating room costs but had higher imaging, recovery room, anesthesia, and supply costs. Overall, the perioperative costs were higher for robotic UKA and TKA. Postoperative costs were lower for robotic arm–assisted surgeries, and patients used less home health and home rehabilitation.Discussion: Surgeons performed higher volumes of UKA, and UKA comprised a greater percentage of total surgical volume after the introduction of this technology. The selective cost analysis indicated robotic arm–assisted technology is less expensive in several cost categories but overall more expensive by up to $550 due to higher cost categories including supplies and recovery room.Conclusions: Our findings show a change in surgeons’ practice to include increased incidence and volume of UKA procedures and highlights several cost-saving categories through the use of robotic arm–assisted technology. Overall, robotic arm–assisted knee arthroplasty cost more than manual techniques at our institution. This analysis will help optimize costs in the future.

Ukuran Perusahaan, Profitabilitas, Likuiditas, Pertumbuhan Laba Dan Kualitas Laba Pada Perusahaan Pertambangan Di Indonesia

Purpose: This study aims to prove the effect of firm size ,profitability, liquidity and earnings growth on earnings quality.the research sample is mining companies listed on the indonesia stck exchange (IDX) in 2017-2020 using purposive sampling. Method: sampling used sampling method and produced 80 sample data. Data analysi technques wit multiple linier analysis Finding: this study shows that firm size has no significant effect on earnings quality,profitability has a significant effect on earnings quality,liquidity has asignificant offect on earnings quality and earning rowth has no significant effect on earning quality. Novelty: The implications of this research are relted to earning quality.other financial statement informasion needs to the quality of earnings in the company.this shows that users of financial statements,especially investor, need to consider the liquidity factor when making decisions for invertors in affiliated companies