Balance Profit Research Articles

Exploring Business Morals in the Cutting-Edge Corporate World

In the modern corporate world, business ethics has become a critical factor influencing the sustainability and success of organizations. With the rise of globalization, technological advancements, and increasing demands for corporate accountability, companies face complex ethical challenges that require strategic navigation. This article explores the growing importance of business ethics, focusing on key challenges such as globalization, data privacy, diversity, and profit pressures. It further outlines the role of leadership, corporate social responsibility (CSR), and transparency in maintaining ethical standards. Through case studies and real-world examples, the article provides a framework for how businesses can navigate ethical dilemmas, balance profitability with social responsibility, and foster long-term trust with stakeholders. Keywords : Corporate Ethics, Sustainability, Social Responsibility, Transparency, Stakeholder Engagement, Corporate Governance, Ethical Leadership, Fair Trade, Diversity and Inclusion, Data Privacy, Artificial Intelligence Ethics, Consumer Protection, Environmental Stewardship, Profit vs. Purpose, Whistle blower Protections, Corporate Accountability, Supply Chain Ethics, Workplace Culture, Innovation Ethics, Regulatory Compliance

Multi-objective modeling of price and pollution in large-scale energy hubs with load management

This study introduces a novel multi-objective model that addresses emission costs, large-scale user operational expenses, and the efficiency of the electric storage system within an integrated energy hub encompassing heating, water, power, and gas sources. A key objective of this model is to maximize the performance of the electrical storage system. The study employs the epsilon-constraint method to construct the Pareto front, aiming to balance profitability and emission reduction from virtual power plant units. The final decision-making process utilizes a fuzzy decision-making technique. Additionally, demand response program (DRP) is incorporated to optimize peak-hour demand and align the load profile with defined objectives. The proposed approach is evaluated across various operational scenarios within a sample system, demonstrating its effectiveness and potential benefits in terms of cost reduction and environmental impact mitigation. Focusing on environmental impact, the carbon dioxide (CO2) emissions are also lower under the DRP scenario, amounting to 10253.92 kg without DRP versus 10127.74 kg with DRP. This reduction in emissions aligns with sustainable energy management goals, showcasing DRP's capability to mitigate environmental impacts associated with energy generation and consumption. The percentage improvements in total costs and emissions further highlight the advantages of employing DRP. The reductions in total costs range from approximately 1.2%–1.4%, demonstrating cost savings across different cost categories. Similarly, the decrease in CO2 emissions by approximately 1.2% underscores DRP's role in promoting environmentally friendly energy practices.

Green Marketing: A Journey Towards Sustainability

Green marketing has evolved to address specific environmental problems and balance profitability with environmental responsibility by promoting environmentally safe goods and services. The increasing awareness of environmental issues among consumers has allowed firms to use green marketing to gain a competitive advantage. Green marketing involves a broad range of activities, including modification of product, changes in process, packaging and promotion all aimed at minimizing detrimental impacts on the natural environment. We can trace the evolution of green marketing from ecological green marketing, which focuses on addressing specific environmental problems, to environmental green marketing, which aims at designing innovative products to reduce pollution and waste, and finally to sustainable green marketing, which challenges companies to balance profitability with environmental responsibility. Environmentally conscious consumers are demanding eco-friendly products and services and expect organizations to be socially responsible. However, actual environmentally friendly purchasing behavior does not always result from positive attitudes toward environmental issues. Consumers are not willing to sacrifice other product attributes for the sake of environmental responsibility alone. Hence, firms must focus on satisfying customers’ needs and wants for quality, performance, and convenience at an affordable price that is not detrimental to the environment. There are various reasons why firms adopt green marketing strategies, including opportunities for market growth, social responsibility, governmental and competitive pressures, and cost or profit issues. However, firms have struggled to gain a competitive advantage solely from expressing environmental concerns. To achieve superior performance, firms must be market-oriented, manage their resources correctly, and allocate dedicated resources to green strategy development and implementation. Resources such as environmental program timing, environmental strategy focus, and top management support contribute to the success of green marketing strategies. Effective green marketing strategies involve the development of green policies and the innovation and deployment of green products throughout the supply chain. Innovation in green products will continue to be driven by the need to reduce human impact on the planet. The three main aspects of the impact of green policies on firm performance are market performance, financial performance, and service quality. Resource advantage theory suggests that firms that leverage resources in a market-oriented way will outperform their competitors. Green Marketing has its challenges and complexities also. Overall, green marketing is a journey towards sustainability that needs support from all stakeholders. Governments cannot achieve a green economy alone, and the private sector must be encouraged to adopt green business practices. Consumers’ increasing preference for green products and services can drive companies to reduce their environmental impact, provide positive social impact, and generate profits.

Do Industries and Corporations of this Generation Align with the Thoughts of Milton Friedman on Corporate Social Responsibility?

This research paper delves into the alignment of modern corporate social responsibility (CSR) practices with Milton Friedman's theory that a corporation's primary responsibility is profit maximization for its shareholders. It examines the pharmaceutical, banking, and food and beverage sectors to assess Friedman's theory's relevance in the current business environment. Contrary to Friedman's 20th-century view that dismissed broader CSR obligations, the 21st century has witnessed a shift towards recognizing corporate duties toward society, the environment, and a broader stakeholder group. The study scrutinizes how these sectors balance profit goals with social responsibility, including sustainable investing, responsible lending, sustainable sourcing, waste management, and nutritional transparency. Employing a mixed-method approach with data from corporate reports and sustainability indices, preliminary findings indicate a spectrum of adherence to Friedman’s profit- centric model versus a comprehensive CSR approach. Results show that while profitability remains central, many corporations have integrated CSR into their business models to varying degrees, influenced by a complex mix of factors. This nuanced exploration provides insights into the evolving nature of CSR, offering a critical perspective on Friedman's relevance today and the degree to which corporations have embraced broader social responsibilities. It lays the groundwork for future research on the interplay between corporate profitability, shareholder value, and social responsibility, contributing valuable information for stakeholders, policymakers, and researchers interested in corporate ethics and sustainability.

Building a sustainable pop-up coffee shop; case study of rehat coffee

Begin a riveting trip through the revolutionary leaps of Rehat Coffee, a dynamic pop-up coffee shop located in Banjarmasin, Indonesia. Rehat Coffee is pioneering a vibrant modern economic community by seamlessly combining features of the low-cost entrepreneurship, sustainability, and cultural heritage. Rehat Coffee expertly integrates global coffee trends and local preferences through thorough market research, smart collaborations, and environmentally conscientious procedures. This qualitative report thoroughly explores Rehat Coffee's strategic prowess and revolutionary impact on the econoociety, and environment. It'll be interesting to delve into Rehat Coffee's historical narrative, sustainability efforts, and community engagement to discover the tremendous potential of transforming the coffee landscape while encouraging long-term community development. The study sheds the spotlight on the consequences of Rehat Coffee's creative strategy for future entrepreneurs trying to balance profitability and sustainability, thereby motivating a new wave of socially responsible bmy, susiness practices.

Can the improvement of competitive adequacy and fairness reduce discriminatory M&A behavior? Evidence from the market access negative list pilot in China

Corporate mergers and acquisitions (M&As) are subject to skewed logic due to excessive government regulation. China is progressively adopting the Market Access Negative List (MANL) pilot to transfer the power of resource allocation from the government to the market. Using the DID method, we examine the impact of relaxing market access regulation on firms’ M&A behavior against China’s institutional background and the M&A events of listed companies from 2012 to 2019. The MANL significantly increases firms’ M&A tendency and amount and strengthens the competitive adequacy and fairness of market-oriented M&A decisions. Post-M&A financial performance does not increase, but human capital productivity, innovation effectiveness and total factor productivity do, demonstrating the dynamic balance of profit and efficiency in M&As.

Building green innovation networks for people, planet, and profit: A multi-level, multi-value approach

In this conceptual paper we explore the problem of how firms balance profit considerations against their contribution to society and the environmental. We theorize how firms build networks that support green transition, enabling them to reconfigure processes that match sustainability goals and maintain profitable. We explore how building networks for green transition supports firms' transition to more sustainable approaches that support the adoption of, and transition to, green strategies. We extend current theorization of how firms build multi-level B2B networks that support green transition that benefits society and the environment. We suggest three propositions that support the development of a multi-level, multi-value model for building green innovation networks. We identify four critical success factors - embedding technological diversity, developing knowledge sharing mechanisms, embracing open innovation strategies, overcoming resistance to change, − that support this process and help firms overcome value creation frictions and deliver multi-value benefits to society (people) and the environment (planet), whilst enabling firms to make a profit. Our conclusion outlines our contribution and highlights areas for future research.

ANALISIS PENGARUH VOLUME PENJUALAN, HARGA POKOK PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN CV. TERNAK SARI MERTA JAYA TAHUN 2018-2022

This study aims to determine the effect of sales volume, cost of goods sold, and operational costson the company's net profit CV Ternak Sari Merta Jaya. This study uses a quantitative approach using asaturated sample technique taken from the company's financial statements of income for 60 months, startingfrom 2018 to 2022. The data analysis technique used is multiple linear regression analysis with the help ofthe SPSS 25.0 program. The results of this study indicate that, the first sales volume has a positive effect onnet income with a value of t (t count) is 2,121 t table, namely 2,003 Both seller's cost of goods have anegative effect on net income with a value of t (t count) is -2,581 > t table namely 2,003 And the threeoperational costs have a negative effect on net profit with a value: t (t count) is -2,526 t table namely 2,003For this reason CV Ternak Sari Merta Jaya Company and similar trading companies must pay attention tosales volume, cost of goods sold , and operational costs in order to get a balanced profit and increase everyyear.

An efficient user demand response framework based on load sensing in smart grid

The current residential electricity demand is increasing. The demand side response of smart grid power users aims to enable users to reasonably plan their own power consumption through price incentives, so as to solve the problems of unreasonable power energy structure and low utilization rate. It is prominent to mine the rules of user response behaviors and design a reasonable incentive mechanism to maximize the enthusiasm of all participants. The traditional demand response is to ensure the stability of the power system from the macro-control load of the grid, which cannot meet the personalized requirements of power users. The existing incentive mechanism also does not comprehensively consider the profits of grid companies, low-voltage users, aggregators and other parties. In this paper, we propose a user demand response framework based on load awareness. Firstly, we devise a user demand response behaviour model based on short-term memory network. Secondly, we propose a demand response incentive scheme based on electric power scores. We also construct a deviation optimization integration adjustment model based on game theory to achieve the balance of profits among grid, aggregators and low-voltage users. The extensive experimental results show the effectiveness of our proposed framework.

Pioglitazone - the forgotten drug with multidirectional action

Introduction: Pioglitazone (PG) which belongs to thiazolidinedione class is a drug used in the treatment of type 2 diabetes. PG increases the insulin sensitivity of peripheral tissues. Type 2 diabetes mellitus (T2DM) is one of the most common and fastest developing diseases. The antihyperglycemic effect of pioglitazone (PG) is not its only one. This drug has a number of other metabolically beneficial effects. Many outcome trials indicate a positive impact of PG on the functioning of other systems.
 Aim of the study: The aim of this study is to summarize the current knowledge on the effectiveness and safety of pioglitazone based on the available scientific literature.
 Materials and methods: Literature review based on PubMed, Google Scholar database using the following phrases: pioglitazone, type 2 diabetes, pioglitazone in non-alcoholic fatty liver disease (NAFLD) therapy, pioglitazone and cardiovascular risk, pioglitazone nephroprotective effect, pioglitazone safety profile.
 State of knowledge: Pioglitazone is an oral antidiabetic drug used in the therapy of T2DM. PG belongs to the ‘insulin- sensitizers’. It is included in the treatment in the case of intolerance, contraindications to metformin or as part of combination therapy.
 Conclusions: Recently, interest in pioglitazone has waned due to the perception of significant side effects. The analysis of the papers showed a positive effect of PG on the cardiovascular system, central nervous system, NAFLD and nephroprotection. The acceptable safety profile of pioglitazone with the appropriate selection of patients as well as its multidirectional action and effectiveness mean that clinicians should reconsider the use of this drug guided by the balance of profits and losses.

ЭКОНОМИЧЕСКИЙ РОСТ СУБЪЕКТОВ РФ В ФОКУСЕ РЕГИОНАЛЬНОГО АНАЛИЗА

In the article, based on a comparative analysis of the socio-economic development of the constituent entities of the Russian Federation for 2000 - 2020, a group of permanent regions is identified, in which the production of gross regional product per capita is more than half the Russian average and in which the unemployment rate is more than one and a half times exceeds the Russian average. Within this group of regions, subjects of the Russian Federation whose economies have a negative balance of profits and losses and whose budgets are formed on a high subsidy basis are singled out for further analysis. The limited conditions and resources of these constituent entities of the Russian Federation to overcome the significant and sustainable gap from the average Russian level requires the federal authorities to pursue a more active regional policy in relation to the economically backward constituent entities of the Russian Federation.

Research on a mobile terminal-based control platform for the delivery and management of power material transportation

Some of the power material transportation delivery control platforms have the defect of too small throughput in the actual application scenarios, therefore, a mobile terminal-based power material transportation delivery control platform is designed. The hardware part: the mobile terminal is used to arrange the necessary equipment for operation monitoring, such as monitoring screens and servers, and is connected to the industrial control mainframe through a USB connection cable and to GPS devices; the software part is on the basis of the established reserve strategy, the process of power material transport delivery control is improved, the number of profitable stored within the cross item is calculated for each demand entry and the corresponding inventory entry, and the balance profitability constraints are extracted, isolating the base stations and optimizing the system’s intelligent inventory function. Test results: The power material transport delivery control platform in the paper has a higher average throughput than the other two power material transport delivery control platforms: 26.344req/s and 24.495req/s respectively, indicating a higher practical value of the designed power material transport delivery control platform after making full use of mobile terminals.

Lithium batteries safety, wider perspective.

Energy production and storage has become a pressing issue in recent decades and its solutions bring new problems. This paper reviews the literature on the human and environmental risks associated with the production, use, and disposal of increasingly common lithium-ion batteries. Popular electronic databases were used for this purpose focused on the period since 2000. Assessment of the toxicological and environmental impact of batteries should then have a holistic scope to precede and guide the introduction of appropriate safety measures. In this short review the authors will try to touch upon this complex subject and point out some important issues related to an unprecedented development of lithium ion batteries-powered world. Given the multi-billion dollar business with the risks associated with the development of new technologies requires careful consideration of whether the balance of profits and losses is beneficial to humans and the planet. Int J Occup Med Environ Health. 2023;36(1):3-20.

STRATEGY OF RANKING COMMERCIAL BANKS USING EXPRESS ANALYSIS OF ACCOUNTING STATEMENTS

Article presents method of integral ranking the commercial banks using express analysis of accounting statements. The implementation complex procedure, including analytical, mathematical and software data processing, is at forefront. The main focus of article is strategy of obtaining an integral indicator that influences the decision to invest in the banking sector by various groups of clients. The significant emphasis for individuals who want to save their savings and increase a little due to interest income is placed on the balance of profit and equity. Capital multiplication is not the only strategic decision in banking sector. The strategy should be based on reliability, high stability and balanced indicators. The use of speculative transactions is not provided for in this work, therefore, investor, even if he buys shares of bank, does it for the purpose of long-term dividends, and not for the purpose of resale. The study examined nine banks, the most promising and dynamic (Sberbank was not taken into account as state-oriented structure). The authors identified important indicators for nine Russian banks, the adaptation of indicators was carried out in the SAV mode (C: profit to equity, A: equity to assets, B: liquid resources to assets), to reduce priority. The authors of the article consider the material useful for financial analysts, researchers, individual entrepreneurs and bank employees, as well as for citizens who save money in banks.

Analysis of Competition Relationship of Multiairport Regional Airport Market Based on Deep Learning

At present, China’s civil aviation industry is in a period of rapid development. The passenger traffic is increasing year by year. The contradiction between the demand and supply of flight resources is becoming more and more prominent, and the competition between airports is becoming more and more fierce. Driven by local development and the country’s overall planning, there are more and more multiairport areas, so how to analyze the airport market competition in multiairport areas needs to be further realized. This paper constructs a two-dimensional Hotelling model based on flight frequency and passenger travel cost to analyze the internal mechanism of market competition among multiple airports. It is assumed that, in a multiairport area, two airports are distributed at both ends of a linear straight line, and the other airport is in between, and each airport provides displacement services connecting the same destination airport. The research shows that, (1) with the increase of the flight frequency of the airports at both ends, its equilibrium profit shows a trend of decreasing first and then increasing; the difference of the flight frequencies of the airports at both ends affects the equilibrium profit of the middle airport. (2) With the gradual increase of flight frequency, the reduction of passenger travel cost will make the equilibrium market share and equilibrium profit show a trend of first decreasing and then increasing. (3) Taking the Yangtze River Delta regional airport as an example, it is found after verification that increasing flight frequency or reducing passenger travel costs can increase the balanced profit and market share of Hangzhou Xiaoshan Airport and Nanjing Lukou Airport; increasing flight frequency can improve the balanced profit and balanced market share of Sunan Shuofang Airport.

Replantation in adolescents: a case report

Background: Tooth loss as a result of trauma most often affects young people, especially in the summer time. Implantation is considered the correct method of proceeding in the case of missing teeth. However, it is not indicated in this age group due to the constantly developing skeletal system and the change in spatial relations in the stomatognathic system. A more favorable, but less likely to be successful, method is replantation, which is more dependent on patient compliance.
 Objectives: presentation of the clinical procedure in the case of avulsed tooth 21, with particular emphasis on the time and method of providing first aid.
 Methods: a case report based on an anamnesis and physical examination with the use of medical records, including radiological records, of a 14-year-old boy after an injury.
 Conclusions: The most important factors determining the success of the replantation procedure are: the time from the injury to contact with the dentist, and storage medium of an avulsed tooth. Both are only dependent on the person who has been injured or the guardian of minors. For this reason, it is important to raise public awareness of first aid in dentistry. Successful replantation of a tooth that has been outside the socket for more than 60 minutes may be associated with complications such as ankylosis or root resorption. However, even in case of the above- mentioned sequelae, the profit and loss balance is favorable, because the replanted tooth prevents bone loss, which is crucial due to future implantation, and the possible development of ankylosis in the developmental age can be treated with the decoronation procedure.

의료과오소송에서의 증명책임 경감에 관한 논의와 최근 판례의 동향

Due to the nature of medical practices such as expertise, secrecy and unbalanced access to the evidences, it is usually very difficult for the ordinary patients to be able to prove the medical staffs’ negligence and the causation. In this circumstances, despite some views claiming to shift the burden of proof to doctors, the theory of mitigating the burden of proof has been discussed to the balance of profits by adequate allocation of the parties’ burden to prove.
 The theory of mitigating the burden of proof appears as Common Knowledge rule and Res Ipsa Loquitor doctrine in the common law system and has been developed with and by the theory of probability, the theory of prima facie evidence, and the theory of factual presumption in the continental law system. As the 93da52402 case marked a watershed, the courts applied the theory of factual presumption prior thereto and applied the theory of 93da52402 case and the factual presumption method together thereafter.
 The 93da52402 case is considered to have marked a significant milestone since, in order to presume the medical malpractice, the patients need to prove only the medical staff’s negligent act in treatment, on the other hand, in order to counter such presumption, the medical staffs need to prove (further to the mere disproof), the actual cause to the incidence, which in conclusion could be said that the burden of proof was shifted as a matter of fact. However, 93da52402 could be criticized that it might be able to greatly hinder the organic connectivity with the causation and, the Supreme Court still keeps silence in defining the meaning of “the medical staffs’ medical negligent act in terms of the ordinary persons’ commonsense,” which keeps it hard for the lower courts to have a clear and consistent standard.…

Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Sisa Hasil Usaha Pada Unit Usaha Simpan Pinjam Koperasi Karyawan PDAM Tirta Mahakam Di Tenggarong

Abstract:The purpose of this research is to know whether there is a significant influence of cash turnover anda receivable turnover to the rest of business result (SHU) and to analyze the dominant influence to the rest of business result (SHU) on Employee Cooperative PDAM Tirta Mahakam In Tenggarong. The data used in this research is the financial report Employee Cooperation PDAM Tirta Mahakam namely profit and loss and balance sheet 2012-2016 period. Analyzer used is multiple regression analysis, correlation coefficient analysis and coefficient of determination, t test and test f. The hypothesis is There is influence of cash turnover and receivable turnover to the rest of business result (SHU) on Unit Business Saving and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong and Variable receivable turnover have the ost dominant influence to the rest of business result (SHU) on Unit Business Savings and Loan Employee Cooperative Unit of PDAM Tirta Mahakam In Tenggarong.The result of research shows that simultaneously cash turnover variabels and receivableturnover no effect on SHU on unit business saving and loan Employee Cooperative PDAM Tirta Mahakam In Tenggarong where the value of F arithmetic = 5,386 < F table = 19,000. The value of t test receivable turnover (X2) is 0,182 when compared with the test value of t cash turnover (X1) 0f 3,207 then cash turnover has an dominant influence on the rest of of business result.The number of R Square generated is 0,843, it shows that 84,3% of the remaining business result is influenced by cash turnover and receivable turnover. While the remaining 15,7% influenced by other factors or other variables beyond this study. Keyword: cash turnover, account receivable turnover, rest of business result

PENGGUNAAN AKUNTANSI DASAR UMKM PADA PEMBUATAN LAPORAN KEUANGAN PENGUSAHA SARUNG DI KECAMATAN MAJALAYA KABUPATEN BANDUNG

Lack of knowledge of the use of financial statements, difficulties in using financial statement applications, limited product marketing problems. CV. Mekar Jaya, as a form of individual business in Majalaya, Bandung Regency, has experienced these various problems. Whereas the application of accounting in Micro, Small and Medium Enterprises (MSMEs) is recording and decision making as well as long-term planning for MSMEs control tools to avoid spending outside of MSME planning and even to be able to find out debts to other parties. CV. Mekar Jaya are still not able to make their financial statements. The purpose of this Community Service Program is the implementation of orderly administration of MSME Financial Reports. The implementation method to overcome problems is by socializing the benefits and importance of financial reports for CV. Mekar Jaya, training on the use of Excel applications and other alternatives using the LAMIKRO application, assistance every weekend for 2 months so that they can report the Balance Sheet (Financial Position), Profit and Loss Report and Statement of Changes in Capital. The results of these financial statements can be used by CV. Mekar Jaya in making financial decisions, controlling business operational costs, knowing accounts payable, calculating taxes, and so on. Mandatory Outputs are expected by publication on social media, journals, and online news, while additional outputs are submitted in the form of Simple Copyright.
 Key words: Financial Statements, Micro, Small and Medium Enterprises

Optimizing the N Rate for Maize Forage to Balance Profits and N Ecological Stress

The N application used for the production of forage affects environment stress. The N application rate used for the production of the whole maize (Zea mays L.) plant (WMP) affects the produced feed and environment. We carried out a 2-year field experiment aiming to measure how N application rates affect WMP forage production, and estimated the impact on the environment. Five N application treatments (0, 100, 200, 300 and 400 kg N ha−1) were included in our study. The results showed that N application improved forage yield, achieving a higher economic and ecological profit. After reaching a certain optimal rate, however, increasing the N rate further no longer increased the yield and quality of WMP forage, but instead greatly increased estimated N losses, thereby reducing ecological profits. The comprehensive benefit of the optimal N rate was ordered: the optimal N rate that maximized agronomic profit > that maximized economic profit > that maximized ecological benefit. The optimal N rate maximizing ecological profit was lower by 21% and 37% than that maximizing economic profit and forage yield, respectively. N application rates with the highest ecological profit (USD 2478 ha−1 in 2017 and USD 2448 ha−1 in 2018) were 248 and 245 kg N ha−1, respectively, in 2017 and 2018. The optimized N rate that maximized ecological profit maintained the economic profit while reducing N fertilizer input and associated N losses; it also carried a lower economic and ecological cost due to estimated N losses. Ecological criteria, which combine economic profit and economic losses due to their environmental impact, are more efficient than agronomic or economic criteria when used to provide guidance for WMP forage production. Therefore, in WMP forage production, optimizing N application rate by ecological criteria could maintain a high forage yield and economic profit, but greatly reduce input costs and ecological stress, maximizing ecological profit.