Unit Sales Research Articles

The Impact of Applying Environmental Accounting on the Sales of Economic Units

The objective of the study was to assess the impact of environmental accounting on of economic entities and to determine how it affects the increase in the sales economic entities, this information is used to help these entities manage their resources more effectively and demonstrate the necessity of environmental accounting. The investigation's sample was comprised of employees of commercial organizations, scholars and professionals. (100) The questionnaire was sent directly to a random subset of the research population. The primary takeaway is that environmental accounting has an effect on increasing the sales of economic entities and also provides an advantage for economic entities that can be used to gain a competitive advantage and have a sustainable growth.

Perlindungan Hukum Atas Keterlambatan Pembangunan Apartemen JLS Yang Didasarkan Pada Perjanjian Pemesanan

This research is to find out the form of legal protection for the delay in the construction of the JLS apartment based on the reservation agreement. The type of research method used is the normative juridical method using literature study of legal materials. Marketing is allowed to be carried out before the construction of apartement. There are many legal problems because the building has not reached 20% of the total building so it cannot use PPJB as an authentic deed. So in this case the sale of apartment units through pre-project selling is based on the form of a reservation agreement. In reality, it often harms consumer rights because there are delays in development that cause material and immaterial losses. The Reservation Agreement has fulfilled the legal requirements of the agreement based on Article 1320 of the Civil Code. The delay in the construction of the JLS apartment unit promised by the developer is included as a breach of contract. Legal protection for buyers of these apartments can request reimbursement of costs, losses and interest based on Article 1243 of the Civil Code, Article 7 letter G of the Consumer Protection Law, dispute resolution can be through consensus deliberation efforts, if not reached then dispute resolution can be carried out in public courts or out of court. Keywords: Apartement, Reservation Agreement, breach of contract

Effect of a minimum floor price law for tobacco products on tobacco sales in Oakland, California, USA: a synthetic difference-in-differences analysis

BackgroundIn May 2020, Oakland became the most populous city in California to implement a minimum floor price law (MFPL), requiring tobacco retailers to sell cigarettes and cigars at $8 or...

Legal Implications for the BRICS Countries in the Carbon Trading System Through Carbon Exchanges: Perspective from the Precautionary Principle

The largest emitting countries in the world are predominantly developing countries, including the BRICS countries. The general principle of “climate justice” asserts that the largest emitting countries should take the lead in efforts to reduce greenhouse gas emissions. The legal implications for the implementation of climate change mitigation efforts play an active role in the implementation and establishment of the carbon exchange concept in the context of the carbon trading system. The urgency of listing on the carbon exchange is driven by the precautionary principle of global carbon accounting, which aims to avoid the risk of carbon leakage. The purpose of this research is to examine the obligation of emitting countries to make ambitious efforts towards reducing their greenhouse gas emissions while also upholding the basic principles of accountability and transparency. Offsetting the amount of carbon emitted by each country is largely calculated based on carbon credits purchased. In order to prevent double counting, carbon exchanges have the responsibility of recording the sale of carbon units with certificates issued under a “polluter pays” system.

ANALISIS BREAK EVENT POINT (BEP) DAN ADDED VALUE PADA USAHA PETERNAKAN BEBEK PEDAGING DI DESA PLOSOWANGI KECAMATAN CAWAS KLATEN

This study was conducted to calculate the Break Even Point (BEP) unit, production BEP, and added value in the meat duck farming industry in Plosowangi Village, Cawas District, Klaten Regency. The objective of this research is to assess the feasibility of developing duck farming. The research methods employed include R/C ratio, B/C ratio, Net Present Value (NPV), and BEP graphs. Data were collected through interviews and observations, and subsequently analyzed using descriptive analytical methods. The results indicate that the cost value for each harvest period is IDR 23,033,500. Calculations based on sales per kilogram show an R/C ratio of 1.33, a B/C ratio of 0.339, NPV of IDR 6,697,900, with a production BEP of 822.65 kg and a price per unit BEP of IDR 29,480.99. Based on unit sales, the R/C ratio value is 1.15, B/C ratio is 0.153, NPV is IDR 2,753,940, production BEP is 677.45 units, and price BEP is IDR 29,480.99. The potential added value can be realized by selling the product as processed duck meat directly to consumers, which could increase the profit ratio by 0.6%. It can be concluded that by selling per kilogram, farmers can maximize their profits, indicating that meat duck farming is feasible for continuation and development. Key words: Broiler Duck, R/C ratio, B/C ratio, Break Even Point, Added Value

Scalable probabilistic forecasting in retail with gradient boosted trees: A practitioner’s approach

The recent M5 competition has advanced the state-of-the-art in retail forecasting. However, there are important differences between the competition challenge and the challenges we face in a large e-commerce company. The datasets in our scenario are larger (hundreds of thousands of time series), and e-commerce can afford to have a larger stock assortment than brick-and-mortar retailers, leading to more intermittent data. To scale to larger dataset sizes with feasible computational effort, we investigate a two-layer hierarchy, namely the decision level with product unit sales and an aggregated level, e.g., through warehouse-product aggregation, reducing the number of series and degree of intermittency. We propose a top-down approach to forecasting at the aggregated level, and then disaggregate to obtain decision-level forecasts. Probabilistic forecasts are generated under distributional assumptions. The proposed scalable method is evaluated on both a large proprietary dataset, as well as the publicly available Corporación Favorita and M5 datasets. We are able to show the differences in characteristics of the e-commerce and brick-and-mortar retail datasets. Notably, our top-down forecasting framework enters the top 50 of the original M5 competition, even with models trained at a higher level under a much simpler setting.

Can in-store product placement encourage purchases of side salads? A quasiexperimental study in a UK supermarket setting

Fruits and vegetables are rich in dietary fibre, vitamins and minerals making them beneficial for health. The UK’s Eatwell Guide (EWG)(1) recommends fruits and vegetables make up 40% of the diet (by weight), but on average they contribute less than 29% to the UK diet(2). Prominent product placement can boost sales. We explored the effect of placing salads next to ready meals in a retail setting, on salad and total fruit and vegetable sales.In a 12-week intervention (July – October 2021), four bagged salad products were shelved above Italian ready meals in 23 stores. Salads displayed a ‘healthy’ on-pack symbol and shelf signposting encouraging customers to ‘add salad to their baskets for a balanced meal’.Two matched control store groups were identified, based on store area demographics (n = 23 stores) and store-level pre-intervention bagged salad and Italian ready meal sales (n = 21 stores), accounting for external sales influences, e.g. weather, supply chain shocks and Covid-19 lockdown behaviours. Transactions were shared by the retailer for 2 years before, 3 months during, and 9 months post-intervention.Two years of pre-trial transactions (units and weight) were aggregated to the store level to produce an interrupted time series model quantifying changes in store-level daily sales of promoted salads, versus a predicted counterfactual. Analysis was repeated in control stores.Within-group change in mean basket proportion (by weight) by EWG segment was examined via the Wilcoxon signed-rank test for difference, comparing the intervention period with two timematched baseline (BL) periods (BL1 = July – October 2019, and BL2 = July – October 2020).In the first three weeks of the intervention, unit sales of promoted salads increased by 35.74% (CI 25.91 - 45.72, p<0.001) vs counterfactual in the intervention stores. However, over the whole 12weeks, unit sales were down 18.34% (CI -26.17%, -10.35%, p<0.001) vs counterfactual. A similar trend was observed across control groups, indicating changes were independent of the intervention.In intervention stores, fruits and vegetables made up 38.75% of baskets at BL1, but declined significantly over time, down 4.12 (p<0.001) percentage points in the intervention period vs BL1 and 1.43 (p<0.001) vs BL2. The proportion of composite (multi-ingredient) dishes rose; up 0.74(p<0.001) percentage points vs BL1 and 1.35 (p<0.001) vs BL2, as did discretionary items; up 0.91 (p<0.001) percentage points vs BL1 and 0.45 (p<0.001) vs BL2. Similar patterns were observed in control stores.Salad sales increased at the start of the intervention relative to predicted sales, but the same change was observed in control stores meaning it cannot be attributed to the trial. Pre-intervention fruit and vegetable purchases with the retailer aligned with the EWG, indicating shoppers already had healthy purchase patterns which may have limited intervention effectiveness.

Tanggung Jawab Showroom Atas Perbaikan Kendaraan Bermotor Bergaransi Perspektif Wahbah Zuhaili: Studi Kasus Kp. Pajak Pulo Jantan Kecamatan N.A IX -X Kabupaten Labuhanbatu Utara

Kp. Pajak Pulo Jantan or Pajak Pulo Village, District N.A IX -X North Labuhanbatu Regency there are cases where motor vehicle SHOWROOMs do not want to claim a damaged engine warranty from their customers even though in the previous sale and purchase agreement it has been agreed. The purpose of this study is to determine the completion of business actors' responsibility for repairing motor vehicles with a warranty perspective from Wahbah Zuhaili's perspective. How is the agreement for guaranteed motor vehicle repairs at the Kp. Pajak Pulo Jantan or District NA. Xi-X North Labuhanbatu. The research method used in this study is an qualitative method to make it easier to get data and also easier to analyze the problems in this study. The results showed that the warranty claim itself according to Wahbah Az-Zuhaili must be carried out because there has been an element of tadlis in the sale and purchase of the motorcycle unit. Not only that, the obligation to carry out this warranty claim is as evidence of fulfillment of the disgrace on an item. Then the obligation order of business actors is also in line with the Consumer Protection Law so that business actors can be prosecuted for committing unlawful acts.

The impact of gunfire on residential property values

ABSTRACT Hedonic studies of housing unit prices routinely attribute lower prices to perceived undesirable attributes and or amenities of the property sold. A steady stream of literature finds that criminal behaviour is negatively capitalized into housing unit prices. This study focuses on the effects of geocoded gunfire incidents on housing unit prices while controlling for other attributes and amenities at the census-block group level. The primary finding is that spatial and temporal proximity of gunfire incidents reduces housing unit prices in an analysis of 3,844 gunfire incidents, involving over 15,000 rounds of gunfire and 2,053 housing unit sales in Savannah, Georgia, from 2015 to 2020. The effect of gunfire is greater when it occurs in the immediate vicinity of the property. Heterogeneous effects on sale prices were found to be present across time and space when intensity was measured by the number of days with gunfire incidents and to a lesser extent when intensity was measured by the number of shots fired in each incident.

Buyer Guarantees at the Stage of Concluding a Contract for the Sale of Real Estate under Construction

If the contract for the sale of real estate under construction was intended to economically address the need of individuals for housing, the aforementioned contract failed to achieve the desired goal as a result of the emergence of many real estate investors who tried to exploit the need of individuals for housing in light of this housing crisis. We often hear about the failure to complete many residential complexes or the sale of the residential unit to more than one buyer or the seller escaping with the money of the bookers, so the buyers find themselves without effective protection. Therefore, the above risks have highlighted the need to include many guarantees that ensure the protection of the buyer in the contract for the sale of real estate under construction, thus ensuring that those who purchase residential units under construction are protected from exploitation and greed of investors. It is worth noting thatThe contract for the sale of real estate under construction stipulates a set of guarantees that ensure the buyer that the seller will fulfill his contractual obligations. The buyer in the contract for the sale of real estate under construction is exposed to the risk of the seller not completing the project. This risk does not exist in the normal sale, as it applies to a property that exists at the time of contracting. Therefore, we find that the laws regulating this contract have stipulated a set of guarantees that aim to provide adequate protection for the buyer, and that some of these guarantees do not go beyond the guarantees stipulated in the normal contract for sale, and someHaOther are new guarantees specific to the contract of sale of real estate under construction.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntanbilitas Publik (Sak Etap) pada Laporan Keuangan di Koperasi Karyawan Universitas Hang Tuah Surabaya Periode 2020-2023

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

E-cigarette market share by nicotine claims.

Nicotine forms (salt vs. freebase) and isomers (synthetic vs. tobacco-derived) are key characteristics of e-cigarettes that manufacturers manipulate, and "tobacco-free" claims may have served to attract new consumers and increase their intention to use. This study presents a snapshot of nicotine marketing claims for e-cigarettes using Nielsen ScanTrack data from brick-and-mortar stores. Market share was calculated as the ratio of unit sales of each nicotine claim category to the total unit sales of e-cigarettes during the four weeks ending 1-20-2024. We summarized the market share for the following six nicotine form/isomer category: 1) nicotine (77%), 2) nicotine salt (10%), 3) synthetic nicotine (2%), 4) zero tobacco or tobacco-free (2%), 5) zero nicotine or nicotine-free (0.03%), and 6) no claim or CBD/hemp/cannabis (9%). The market share of products that explicitly carried nicotine salt claims (10%) or synthetic nicotine or tobacco-free claims (2% each) was notable. This study informs regulatory authorities on the recent trend of nicotine claims marketed by the e-cigarette industry, which may be contributing to the use of these products or addiction to nicotine among young people and non-users.

Penerapan Strategi Pemasaran untuk Meningkatkan Penjualan Mobil Bekas di Heaven Motor

Purpose: The aim of this research is to analyze the marketing strategies that have been implemented at Heaven Motor Company and which strategies can provide the highest sales contribution. Research methodology: This research was conducted at the Heaven Motor Showroom on Jalan Cokroaminoto 327b, Denpasar, Bali. This study is a descriptive study with a qualitative approach. Data were obtained through interviews, observations, and documentation. The analysis process in this research was divided into three stages: data reduction, data presentation, and drawing conclusions. Results: Heaven Motor chose the right strategy to market the cars they sell. The management of customer base data has a very high potential to obtain new customers. Limitations: Sales are limited to units in which the number of sales is not calculated from the amount of money obtained from total unit sales. This research focuses only on marketing strategy and does not include other factors, such as marketing mix, as a factor that influences sales. Contribution: This study contributes to showrooms that have not implemented online marketing strategies, especially following up on customers who have already come to the showroom.

Discrete forecast reconciliation

This paper presents a formal framework and proposes algorithms to extend forecast reconciliation to discrete-valued data, including low counts. A novel method is introduced based on recasting the optimisation of scoring rules as an assignment problem, which is solved using quadratic programming. The proposed framework produces coherent joint probabilistic forecasts for count hierarchical time series. Two discrete reconciliation algorithms are also proposed and compared against generalisations of the top-down and bottom-up approaches for count data. Two simulation experiments and two empirical examples are conducted to validate that the proposed reconciliation algorithms improve forecast accuracy. The empirical applications are forecasting criminal offences in Washington D.C. and product unit sales in the M5 dataset. Compared to benchmarks, the proposed framework shows superior performance in both simulations and empirical studies.

PERAN MARKETING DALAM MENINGKATKAN PENJUALAN UNIT RUMAH CLUSTER KOTA BABELAN PERMAI

The variety of economic sectors such as residential property creates competition between companies. Of course, the role of marketing is very important in supporting the success of business actors in the field of marketing housing units. Every company is competing to market the house in the most efficient and creative way possible. This research formulates the role of marketing in increasing sales of housing units (case study on housing in Kota Babelan Permai Kota PT Duta Bersama). The theory used in this study is marketing communication with two main theories, namely the marketing mix and the marketing concept. The research method used by researchers in this study is a qualitative method with a post-positivism paradigm, through observation, interviews, and documentation to obtain valuable research. The results of the study concluded that the marketing carried out by PT Duta Bersama by utilizing social media (online) and direct sales (offline) because both methods have their own advantages and advantages. In PT Duta Bersama's marketing efforts such as using Instagram, Facebook, WhatsApp, online buying and selling applications and other social media platforms.

Using Exogenous Social Media Exposure Measures to Assess the Effects of Smokeless Tobacco-Related Social Media Content on Smokeless Tobacco Sales in the United States.

Prior research on the effects of social media promotion of tobacco products has predominantly relied on survey-based self-report measures of marketing exposure, which potentially introduce endogeneity, recall, and selection biases. New approaches can enhance measurement and help better understand the effects of exposure to tobacco-related messages in a dynamic social media marketing environment. We used geolocation-specific tweet rate as an exogenous indicator of exposure to smokeless tobacco (ST)-related content and employed this measure to examine the influence of social media marketing on ST sales. Autoregressive error models were used to analyze the association between the ST-relevant tweet rate (aggregated by 4-week period from February 12, 2017 to June 26, 2021 and scaled by population density) and logarithmic ST unit sales across time by product type (newer, snus, conventional) in the United States, accounting for autocorrelated errors. Interrupted time series approach was used to control for policy change effects. ST product category-related tweet rates were associated with ST unit sales of newer and conventional products, controlling for price, relevant policy events, and the coronavirus disease 2019 (COVID-19) pandemic. On average, 100-unit increase in the number of newer ST-related tweets was associated with 14% increase in unit sales (RR = 1.14; p = .01); 100-unit increase in conventional ST tweets was associated with ~1% increase in unit sales (p = .04). Average price was negatively associated with the unit sales. Study findings reveal that ST social media tweet rate was related to increased ST consumption and illustrate the utility of exogenous measures in conceptualizing and assessing effects in the complex media environment. Tobacco control initiatives should include efforts to monitor the role of social media in promoting tobacco use. Surveillance of social media platforms is critical to monitor emerging tobacco product-related marketing strategies and promotional content reach. Exogenous measures of potential exposure to social media messages can supplement survey data to study media effects on tobacco consumption.

APLIKASI PENCATATAN PENJUALAN PENGDINGIN RUANGAN BERBASIS JAVA PADA PT. UNIE SARANA MANDIRI


 Unie Sarana Mandiri is a company engaged in the sale, installation and routine maintenance of air conditioners, therefore, sales and data collection units for air conditioners still use the manual method, so there are often difficulties in finding data, collecting data on goods, transactions and making reports, all of which are still recorded. in Ms. Excel and Ms. Offices. The method used in this research is the Waterfall method. For this reason, the researcher designed an application using NeatBeans. The design of this sales application is in the form of a desktop by presenting data collection of goods and sales reports. This application is designed using Neatbeans which is a support program for creating Java-based applications using Black Box in testing. Java-based air conditioner sales applications have had good performance, efficiency, application suitability with testing. This application can help employee performance in sales report item data by utilizing information technology to complement existing deficiencies in air conditioning sales, as media and information at PT. Unie Sarana Mandiri.

ANALISIS PERBANDINGAN PERTUMBUHAN PENJUALAN KENDARAAN BERMOTOR TERTENTU SEBELUM DAN SETELAH INSENTIF PPnBM DTP

The pandemic has stifled the national economy and urged the government to take fiscal action to save the economy. One of them is a tax incentive for four-wheeled vehicles called Pajak Penjualan atas Barang Mewah Ditanggung Pemerintah (PPnBM DTP). The research used a quantitative method in the form of a paired sample t-test to explore the effect of PPnBM DTP on vehicle sales growth and determine the relationship between PPnBM DTP and PPnBM Dalam Negeri. The data used is secondary data in the form of PPnBM values from Laporan Keuangan Pemerintah Pusat and sales of car units sourced from Gaikindo by separating the vehicles to control group and treatment group. It was concluded that PPnBM DTP had an effect on the sales value of all cars that received tax reduction facilities through a significant increase in the treatment group as evidenced by the p value of 0,000. In its implementation, there are several factors that can influence the level of public consumption, including their preferences in purchasing vehicles, brand loyalty, availability of new variants, and the economic conditions of consumers themselves.

Increasing the supply of health products in underserved regions

We study mechanisms that encourage manufacturers of health products to build production and distribution capacity. This is important for low‐ and middle‐income country (LMIC) markets where ability to pay is lower and demand risks are greater. Development finance institutions and philanthropies are beginning to utilize new instruments to incentivize manufacturers to build production/distribution capacity for LMIC markets. The goal of this paper is to understand the effectiveness of such mechanisms in different settings. We examine four instruments: (1) subsidy proportional to unit sales (sales subsidy), (2) subsidy proportional to unit capacity (variable‐capacity subsidy), (3) subsidy proportional to total capacity investment (total‐capacity subsidy), and (4) a minimum volume guarantee. We analyze incentivized capacity as a function of the social‐investor budget for each instrument. We show how our framework can be used to identify a social investor's preferred instrument given relevant parameter estimates, and we provide insight into the type of settings where a particular instrument dominates. A sales subsidy dominates when ability to pay is very low; a total‐capacity subsidy dominates when ability to pay is low. Outside of these settings, instrument preference is nuanced, though a sales subsidy is dominated by at least one other instrument. When ability to pay is moderate, a variable‐capacity subsidy tends to be preferred under high variable‐capacity cost and high budget, a volume guarantee tends to be preferred under low variable‐capacity cost and high budget, and a total‐capacity subsidy tends to be preferred under low budget.

Concept flavor e-cigarette unit sales in the U.S.: 2019–2022

IntroductionConcept flavor e-cigarettes, defined as products with vague/ambiguous flavor (tobacco flavor and non-tobacco flavor) names, may limit the intended impact and enforcement of flavored tobacco restrictions. This study assessed trends in unit sales of concept flavor e-cigarettes in the U.S. by volume, nicotine concentration levels (NCL), flavor and device type. MethodsWe analyzed NielsenIQ Retail Scanner point-of-sales data collected from 2182 Local Trade Areas in the contiguous 48 U.S. states and the District of Columbia aggregated weekly from August 10, 2019, through April 9, 2022. Concept flavors were categorized by: flavor type (tobacco, fruity, menthol, mint, and other); device type (pods/refillable cartridges, disposables, e-liquids, and other); and NCL (0 %-2.0 %, 2.1 %-4.0 %, > 4.1 %, unknown). Joinpoint regression was used to assess sales trends. ResultsOverall unit sales during the study period increased by 33.63 % from 1040.85 to 1390.88 thousand units per month (p = 0.006). Between August 2019 and September 2021, unit sales increased and peaked; between September 2021 and April 2022 sales decreased by 14.46 % (from 1626.02 to 1390.88 thousand units; p = 0.002). Sales of fruity, menthol and mint flavors concept flavor e-cigarettes increased by > 1000 %; disposable devices by 302.18 %; pods and refillable cartridges by 33.81 % overall; and products NCL > 4.0 % increased by 110.18 %. Tobacco flavor concept flavors (93.28 %), pods (94.63 %), and products with 2.1 %-4.0 % NCL (88.40 %) dominated unit share. ConclusionSustaining the recent overall decline in the unit sales of concept flavor e-cigarettes and monitoring the sales of products with nicotine concentration greater than 2.0%, non-tobacco flavor, and pod products warrant prioritization in tobacco control efforts.