Top management requires a plan to maximise revenues in order succeed competitive business. The study's goal is assess and evaluate the impact of break-even point Margin Safety on revenue profit forecasts for hotel sub-sector IDX companies period 2017 2021. Using company's own website, researchers documented financial data gathered by given firms operating market. We performed multiple linear re...

Aims: This study aimed at predicting bankruptcy based on two data mining techniques, i.e. logistic regression and classification and regression tree (CART). Study design: This was an applied, descriptiveanalytical, cross-sectional study. Place and Duration of Study: This research was carried out in Iran. Annual financial statements of companies in Tehran stock market (Iran) during 1999-2010 wer...

The Affordable Care Act's regulation of medical loss ratios requires health insurers to use at least 80-85 percent of the premiums they collect for direct medical expenses (care delivery) or for efforts to improve the quality of care. To gauge this rule's effect on insurers' financial performance, we measured changes between 2010 and 2011 in key financial ratios reflecting insurers' operating p...

We analyze feasibility and cost of a superferric magnet design for the PS2. Specifically, we provide the conceptual design of dipole and quadrupoles, including considerations on cryogenics and powering. The magnets have warm iron yoke, and cryostated superconducting coils embedded in the magnet, which reduces AC loss at cryogenic temperature. The superconductor has large operating margin to end...

Simulations of the erosion processes for two proposed sets of ion thruster grids for the NEXT project are presented. Structural failure and electron backstreaming due to accel grid erosion are discussed as two possible failure mechanisms of these grid sets. The TAG grid set is shown to outperform the NSTAR grid set both in terms of margin against electron backstreaming and accel grid mass loss ...

SUMMARY This paper reports a 65 nm 8 Mb spin transfer torque mag-netoresistance random access memory (STT-MRAM) operating at a single supply voltage with a process-variation-tolerant sense amplifier. The proposed sense amplifier comprises a boosted-gate nMOS and negative-resistance pMOSs as loads, which maximizes the readout margin at any process corner. The STT-MRAM achieves a cycle time of 1....

Technology scaling has increased the impact of process variations on the design margins of digital circuits, leading to circuits operating with higher percentages of safety margins. Current technology uses canary circuits, also known as replica circuits, or look up circuits in order to reduce the amount of margin at which the circuit operates, but these approaches still must account for worst c...

This paper studies the e¤ects of capacity utilization on accounting pro…t margins and stock returns. Since accounting pro…t margins represent the average pro…t per unit and not the economists’ concept of unit contribution margin, the marginal/variable pro…t per unit, a …rm with idle capacity can increase its pro…t margins by increasing sales (output). However, if the …rm is operating at full ca...

Abstract We have designed a high-speed SFQ bit-serial carry-save adder based on the binary decision diagram (BDD). A simple bit-serial carry-save adder based on the BDD we first designed has a carry-feedback loop. Its input data frequency is limited by the propagation delay in the feedback loop. In our second adder design, we have replaced one BDD gate with a nondestructive binary switch, by wh...