The topics of workplace diversity and of biases in hiring and promotion decisions engender impassioned discourse in contemporary American society. Some complain that affirmative action policies lead firms to discriminate against white males. Others counter that the historic domination of management by white males puts other groups at a disadvantage, arguing that the underlying nature of the workplace inherently favors those who are from similar backgrounds as their managers. They point to the fact that in many industries and occupations, women and minorities have moved only slowly into high-level positions, despite the fact that the labor pool and lower levels of the workforce have been diverse for some time. This phenomenon has been referred to as the “glass ceiling.”
We also examined the effect of new drug introductions on the reduction in life-years lost (LYL) before age 65. In both periods, the LYL reduction is very strongly positively related to drug innovation measures. The new priority drug share explains half of the cross-disease variation in LYL reduction during the 1970s. The estimates imply that in the absence of innovation, LYL would have increased significantly, not declined sharply, as it actually did.
There is considerable anecdotal and case-study evidence indicating that pharmaceutical innovation has played an important role in the long-term increase in life expectancy of Americans. We have attempted in this paper to provide some systematic econometric evidence on this issue, by estimating the relationship, across diseases, between the extent of pharmaceutical innovation and changes in mortality (e.g., the increase in mean age at death or the reduction in life-years lost). This approach is feasible because the data enable us to identify, date, and classify every pharmaceutical innovation since 1939 (the industry has been strictly regulated by the FDA since then), and to measure the consumption of about 1800 distinct drugs (molecules) since 1980, and the characteristics (including diagnoses) of the patients who consume them.
As discussed earlier, the (simple regression) coefficients on pharmaceutical innovation presented in Table 7 could be biased due to the omission of covariates such as the growth in inpatient and ambulatory care utilization. We have data on these covariates for the 1980-91 period, and we estimated a generalized version of eq. (1) that includes them. The estimates are presented in Table 9. In the mean age at death equation, neither of these variables is significant, and their inclusion has virtually no effect on the drug coefficient. In the LYL equation, both the inpatient and ambulatory care coefficients are highly significant, but they have a perverse (negative) sign: diseases with the highest growth in inpatient and ambulatory utilization had the lowest rates of LYL reduction. Perhaps this is because the growth in both utilization and LYL are driven by exogenous, unobserved changes in the severity or incidence of diseases. In any case, note that inclusion of these covariates doubles both the coefficient on the drug variable and its t-statistic. These estimates suggest that the estimates presented in Table 7 do not overestimate the effect of new drugs on mortality change, and may indeed understate it.
The size of the analyzed company
Based on The Law of The Republic of Indonesia on Micro, Small and Medium Enterprises Number 20, 2008 chapter IV (Appendixes Table I) on Criteria of SME’s. It said that company to be considered as SME’s should have fulfilled the capital adequate proportion has been stipulated by the regulations.
The situation in PIK that we interviewed some entities such as shoes and garment factories have developed their business into subsidized distributors in order to win the market competition. Yet, a few have grew their business and able to increase their capital and win the market segment because of the readiness of their human resources in applying the application of accounting information system.
The management support analysis
Based on The Law of The Republic of Indonesia on Micro, Small and Medium Enterprises Number 20, 2008 chapter VI (Appendixes Table II) Business Development of SME’s.
The situation in PIK that we observed, the management support has the important role as to organizing the business operation. Some conventional business type as in this case family business would rather have a simple and affordable accounting application. Due to the growth of the business, the urgent of applying the new system and the need to level the competitors would arise. The management might urged the design of the new accounting information system to accommodate such needs and that kind of support would lead into the development of the system. Yet, the development cannot be accomplishing without the proper human resources skills. The expertise of the workers can be increase through a series of trainings and education upgrading. This kind of act will cost highly to the company and beside the support, the management need to make careful plan in organizing the development.
The results of this research would be explained in five types of analysis. This analysis was made through a various activities which were interviewing the respondents, observation the objects of research and making comparison between the objects of the research’s profile with similar type of enterprises’ profile in another country
The comprehension and application of Accounting Analysis
Based on The Standards of Public Accounting Act in Public Accountant, an accountant is required to have sufficient knowledge about accounting as a profession. Indeed, an accountant who has high integrity and credibility in providing financial statements meeting the requirements in a company’s financial reporting standards. Not only for the company, the financial statements an accountant able to represent the company’s actual financial circumstances that the parties concerned to formulate and reporting can take an appropriate decision. An accountant in carrying out such work is also required to master the application of accounting which is owned by the company whether it would be done manually using bookkeeping record books, use computers and spreadsheet software as well as software that has been automated.
The situation we encountered in PIK, the ability of an accountant in meeting the requirements of the profession is very decisive for the accuracy of corporate financial reporting presentation. Accountant professional standards have been incorporated into accounting recruitment competency requirements so that employees hired an accountant who is an employee in the company and truly mastered his job. Afterwards, the employee that accepted is able to perform accounting information systems in the company in order to present the proper financial statement based on the accounting standards and the need of management in the decision making process.
The Types of Research
This type of study is a descriptive qualitative research which is the research that described and illustrated the phenomenon of the object study and observed what happens on the field. According to Moleong, (2005.6), stated that qualitative research is the research that aimed to understand the phenomenon of what is experienced by the subject of research (eg, behavior, perception, motivation, action) in a holistic manner and with the description in the form of words and language in a context special natural and by utilizing a variety of natural methods.
The Research Location
The research was conducted at Small Industrial Village in Cakung (PIK), East of Jakarta. This is the centralize of various small and medium business entities, spread out from garment, shoes and bags factories until the display stores as sales point.
The Research Instruments
This research instrument is the researcher’s own with its own plunge into the field to perform data collection, analysis and making conclusions. The researchers used data collection by making interview guides and observation guides.
Any good companies trading company, service or manufacturing companies must conduct a transaction. Any transaction that occurs in the Vendor shall be recorded properly and correctly according to the evidence. The process of recording the transaction is referred to as the process of accounting or accounting cycle.
Accounting has an important role in the company; the progress of a company can be seen from the accounting firm. If the accounting process is in good order and properly in accordance with the existing evidence, it is indicated that these companies are in good condition and have prospect in the future.
Accounting also serves as an information system that generates reports to interested parties on economic activity and business conditions, for example, to find out ahead of a company resignation can be seen from the company’s financial statements. In addition, it also serves as the basis of accounting in the calculation of tax a company and also for small and medium businesses can be used for decisionmaking in small business management, among others, the decision of market development, price development, and many others as well as beneficial to integrate the whole activities associated with administrative and financial processes that occur into an accounting information system, so as to provide increased control over the company’s financial data and an improvement in reliability of accounting information.
Financial statement is one component that must be made by a micro business and small businesses if they want to develop their property. Thus, the habit to record any activities that occur and preparing financial statements should be encouraged in micro businesses. Therefore, in order to prepare the financial statements of accounting it would require accounting information. Financial accounting information has a crucial role in the success of the business including micro-businesses. Since then the Financial Accounting Information directly related to the accounting data on transactions.
Most small business owners in Indonesia do not hold and use accounting information in business management. One of the department manager and co-operative efforts of Indonesian Accountants Association (IAI), Idrus, stating that small businesses do not have the records and bookkeeping for business continuity. Small businessman considers that the accounting process is not too important to be applied.
According to Magginson et al, 2000, the effect of accounting information is critical to achieving business success, including for small businesses. Because of financial accounting information related to accounting data on transactions of an organizational unit engaged in services, trade or industry, so that the information is arranged in the forms in accordance with Financial Accounting Standards.
In the Act Number 9 of 1995 concerning Small Enterprises explained that what is meant by entity are the economic activities of the people are small scale and meet the criteria of net worth or annual sales and ownership. As for small businesses were including: the formal small businesses, small businesses and the traditional small businesses. Small businesses are businesses that have been formally registered, recorded and have legal status, while small businesses are informal businesses that have not been registered, yet recorded and not yet incorporated, among other tenants, household industry, hawkers, itinerant merchants, street vendors and scavengers. While the traditional small business is a business that uses a simple production tool that has been used for generations and / or related to the arts and culture.
In The Act Number 9 of 1995 also set out some criteria for Small Enterprises, there are has a net worth of at most 200 million rupiahs, excluding land and building of business premises, or has annual sales of at most 1 (one) billion rupiahs; owned by citizens of Indonesia, are independent, not as subsidiaries or branches of companies owned, controlled or affiliated, either directly or indirectly with medium or large business, business form a natural person, business entity is not a legal entity, or business entity with legal status, including cooperatives.