Business LAw - Group 3bD4

business law term paper

“PT Batara Mulia Agung  Litigation A Lowo Brand”

Compiled By  3b/D4 :

Group Members:

1.      Nirwan Suparwan (46110011)

2.      Rahmawati Ramli (46110015)

3.      Harmuliyah           (46110034)

4.      Erwin                    (46110051)

5.      Putri reski ananda (46110053)

State Polytechnic of Ujungpandang

2013

CHAPTER I

Introduction

1.1  Background Problem

Background of the birth of the brand among others based on the appearance of the current globalization in all aspects of life of the human race, especially in the field of economy and trade. The rapid development in information technology and transportation pushed the growth of the market economy and the integration of global trade. The needs, capabilities and advances in technology over a product now is the market for production-production of the trademark owner and entrepreneur services. They want their products to obtain access to the free-free to the market.

Therefore, the development in the field of trade and industry that increasingly requires increased protection sedemikan of the technology used in the manufacturing process, if the product is then circulated in the market by using a certain brand then it needs to protect the marketed product from various actions against the law in the end is the need to protect the brand. In this connection the rights arising from intellectual property rights especially the rights to the brand of a product will be very important in terms of legal protection therefore for parents and develop a product brand of goods or services made with difficulty remembering also a long time and cost a fortune to promote the brand to be well-known and gained a place in the market.

One way to strengthen a healthy trading system in developing the brand of a product i.e. goods or services by conducting a legal protection against trademark registration.

1.2  Outline Of The Problem

From material/term paper topics, we can formulate some problems as follows:

a. Why PT Batara Agung mulia litigate a Lowo brand?

b. How the Defendant's response over allegations of PT Batara Agung Mulia who judge branded the defendant a copy?

1.3  The Purpose Of The Writing

From the formula above we conclude the issue the purpose of this paper is as follows:

a. to find out what causes the PT Batara Agung mulia litigate a Lowo brand that is dragging the local businessmen.

b. to determine the response of defendants over allegations PT Batara Agung mulia who assess brand defendants is allusion.

Analysis Financial Statement - final (46110011)

A.    Defenision Analysis Of Financial Reports

Analysis of the financial statements is the method used to analyze the company's financial position or performance in the future and compare financial performance between companies in the same industry as well as evaluate the tendency of company operations during some periods.

Analysis of financial reports to help management identify the deficiency (in-efficiency) in the company and take action to improve the performance of the company. Business analysis is the analysis of the financial statements is useful in business decision making taken by financial managers, such as whether investing in equity or debt securities, would increase the credit through loans short term or long term, and other business decisions. Analysis of financial statements is not only useful for financial managers but also all interested parties (stakeholders) in the company.

B.     The Scope Analysis Financial Report.

a.       Liquidity Analysis

liquidity analysis is an analysis of the company's ability to meet short-term liabilities, that is working capital analysis and operating activity analysis of liquidity.

b.      solvency Analysis

solvency analysis is an analysis of the company's ability to meet all liabilities, both short term and long term that is capital structure analysis and earnings coverage analysis.

c.       profitability analysis

Profitability analysis is also called analysis of earning ratios is an analysis of the company's ability to obtain a profit, whether based on sales or based on investment.  That is revenue analysis, cost of sales analysis, and expenses analysis.

d.      Cash Flow Analysis

cash flow analysis is the analysis statement in cash inflow and cash outflow. On this analysis will be elaborated about where the sources of the cash acquired the company and where the cash used by the company.

e.       Banckruptcy Prediction Analysis

Bankruptcy prediction analysis is an analysis that can help a company to anticipate possible company bankruptcy caused by financial problems. the approach in the prediction of bankruptcy, both Univariate method and multivariate method.

C.     Defenition Erning Per Share (EPS)

EPS is profitibilitas rate analysis tool the company uses the concept of a conventional profit. EPS used to evaluate the common stock in addition to PER (Price Earning Ratio) in financial circles. EPS or earnings per shares is the net profit rate for each sheet is wholly capable earned the company at the time of running operations. Earnings per share or EPS sheets in getting from profit available to common shareholders divided by average common shares outstanding.

Earnings per share valuing the acquired net income per common shares. One of the reasons investors buy stocks is to get the dividend, earnings per share if the value is small then it is also possible for small companies to distribute dividends. It can be said the investors will be more interested in stocks that have earnings per share higher than stocks that have earnings per share.

the formula used to determine a company's EPS is as following :

           Net Income − Dividends on Preferred Shares

Earnings per Share (EPS)   =   -----------------------------------------------------------------------------

        Weighted Average Number of Common Shares Outstanding

Earnings per share is calculated on annual basis i.e. annual net income and preferred stock dividends are used in the formulas. The use of weighted average common shares outstanding delivers accurate result however, just a simple average, or the number of common share outstanding at the end of the year can also be used instead of weighted average figure for simplicity.

D.    For Example Of The Calculation Of Financial Statements

Company A paid dividend of $235,100 during the year ended December 31, 2010 and its weighted average common shares outstanding were 200,000 during the year. There were no preferred stock outstanding and preferred stock dividend. Calculate the EPS of company A.

Answer to question :

            235,000 – 0

EPS = -------------------

            200,000

EPS (2010) = 1.18

To interpretation : based on the results of the above calculation of EPS company A of 1.2 or 12 percent in 2010.

E.     Conclusion.

EPS is a profitibilitas company-level analysis tool that uses a conventional income concept. earnings per share valuing the acquired net income per common stock. earnings per share will increase if the percentage increase in profit for the white garment is greater than the percentage increase in the number of shares of common stock outstanding.